Jul 2026· International Journal Business and Entrepreneurship· 0 citations· 23 references
Abstract
This research is motivated by the increasing demand for carbon emission transparency, particularly Scope 3 emissions, which reflect the environmental impacts of a company's entire supply chain, but are still not optimally disclosed in Indonesia. This study aims to analyze the effect of Scope 3 Emission Disclosure on Sustainability Performance, with Sustainable Supply Chain Performance as a mediator. This study uses a quantitative approach with an explanatory research type. Data were obtained from annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange for the 2021–2024 period using a purposive sampling technique, resulting in 55 companies or 220 observations (firm-year). Data analysis was performed using the Partial Least Squares-based Structural Equation Modeling (SEM-PLS) method. The results show that Scope 3 Emission Disclosure has a positive and significant effect on Sustainable Supply Chain Performance and Sustainability Performance. In addition, Sustainable Supply Chain Performance also has a positive effect on Sustainability Performance and is able to mediate the relationship between Scope 3 Emission Disclosure and Sustainability Performance. These findings suggest that carbon emissions disclosure will be more effective in improving sustainability performance if accompanied by the implementation of sustainable supply chain practices. This research contributes to the development of supply chain-based green accounting and offers practical implications for companies in improving the quality of sustainability reporting and management
This study aims to analyze the influence of eco-efficiency and environmental performance on company value in energy sector companies listed on the Efe Indonesia Exchange for the 2022-2024 period, as well as examine the role of environmental, social, and governance (ESG) disclosure quality as a moderation variable. This study uses a quantitative approach using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with SmartPLS 4. Purposive sampling was applied to select 20 energy sector companies, resulting in 60 firm year observations. The research sample consisted of 20 companies with a total of 60 observations. The results show that eco-efficiency does not have a significant effect on company value, while environmental performance has a significant effect on company value, which shows the importance of sustainability information transparency in increasing investor confidence. In addition, the quality of ESG disclosure is not able to moderate the relationship between environmental performance and company value, but it is able to strengthen the influence of eco-efficiency on company value. These findings confirm that high quality ESG disclosure plays an important role in enhancing firm value.
This study aims to analyze the impact of the implementation of green accounting, environmental performance, and good corporate governance on company performance in the oil, gas, and coal subsector companies listed on the Indonesia Stock Exchange for the period 2021–2023. The research problem arises from the importance of sustainable business practices in the energy sector, which has a high environmental impact, yet has not consistently shown an improvement in company performance. This research uses a quantitative approach with secondary data in the form of annual reports and corporate sustainability reports. The sampling technique used the purposive sampling method with three criteria, resulting in 13 companies eligible for observation, with data analysis thru multiple linear regression and classical assumption testing and hypothesis testing (t-test and F-test). The research results indicate that green accounting and environmental performance do not have a significant impact on company performance, whereas good corporate governance has a positive and significant impact on company performance. These findings indicate that the improvement in company performance in the energy sector is more influenced by good corporate governance than merely the implementation of green accounting and environmental management. This study concludes that the integration of sustainability practices supported by strong governance is an important factor in improving the performance of energy sector companies in Indonesia.
Mohammad Reza Saputra, R. R. Supratiningrum, A. Wibowo et al.· International Journal of Eco...· 0 citations
This study analyzes the strategic role of sustainability practices and governance mechanisms in the energy sector. This issue has attracted growing attention due to rising stakeholder pressure and regulatory demands for transparency and environmental responsibility. The objective of this study is to examine the influence of corporate social responsibility (CSR) disclosure, good corporate governance (GCG), and green intellectual capital (GIC) on firm value, both directly and indirectly through competitive advantage, which serves as a mediating variable. The sample includes 64 energy-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024, yielding 320 firm-year observations. A quantitative explanatory approach was employed using secondary data from annual reports and audited financial statements. The data were analyzed using partial least squares structural equation modeling (PLS-SEM) to test the proposed causal relationships. The results indicate that GCG and GIC have a significant direct effect on firm value, while CSR disclosure has no such impact. However, all three variables significantly enhance competitive advantage, which in turn positively affects firm value. Competitive advantage also plays a significant mediating role in linking sustainability practices and governance quality with firm value. Unlike many previous studies that examined CSR, governance, and intellectual capital separately, this study demonstrates that competitive advantage acts as a key strategic mechanism through which sustainability and governance practices translate into firm value in the energy sector. These findings highlight the importance of strengthening strategic capabilities to enhance firm value during the energy transition.
