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Sutisna
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Esgs@journal-iasssf.com
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INDONESIA
Environmental, Social, Governance, and Sustainable Business
ISSN : -     EISSN : 3062844X     DOI : https://doi.org/10.61511/esgsb.v1i2.2024
Core Subject : Science, Social,
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.
Articles 22 Documents
CREDIT: Blockchain based trading optimization for circular credit systems accelerating green industry toward sustainable development goals 2030 Wa Ode Rahyani Azizah Azka Har
Environmental, Social, Governance and Sustainable Business Vol. 2 No. 1: (February) 2025
Publisher : Institute for Advanced Social, Science, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/esgsb.v2i1.2025.2654

Abstract

Background: A major challenge in modern industry is the high volume of waste ending in landfills and the limited implementation of circular economy principles, which hinder sustainable industrial development. This condition creates an urgent need for governance and incentive systems that improve waste management while providing long-term economic motivation for industrial actors. Previous studies highlight the role of circular economy models, carbon credit mechanisms, and blockchain technology in enhancing environmental performance and system transparency. Methods: This study adopts a qualitative, literature-based conceptual research approach to analyze circular economy practices, circular and carbon credit systems, and blockchain-based sustainability applications. The analysis focuses on synthesizing relevant theoretical insights to examine industrial waste challenges and evaluate the potential role of digital incentive systems. Findings: The results indicate that the proposed Circular Resource Exchange and Digital Incentive Trading (CREDIT) framework integrates blockchain-based activity recording, third-party verification, circular credit allocation, and inter-company credit trading within a unified system. These mechanisms are expected to enhance transparency and accountability while providing economic incentives for industries to adopt circular practices and support recycling-oriented ecosystems. Conclusion: Blockchain-enabled circular credit trading is a promising conceptual instrument for supporting the transition toward green industry and sustainable development. However, the framework remains exploratory and requires empirical validation through pilot implementation and further applied research. Novelty/Originality of this article: This study proposes an integrated conceptual framework that combines circular economy principles with blockchain-based digital incentive mechanisms, offering a new approach to circular credit governance, particularly in the context of developing economies.
Sustainability accounting and the philosophy of Baudrillard and Foucault: The movement from representation to disciplinary power Fachrezzi, Bima Rafly
Environmental, Social, Governance and Sustainable Business Vol. 3 No. 1: (February) 2026
Publisher : Institute for Advanced Social, Science, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/esgsb.v3i1.2026.3209

Abstract

Background: This study critically examines sustainability accounting through the philosophical perspectives of Baudrillard and Foucault, highlighting a shift from representation to disciplinary power. While sustainability accounting is commonly perceived as a neutral mechanism for representing environmental and social realities, this study argues that it increasingly operates within a regime of simulation and control. Methods: Using a qualitative critical-theoretical approach grounded in Critical Discourse Analysis (CDA), this study analyzes key global sustainability frameworks and reports as discursive artefacts. Findings: The findings reveal that sustainability accounting constructs hyperreal representations of ecological reality, where ESG disclosures function as simulacra that obscure material environmental conditions. Furthermore, through a Foucauldian lens, sustainability accounting operates as a disciplinary technology that normalizes corporate behavior through mechanisms of visibility, standardization, and evaluation. As a result, organizations are driven to perform sustainability rather than substantively practice it. Conclusion: The study concludes that sustainability accounting should be understood not merely as a representational tool, but as a form of power that shapes knowledge, behavior, and moral expectations within global governance systems. Novelty/Originality of this article: This research contributes to the critical accounting literature by offering an integrated philosophical critique that repositions sustainability accounting as both a symbolic and disciplinary apparatus.

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