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Environmental, Social, Governance, and Sustainable Business
Published by Institute for Advanced Science, Social, and Sustainable Future
ISSN : -     EISSN : 3062844X     DOI : https://doi.org/10.61511/esgsb.v1i2.2024
Core Subject : Science, Social,
Decision Sciences, Operations Research & Management Environmental Science
Aims: ESGSB journal strives to contribute to the advancement of research on the integration of ESG principles into business practices to promote sustainability. The journal is dedicated to exploring how businesses can align their operations with ESG standards while ensuring sustainable growth. ESGSB aims to be a key platform for innovative research that connects theoretical approaches with practical applications in sustainable business strategies. Focus: The journal’s focus lies in research that delves into the convergence of environmental, social, and governance factors with business sustainability. It prioritizes studies that explore the incorporation of ESG principles into core business strategies and decision-making processes. The emphasis is on providing actionable insights and frameworks that help businesses enhance their sustainability performance while tackling environmental, social, and governance challenges. Scope: This journal seeks to publish a broad range of scholarly articles, including: 1. Incorporating ESG into Business Strategy: Investigations into how businesses are integrating ESG criteria into their strategic planning and operational practices. This includes examining ESG-driven business models, risk management approaches, and strategies for long-term value creation. 2. Sustainable Supply Chain Practices: Research focused on sustainable supply chain management, particularly how businesses address environmental and social impacts within their supply chains. Topics include ethical sourcing, resource efficiency, and circular economy implementation. 3. Corporate Governance and Leadership: Studies that analyze the influence of corporate governance and ethical leadership on fostering sustainable business practices. This area covers governance structures, stakeholder engagement, and mechanisms for accountability in support of ESG objectives. 4. Corporate Social Responsibility and Community Engagement: Research on how businesses are responding to social challenges through CSR initiatives and active community involvement. This includes exploring the effects of CSR programs on local communities, social equity, and human rights issues. 5. Business Innovation for Environmental Sustainability: Exploration of how companies are innovating to minimize their environmental impact and contribute to sustainability. Topics include the development of green technologies, eco-friendly products, and sustainable resource management practices. 6. ESG Reporting and Sustainability Metrics: Analysis of how businesses report their ESG performance and the tools used to measure sustainability outcomes. This includes the study of transparency, standardization in ESG reporting, and the implications of ESG disclosures for various stakeholders. This scope reflects ESGSB’s dedication to deepening the understanding of how businesses can successfully integrate ESG principles into their operations to achieve sustainable growth while making positive contributions to society and the environment. The journal is committed to publishing research that provides practical insights and effective strategies for improving ESG performance in the business sector.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Strategi dan Menejemen
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 2: (Agustus) 2024" : 5 Documents clear
Paternalistik dan patriarki dalam pemberdayaan perempuan pada pembangunan reformasi birokrasi Harahap, Dony Aldise
Environmental, Social, Governance and Sustainable Business Vol. 1 No. 2: (Agustus) 2024
Publisher : Institute for Advanced Social, Science, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/esgsb.v1i2.2024.1015

Abstract

Background: Empowerment of women is still a concern both nationally and internationally. Women have not been maximally empowered because of a patriarchal, paternalistic culture and a narrow understanding of religion. Methods: This research was conducted using a qualitative approach. Research is supported by using secondary data, namely data that is not obtained directly from the field but is obtained from documents, for example journals, reference books, and regulations that support research. The data collected was tested for feasibility using source triangulation. The data that has been collected is analyzed using a descriptive approach. Findings: it is necessary to conduct research with the aim of analyzing paternalistic, patriarchal culture in empowering women in the development of bureaucratic reform. Conclusion: Research results: 1) gender equality will be obtained when paternalistic and paternalistic culture is not applied, but must apply equilibrium theory to be able to realize gender equality. 2) bureaucratic reform can be realized if gender equality is implemented, namely by prioritizing work professionalism to improve the quality of public services. 3) the implementation of gender equality is respect for women's rights in development, especially to realize bureaucratic reform.
Urgensi kolaborasi stakeholder dalam mewujudkan akuntansi lingkungan Musa, Nur Khalisa M.
Environmental, Social, Governance and Sustainable Business Vol. 1 No. 2: (Agustus) 2024
Publisher : Institute for Advanced Social, Science, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/esgsb.v1i2.2024.1076