Hasrullah Hasrullah, Triyonowati Triyonowati, Nur Fadjrih Asyi· Corporate Governance and Sus...· 0 citations
The increasing demand for sustainable business practices has encouraged companies to consider not only financial performance but also environmental responsibility and governance quality in creating long-term corporate value. The energy sector, as one of the industries with significant environmental impacts, faces challenges in maintaining profitability while implementing sustainability strategies. This study aimed to examine the effects of profitability and eco-efficiency on company value and to analyze the role of Environmental, Social, and Governance (ESG) as a moderating variable in these relationships. This research employed a quantitative approach using a causal associative design. Data were obtained from annual reports and sustainability reports of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. Using purposive sampling, 215 firm-year observations were selected and analyzed through panel data regression using the Fixed Effects Model (FEM) and Moderated Regression Analysis (MRA). The results showed that profitability had a positive and significant effect on company value, whereas eco-efficiency did not significantly influence company value. Furthermore, ESG strengthened the relationship between profitability and company value, indicating that sustainability disclosures enhanced market recognition of financial performance. However, ESG did not moderate the relationship between eco-efficiency and company value. This study concluded that profitability remained a key determinant of corporate value, while sustainability practices required stronger market recognition to generate valuation benefits. The findings provide implications for companies, investors, and policymakers in developing sustainable strategies that integrate financial performance with ESG principles.
Green supply chain management (GSCM) has become a strategic requirement for industrial firms seeking to reduce environmental harm while improving long-term sustainability performance. Despite growing interest in green procurement, eco-design, green manufacturing, and green distribution, limited empirical evidence explains how these practices are converted into sustainability performance through collaborative environmental action in the Sultanate of Oman. Guided by the Natural Resource-Based View, this study examines the effects of four GSCM practices on environmental collaboration and investigates the mediating role of environmental collaboration in the relationship between GSCM practices and sustainability performance. A quantitative cross-sectional survey was conducted among procurement, manufacturing, logistics, and supply chain professionals working in Omani industries. From 520 questionnaires distributed, 342 valid responses were retained for analysis. The data were analyzed using Smart PLS 4.0 and partial least squares structural equation modelling. The measurement model demonstrated acceptable reliability, convergent validity, and discriminant validity. The structural results show that eco-design, green procurement, green manufacturing, and green distribution have significant positive effects on environmental collaboration. Environmental collaboration, in turn, has a strong positive effect on sustainability performance. The indirect effects also support the mediation of the relationships between the GSCM practices and the sustainability performance, confirming the mediation chain. The results indicated that green practices are not enough; they have to be integrated with the collaboration of suppliers, customers, logistics and other functions within the company to make green practices produce results in terms of performance. The study adds to GSCM and sustainability literature by providing a relational mechanism that determines the contribution of green practices to the industrial sustainability of the Oman context.
Shahzad Ahmad Khan, D. Muniyanayaka, Khalifa Al Adabi et al.· Journal of Intelligent Decis...· 0 citations
Corporate sustainability has become a primary focus in the global business agenda, with an increasing number of companies seeking ways to integrate environmentally responsible business practices. In this context, this study aims to investigate the influence of green accounting implementation on corporate sustainability by considering the material flow cost accounting approach, while also examining the moderating effect of resource efficiency. The sample of this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Data were collected by reviewing the financial reports and sustainability reports of the selected sample companies. The data analysis technique employed was path analysis using Smart Partial Least Square (SmartPLS) software. The hypothesis testing results indicate that green accounting has a positive influence on corporate sustainability. Green accounting has a positive influence on material flow cost accounting. Material flow cost accounting has a positive influence on corporate sustainability. Green accounting has a positive influence on corporate sustainability through material flow cost accounting. Furthermore, resource efficiency was found to be unable to moderate the positive influence of green accounting on corporate sustainability.
A. Amalia, M. R. Mubaraq· West Science Social and Huma...· 0 citations
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