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Clean and Sustainability Business
Published by Generate Digital Publishing
ISSN : -     EISSN : 30906989     DOI : https://doi.org/10.70764/gdpu-csb
Core Subject : Economy, Science, Social,
Economics, Econometrics & Finance Energy Environmental Science
CSB: Clean and Sustainability Business provides a venue for high-quality manuscripts dealing with environmental science, sustainability, sustainable development practices, and technology in a very broad sense. The editorial board encourages manuscripts that are international in scope, articles that are perceptive, evidence-based, and have policy impact. However, readers can also find papers that investigate issues with global relevance. CSB is published by the publishing company "Generate Digital Publishing". CSB starts publication in 2025. CSB is an open access journal which means that all content is freely available at no cost to the user and the institution. It covers empirical and theoretical articles related to accounting, economics, energy, entrepreneurship, environment, management, and sustainability of humanity (but not limited) especially those that provide practical implications to foster better business and societal decision-making.
Arjuna Subject : Umum - Umum
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2025)" : 5 Documents clear
Sustainability Disclosure and Profit Management: A Global Systematic Review Vidara Nanda
Clean and Sustainability Business Vol. 1 No. 2 (2025)
Publisher : Generate Digital Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-csb.2025.1(2)-01

Abstract

Objectives: This study aims to examine the relationship between sustainability disclosure and earnings management within the framework of legitimacy theory, emphasizing the role of transparency and corporate social responsibility in ensuring ethical financial practices. Research Design & Methods: This study uses the Systematic Literature Review (SLR) method, which includes the stages of planning, implementation, and reporting. In addition, a structured literature review was also applied to group the literature based on themes and historical developments. The inclusion criteria covered scientific articles on Sustainability Reporting (SR) and Earnings Management (EM) with quantitative or mixed methods approaches, published between 2019 and 2024. This period was chosen to capture the current dynamics of the implementation of GRI Standards and their influence on sustainability reporting practices and earnings management. Findings: This analysis reveals that consistent sustainability disclosure strengthens corporate accountability and reduces the likelihood of earnings manipulation. However, the strength of this relationship varies across institutional and regulatory contexts. In developed countries, sustainability reports tend to be more substantive due to strong social and regulatory pressures, while in developing countries, such disclosures often serve a symbolic legitimization purpose. Implications & Recommendations: Policymakers and regulators should encourage standardization and verification of sustainability reporting to enhance its credibility and alignment with ethical financial behavior. Companies are advised to integrate ESG principles into their governance structures to build genuine stakeholder legitimacy and trust. Contribution & Value Added: This study contributes to the literature by providing a comprehensive synthesis of how sustainability disclosure functions as a strategic governance mechanism that restrains earnings management and promotes ethical financial reporting, particularly in diverse institutional environments.
Exploring Green Business Practices in Indonesian SMEs: A Descriptive Qualitative Study Zulfa Rojauna Syafriani
Clean and Sustainability Business Vol. 1 No. 2 (2025)
Publisher : Generate Digital Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-csb.2025.1(2)-02

Abstract

Objectives: This study aims to examine in depth the application of green business practices in small and medium enterprises (SMEs) in Indonesia, focusing on the level of understanding, motivation, challenges, and impacts resulting from the implementation of sustainable practices in the local economic context. Research Design & Methods: Using a descriptive qualitative approach, data were collected through in-depth interviews with 12 SMEs actors representing various sectors, including food and beverages, fashion, crafts, and creative services. Thematic analysis was conducted to identify patterns related to motivation, practices, barriers, and outcomes. Findings: The study concludes that green business implementation among Indonesian SMEs is diverse, shaped by both internal and external motivations. Despite facing structural, technical, and financial challenges, applying sustainability principles yields notable economic, social, and environmental benefits. This makes green business an effective strategy to enhance competitiveness and support sustainable development. Implications & Recommendations: This study recommends the importance of strengthening the supporting ecosystem through cross-sector collaboration between the government, financial institutions, academics, and industry players. Policy interventions oriented towards green incentives, technical assistance, and ease of access to financing will accelerate the transition of SMEs towards sustainable business practices. Contribution & Value Added: This study provides empirical contributions to the literature on SMEs transformation in the context of the green economy in developing countries, particularly Indonesia. In addition, the results enrich the understanding of SMEs adaptive strategies in facing resource constraints while innovating towards environmental and social sustainability.
Entrepreneurs' Personal Values and Green Business Culture: A Qualitative Study of Indonesian MSMEs Wulandari Sungkowo Tri Putri
Clean and Sustainability Business Vol. 1 No. 2 (2025)
Publisher : Generate Digital Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-csb.2025.1(2)-03

