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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
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Search results for , issue "vol. 2 no. 1 (2026)" : 5 Documents clear
Assessing the Impact of ESG on Financial Performance: Evidence from IDX-Listed Companies (2015–2024) Nada Ardila Eka Ayu Natasari
Clean and Sustainability Business Vol. 2 No. 1 (2026)
Publisher : Generate Digital Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-csb.2026.2(1)-01

Abstract

Objective: This study aims to examine the impact of Environmental, Social, and Governance (ESG) factors on the financial performance of companies listed on the Indonesia Stock Exchange (IDX) during the 2015–2024 period, with financial performance proxied by Return on Assets (ROA). Research Design & Methods: This study employs a quantitative approach using panel data regression analysis with the Fixed Effects Model (FEM). The sample consists of 132 companies with a total of 1,055 observations (unbalanced panel), selected through purposive sampling. ESG variables are measured through environmental performance, social activities, and governance, proxied by board diversity. Findings: The results indicate that the Environmental and Social variables have a positive and significant impact on financial performance, suggesting that better environmental practices and social engagement contribute to higher profitability. Conversely, the Governance variable, proxied by board diversity, exhibits a negative impact on ROA. Simultaneously, ESG variables significantly influence financial performance, although the model’s explanatory power remains relatively limited. Contributions: This study contributes to the growing ESG literature, particularly in the context of emerging markets, by providing empirical evidence on how sustainability practices influence corporate financial performance. Novelty: The novelty of this research lies in the extended observation period (2015–2024), the use of board diversity as a proxy for governance, and the focus on companies listed in Indonesia using an unbalanced panel dataset.
The Impact of Artificial Intelligence, Big Data Analytics, and the Internet of Things on Sustainable Business Practices Among Marketplace-Using MSMes in Indonesia Filzah Wafiyah
Clean and Sustainability Business Vol. 2 No. 1 (2026)
Publisher : Generate Digital Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-csb.2026.2(1)-02

Abstract

Objective: This study aims to analyze the impact of the use of Artificial Intelligence (AI), Big Data Analytics (BDA), and the Internet of Things (IoT) on sustainable business practices among MSMEs using marketplaces in Indonesia. Research Design & Methods: This study employs a quantitative approach using a cross-sectional survey design. Data were collected from 285 MSMEs owners or managers who actively use marketplaces such as Shopee, Tokopedia, Lazada, and Blibli. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS 4.0 software. Findings: The results indicate that all hypotheses were accepted. Artificial Intelligence has a positive and significant effect on sustainable business practices (β = 0.341; p < 0.001), followed by Big Data Analytics (β = 0.298; p < 0.001) and the Internet of Things (β = 0.219; p < 0.001). The coefficient of determination value of R² = 0.674 indicates that these three digital technologies account for 67.4% of the variation in sustainable business practices among Indonesian MSMEs using marketplaces. Among the three variables, Artificial Intelligence is the factor with the most dominant influence. Contributions: This study makes an empirical contribution to the literature on digital transformation and MSMEs sustainability by demonstrating that the simultaneous use of AI, BDA, and IoT can enhance sustainable business practices from economic, social, and environmental perspectives. The study’s findings also offer practical implications for MSMEs operators, marketplace providers, and policymakers in promoting the adoption of digital technologies to support business sustainability. Novelty: This study integrates Artificial Intelligence, Big Data Analytics, and the Internet of Things into a single conceptual model to explain sustainable business practices among marketplace-using MSMEs in Indonesia. Unlike previous studies, which generally examined each technology separately or focused on large corporations, this study provides empirical evidence within the context of SMEs in a developing country operating within a digital marketplace ecosystem.
Waste Reduction Strategies in Jepara Furniture SMEs: Evidence from Indonesia's Wood Industry Cluster Navis Nailil Munna
Clean and Sustainability Business Vol. 2 No. 1 (2026)
Publisher : Generate Digital Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-csb.2026.2(1)-03