Abstract

Background: This study aims to reveal the implementation of environmental accounting at PT Huadi Nickel-Alloy Indonesia, analyze stakeholder collaboration in the implementation of environmental accounting at PT Huadi Nickel-Alloy Indonesia, and explore the urgency of stakeholder collaboration in the implementation of environmental accounting at PT Huadi Nickel-Alloy Indonesia. Methods: This type of research is classified as qualitative research with a case study approach. The data source for this study is primary data obtained through observation and interviews with internal and external stakeholders of PT Huadi Nickel-Alloy Indonesia. In addition, this study also uses secondary data obtained from the company profile, the company's AMDAL document, the company's RKL-RPL document, the company's environmental permit document and related articles. The data analysis technique in this study was carried out through three stages, namely: data reduction, data presentation and drawing conclusions. Findings: The results of this study found that PT HNAI in implementing its environmental accounting does not yet have a special environmental cost report. The environmental costs incurred are only recorded in the environmental cost account in the company's financial statements. The financial statements of PT HNAI cannot be accessed by researchers. In addition, the effects of environmental costs incurred by PT HNAI have not been able to significantly minimize the environmental impacts felt by residents. Conclusion: Stakeholder collaboration in the implementation of environmental accounting at PT HNAI has not fully met the requirements for collaboration. Because ideally, of the 8 components used in this study as a measure of the success of a collaboration, PT HNAI stakeholder collaboration can only meet 3 components of collaboration. PT HNAI and its external stakeholders have different interests. However, even so, both PT HNAI and its external stakeholders have the same needs for the sustainability of their environment. Therefore, it is very important to collaborate between stakeholders in the process of achieving common goals in terms of maintaining environmental sustainability as a source of livelihood for all creatures.
Pembangunan pertanian di Desa Joho Kecamatan Mojolaban Kabupaten Sukoharjo Imani, Cahya Sekar; Ariefin, Damar; Rahmadini, Fadistika; Hatmadiya, Listya; Imaduddin, Naufal
Environmental, Social, Governance and Sustainable Business Vol. 1 No. 2: (Agustus) 2024
Publisher : Institute for Advanced Social, Science, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/esgsb.v1i2.2024.1159

Abstract

Background: Various efforts have been made by the government to increase agricultural productivity and farmer welfare. Factors that cause the decreasing interest of young workers in the agricultural sector include the agricultural sector being considered less valuable, risky, income being less stable and sustainable, decreasing agricultural land area, diversity of companies and lack of development of both agricultural and non-agricultural industries in villages, failure to manage many farms, lack of political support for young farmers or prospective farmers and the tendency of youth perspectives in the postmodern era. Findings: National agricultural sector development efforts can synergize with village development efforts to improve them. Rural and agricultural development planning must be able to ensure that current development activities do not pass on poor conditions to future generations. Sustainability assessment explains the principles of sustainability, whether and to what extent the initiative allows the area to be sustainable. Methods: This study uses a descriptive qualitative method with primary and secondary data bases through data collection techniques using interview techniques. Conclusion: Joho Village has quite large agricultural potential, especially in rice and corn commodities. This potential is supported by the existence of human resources that support the agricultural sector, namely the population of Joho Village who work in agriculture as much as around 70%. The existing problems regarding the cultivation of rice commodities that had experienced several obstacles at certain times, namely the attack of rice plants by KB disease, where the cause and solution of this disease are not yet known, so that rice production in Joho Village often experiences a drastic decline. Assistance from the local government is still considered less than optimal, such as assistance in subsidized fertilizers, seeds, and others.
Peluang pertumbuhan ekonomi di Kabupaten Majene Provinsi Sulawesi Barat Sutisna, Muhammad Aziz Rizal
Environmental, Social, Governance and Sustainable Business Vol. 1 No. 2: (Agustus) 2024
Publisher : Institute for Advanced Social, Science, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/esgsb.v1i2.2024.1180

