Open Access. Powered by Scholars. Published by Universities.®
Social and Behavioral Sciences Commons™
Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 1 of 1
Full-Text Articles in Social and Behavioral Sciences
Analyzing Impact Of Esg Principles On Performance: A Perspective From Sustainability Balanced Scorecard, Idrianita Anis, Vera Avrilia
Analyzing Impact Of Esg Principles On Performance: A Perspective From Sustainability Balanced Scorecard, Idrianita Anis, Vera Avrilia
Jurnal Akuntansi dan Keuangan Indonesia
The diverse findings regarding the effects of Environmental, Social, and Governance (ESG) principles on performance are prompting the examination of these practices using Sustainability Balanced Scorecard (SBSC) as a Strategic Performance Measurement System (SPMS). Therefore, this study aimed to construct ESG principles model and index by analyzing content from annual and sustainability reports which served as indicators for governance maturity level. ESG principles were further categorized within the Triple I framework, consisting of Sustainability Intention, Integration, and Implementation. The study also used purposive sampling focusing on the best companies using ESG principles in the non-financial sector listed on the Indonesia …