The Eastasouth Journal of Social Science and Humanities
Vol. 4 No. 01 (2026): The Eastasouth Journal of Social Science and Humanities (ESSSH)

The Role of Belief Systems in Building Sustainability Awareness in Mining Companies (A Case Study of PT Vale Indonesia Tbk)

Aisyah Zarkasi (Accounting Study Program, Faculty Economics and Business, State University of Makassar)
Khaerun Nisa SH (Accounting Study Program, Faculty Economics and Business, State University of Makassar)



Article Info

Publish Date
31 Oct 2026

Abstract

This study analyzes the role of belief systems in building sustainability awareness at PT Vale Indonesia Tbk using Simons' Levers of Control framework (1995). A qualitative approach with a documentation study method was applied to the Annual Report and Sustainability Report for the 2023–2025 period, which were analyzed using qualitative content analysis techniques with a deductive approach. The results show that PT Vale's belief systems evolved from implicit values in 2023 to explicit CARES statements after the 2024 divestment. Belief systems serve as the foundation for sustainability awareness through five mechanisms: existential legitimacy through purpose, behavioral guidance through CARES values, symbolic reinforcement through a consistent tone from the top, layered value communication, and social legitimacy through external recognition. The impact is evident in significant improvements in Environmental, Social, and Governance (ESG) performance, such as an increase in the Sustainalytics ESG Risk Rating from 29.8 to 23.7, an increase in the ACGS score from 98.68 to 99.53, and recognition as a mining company with the lowest ESG risk in Indonesia and among the top 15 globally. This study also found that strong belief systems do not prevent crises, but rather shape responses that strengthen organizational credibility. This research contributes to the development of Levers of Control theory by strengthening empirical evidence of the role of belief systems in sustainability integration and integrating sustainability awareness as an outcome. Practical implications include the importance of clarity of purpose, integration of values within formal structures, consistent tone from the top, multi-layered value communication, and leveraging external recognition as internal reinforcement to drive long-term sustainability. Keywords: Belief Systems, Levers of Control, Sustainability Awareness, PT Vale Indonesia Tbk, Content Analysis, ESG

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Journal Info

Abbrev

esssh

Publisher

Subject

Humanities Social Sciences

Description

ESSSH - The Eastasouth Journal of Social Science and Humanities is a peer-reviewed journal and open access three times a year (February, June, October) published by Eastasouth Institute. ESSSH aims to publish articles in the field of Sociology and Social Sciences, Anthropology, Psychology, Political ...