Abstract

Objectives: This study aims to explore the role of entrepreneurs' personal values in fostering a green business culture among Indonesian Micro, Small, and Medium Enterprises (MSMEs). This study aims to understand how moral, social, and spiritual beliefs influence organizational transformation towards sustainability oriented business practices. Research Design & Methods: This study uses a qualitative exploratory case study involving 18 MSME groups (178 members) across Indonesia, using purposive sampling. Data gathered through interviews, observations, and document analysis were thematically analyzed. Findings: The findings reveal that personal values such as responsibility towards nature, gratitude to God, honesty, and social awareness serve as the foundation for sustainable entrepreneurship. These values evolve from individual ethics into collective norms that shape organizational culture. The internalization of these values is manifested in environmentally friendly production, resource efficiency, waste reduction, and community empowerment. The results also show multidimensional impacts: economic (cost efficiency and increased product value), social (strengthened solidarity and environmental awareness), and ecological (waste reduction and natural resource conservation). Implications & Recommendations: Sustainable transformation in MSMEs requires not only financial or regulatory support but also moral and cultural reinforcement through value -based education, ethical leadership, and community-driven sustainability efforts.
Gen Z Consumer Behavior and Sustainability Identity in Green Marketing Rahajeng Cahyaning Putri Cipto
Clean and Sustainability Business Vol. 1 No. 2 (2025)
Publisher : Generate Digital Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-csb.2025.1(2)-04

Abstract

Objectives: This study aims to analyze how Generation Z internalizes sustainability values as part of their self-identity and how this influences their perception of brands and purchase intentions in the context of green marketing. Research Design & Methods:  A qualitative approach with an interpretive phenomenological design was used to understand the subjective experiences and personal meanings associated with Generation Z's concept of sustainability in shaping their self-identity. Findings: The results of this study show that sustainability for Generation Z has become central to their self-identity, reflected through environmentally friendly consumption as an expression of social values and responsibility, reinforced by community and social interactions, and characterized by a critical and skeptical attitude towards brands' sustainability claims, demanding authenticity and consistency from corporations. Implications & Recommendations: These findings have strategic implications for marketers to develop authentic, value-based approaches to sustainability communication. Companies need to focus on real practices and narratives that align with Gen Z's moral identity, rather than merely symbolic strategies. Contribution & Value Added: This research expands the theoretical understanding of the relationship between self-identity, sustainability, and the consumption behavior of the younger generation. This study also provides a relevant empirical framework for the development of identity- and social value-based green marketing strategies.
Towards a Circular Economy: A Systematic Review of Business Model Innovation in the Age of Sustainability Yudhistira Ardana
Clean and Sustainability Business Vol. 1 No. 2 (2025)
Publisher : Generate Digital Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-csb.2025.1(2)-05

Abstract

Objectives: This study aims to synthesize recent developments in business model innovation (BMI) and its strategic role in accelerating the transition toward a circular economy and comprehensive sustainability practices. It specifically examines how different innovation dimensions digital, social, organizational, and bio based shape sustainable and circular business models, while highlighting critical pathways to strengthen systemic collaboration across key stakeholders. Research Design & Methods: The study employs a systematic literature review, analyzing peer-reviewed publications from 2019 to 2024. A thematic analysis technique was used to classify innovation types, assess their contributions to sustainability and circular outcomes, and identify emerging research gaps and directions. Findings: BMI serves as a core enabler of sustainable transformation. Digital innovation enhances transparency, real-time environmental monitoring, and process optimization. Social innovation amplifies user participation and fosters collaborative, community-based solutions. Organizational innovation institutionalizes sustainable values through policy reforms, culture change, and structural adaptation. In circular business contexts, bioeconomy innovation leverages renewable biological resources, while product–service system (PSS) innovation extends product value, increases material efficiency, and reduces waste generation. Achieving a successful transition requires active synergy among government, industry, society, and academia. Implications & Recommendations: Future research should focus on linking sustainability-driven innovation with circular practices in energy efficiency, high performance infrastructure, and governance systems designed for low carbon futures. Policymakers and practitioners must strengthen cross sector collaboration and innovation-oriented policy frameworks. Contribution & Value Added: This review consolidates and advances understanding of BMI pathways within circular and sustainable ecosystems, offering theoretical and practical insights to guide future research and implementation.

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