Abstract

Objective: This study aims to analyze the waste reduction strategies implemented by furniture companies in the Jepara Industrial Cluster and their impact on operational efficiency and environmental sustainability. Research Design & Methods: This study employs a mixed-methods approach that combines quantitative survey data from 87 furniture SMEs in Jepara with qualitative in-depth interviews with 12 company managers. The data were analyzed using descriptive statistics, multiple regression analysis, and thematic analysis. Findings: The results show that the implementation of lean manufacturing principles, material optimization techniques, and circular economy practices significantly reduced production waste by 23–38%. Companies that systematically implemented waste reduction programs reported a 17.4% increase in operational efficiency and a 21.2% reduction in raw material costs. Contributions: This study provides empirical evidence supporting the implementation of waste reduction strategies in Indonesian furniture SMEs and offers practical recommendations for industry stakeholders and policymakers to promote green manufacturing in the Jepara cluster. Novelty: Unlike previous studies that focused on large-scale manufacturing, this study integrates lean manufacturing, the circular economy, and SME-specific constraints within the unique socioeconomic context of the traditional Jepara furniture cluster.
Sustainable Value Creation as a Strategic Imperative for Green SMEs Growth: Evidence from Indonesia Laudi Sabela Izati
Clean and Sustainability Business Vol. 2 No. 1 (2026)
Publisher : Generate Digital Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-csb.2026.2(1)-04

Abstract

Objective: This study aims to explore and understand the mechanisms of sustainable value creation (SVC) as a strategic imperative for green business growth in Indonesia, with a particular focus on how green-certified SME owners and managers experience, interpret, and operationalize sustainability within their business practices. Research Design & Methods: A qualitative research design was adopted using in-depth semi-structured interviews with 18 purposively selected informants, comprising owners, managers, and sustainability coordinators of green-certified SMEs across three provinces in Indonesia. Thematic analysis was conducted, supported by NVivo 12 software for data management and coding. Findings: Three overarching themes emerged: (1) sustainability as identity — informants viewed green practices as intrinsic to their business identity rather than as external compliance; (2) stakeholder co-creation as value amplifier — the role of customers, suppliers, and local communities in co-generating sustainability value was found to be central; and (3) the ESG–growth nexus — purposeful ESG practices were consistently linked by informants to enhanced trust, premium pricing, and market resilience. Contributions: This study provides rich, context-sensitive insights into how SVC is lived and practiced in emerging market SMEs, offering a grounded theoretical model that extends existing quantitative frameworks and informs more nuanced managerial and policy interventions. Novelty: This research is among the first to apply an interpretive qualitative lens to SVC in the Indonesian green SME context, revealing subjective meaning-making processes and informal ESG mechanisms that are invisible to survey-based approaches — thus offering a distinctive contribution to the sustainability management literature.
Decarbonization in Developing Countries: A Systematic Review of Energy Transition, Climate Finance, and Policy Governance Rizka Diah Ayu Pramudhita
Clean and Sustainability Business Vol. 2 No. 1 (2026)
Publisher : Generate Digital Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-csb.2026.2(1)-05

Abstract

Objective: This article aims to map the decarbonization strategies implemented in developing countries, identify driving factors and barriers, and formulate policy implications for accelerating the low-carbon energy transition. Research Design & Methods: This study employs an extensive literature review approach, examining indexed journal articles, reports from international institutions, and case studies from developing countries published. Findings: Decarbonization strategies in developing countries rest on three main pillars: the renewable energy transition, affordable climate finance, and the strengthening of cross-sectoral policy governance; however, their implementation remains constrained by high capital costs and institutional capacity gaps. Contribution: This study develops a synthesis framework that links the literature on energy economics, climate finance, and public policy to provide a comprehensive overview of decarbonization pathways in developing countries. Novelty: Unlike previous studies that tend to focus on a single dimension (technology or financing), this article simultaneously integrates economic, financial, and institutional dimensions by drawing on the latest literature published after 2019.

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