JURNAL MANAJEMEN MOTIVASI
Vol 22 No 2 (2026): Jurnal Manajemen Motivasi

Dynamics of Governance and Compliance through the GRC Framework in ESG Risk Management: A Comparative Study of State-Owned Palm Oil Plantation Companies in Indonesia

Syifa Afia Rizfahphi (Unknown)
Farah Fauziyah (Unknown)
Maria Ariesta Utha (Unknown)

Article Info

Publish Date
15 Sep 2026

Abstract

This study examines environmental, social, and governance (ESG) risk management through the Governance, Risk, and Compliance (GRC) framework at PTPN IV and PT Agrinas Palma Nusantara (Persero). A qualitative comparative case study employed document analysis, interviews, observation, and triangulation. Findings reveal similar ESG risk categories but different organizational maturity levels. PTPN IV faces implementation gaps requiring system optimization, whereas Agrinas faces institutional gaps requiring stronger governance foundations and organizational capacity. GRC integrates governance, risk management, and compliance to support ESG mitigation. The findings suggest that mitigation strategies should be tailored to organizational maturity. Keywords: Compliance Dynamics; GRC; ESG Risks; Organizational Maturity; Oil Palm Plantations

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Journal Info
JURNAL MANAJEMEN MOTIVASI
Website

Abbrev

jm_motivasi

Publisher

Universitas Muhammadiyah Pontianak

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Manajemen Motivasi (JMM) adalah Jurnal Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Pontianak yang diterbitkan secara berkala 2 (dua) kali dalam satu tahun (Juni dan Oktober) sebagai sarana untuk menyebarluaskan hasil penelitian dan ilmu pengetahuan di bidang ilmu manajemen ...