Abstract

Background: The high production of capture fisheries in Majene Regency is not balanced by a marketing system and infrastructure in the form of adequate fishing ports and fish processing units. Findings: It is recorded that currently Majene Regency only has 2 (two) fishing port units, namely PPI Palipi and PPP Banggae with a total of 30,887 fishermen, the largest in West Sulawesi out of a total of 57,318 people. With these conditions, the catch of Majene Regency fishermen is mostly sold in the middle of the sea. Methods: This paper uses a literature review method sourced from literature, such as scientific articles, books, journals, and online media. Conclusion: The number of fishing port infrastructure in Majene Regency is still relatively low when viewed from the amount of production in other regencies/cities in West Sulawesi Province. So a government policy step is needed as a form of support for economic growth that is in accordance with the potential in Majene Regency, one of which is fisheries. Thus, it is hoped that fishery products which are superior commodities can be distributed to areas that do not have the potential for capture fisheries resources or the exchange of commodities through a buying and selling system.
Mekarsari village towards sustainable tourism village: A literature review Zamroni; Putra, Bayu Karunia; Noviana; Azizah, Nanik; Izzati, Inayatul; Laili, Yayuk Nurhidayatul; Aini, Dinatul; Maulana, Arkan; Hamdani, Muhamad Sohibul; Hafifah, Patin; Nurjannah, Siti; Aprilia, Hilma; Islam, Muhamad Saiful; Saputra, Satriawan Arya
Environmental, Social, Governance and Sustainable Business Vol. 1 No. 2: (Agustus) 2024
Publisher : Institute for Advanced Social, Science, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/esgsb.v1i2.2024.1325

Abstract

Background: A tourism village is a rural area designed or developed as a tourist destination by utilizing diverse local potentials. These potentials may include natural beauty, culture, traditions, handicrafts, cuisine, and local community activities that attract tourists. A tourism village serves as a place for recreation, education, and sustainable development of the local economy. Findings: [a] Empowering local communities: Active involvement of local communities is essential to maintaining the sustainability of tourism villages. Empowered communities can take a leading role in managing tourism activities, such as tour guides, homestay operators, or local artisans. Training programs and capacity-building initiatives are often vital to help communities adapt to tourists' needs while preserving their cultural identity. [b] Preservation of local culture: Sustainable tourism villages support the preservation of cultural heritage, such as traditions, arts, and local crafts. This creates a unique attraction for tourists while safeguarding local culture from extinction. Practices such as routine cultural performances, traditional festivals, and the promotion of local products are essential strategies. [c] Environmental conservation: Proper waste management, such as recycling systems or reducing plastic waste. Use of renewable energy, like solar panels or micro-hydro systems. Protection of local ecosystems, such as forests, rivers, or coral reefs. Methods: The method used is a literature review through a research approach conducted by collecting, analyzing, and evaluating relevant literature on a specific topic, based on scientific journals, books, conference proceedings, reports, and articles. Conclusion: [a] Empowering local communities: Sustainable tourism villages prioritize the involvement of local communities as the main actors in tourism management. This includes participation in planning, management, and benefiting from tourism activities. [b] Environmental conservation: In sustainable tourism villages, the use of natural resources is regulated to avoid damaging ecosystems. Waste management, the use of renewable energy, and the protection of biodiversity are essential components. [c] Economic sustainability: Tourism villages should create stable and equitable economic opportunities, including generating new jobs, supporting micro, small, and medium enterprises (MSMEs), and promoting village economic growth without overexploiting local resources. [d] Preservation of culture and traditions: Sustainable tourism villages protect and promote local culture and traditions, making them a key attraction while maintaining the identity of the local community. [e] Multi-stakeholder collaboration: Sustainable tourism villages require support from various stakeholders, including government, private sectors, academics, and the community, to ensure effective management and development.

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