Integrasi Esg dan Good Corporate Governance Sebagai Strategi Mewujudkan Tujuan Pembangunan Berkelanjutan (SDGs)
DOI:
https://doi.org/10.55606/jimak.v4i2.4652Kata Kunci:
ESG integration, corporate governance, sustainability strategy, SDGs, responsible investment, corporate performanceAbstrak
This study explores the strategic integration of Environmental, Social, and Governance (ESG) and Good Corporate Governance (GCG) as a means to support the achievement of the Sustainable Development Goals (SDGs). Using a qualitative descriptive method through content analysis of secondary data, the research analyzes the relevance of ESG and GCG in corporate strategy. The findings show that ESG provides a framework for identifying sustainability-related risks and opportunities, while GCG ensures ethical, transparent, and accountable governance. Companies integrating these two pillars demonstrate better performance in sustainability, increased competitiveness, and greater investor trust. Case studies from Indonesian companies such as PT SUCOFINDO and PT Len Industri illustrate successful ESG-GCG implementation that aligns with various SDG targets. Nonetheless, challenges remain, including resource constraints and limited managerial awareness. The study concludes that the synergy between ESG and GCG is essential in building resilient and sustainable businesses. Further research is recommended to develop implementation models across industries and support policy improvements in ESG governance.
Referensi
Amalia, Ayu Winda, & Soeratin, Harry Z. (2025). Strategi Pertumbuhan Ekonomi Berkelanjutan Melalui Penerapan Environmental, Social, and Governance (ESG) pada Kewirausahaan. Jurnal Ekonomi Kreatif Indonesia, 3(1), 34–42. https://doi.org/10.61896/jeki.v3i1.79
Asmaul Husna, Gempita, Yuhertiana, Indrawati, & Susilowati, Endah. (2023). Pengaruh Good Corporate Governance Terhadap Pengungkapan ESG dan Kinerja Perusahaan Pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022. Jurnal Sosial Dan Sains, 3(12), 1235–1252. https://doi.org/10.59188/jurnalsosains.v3i12.1091
Bushtomi. (2024). Integrasikan GRC Jempolan dengan ESG dan SDGs, Len Sukses Jalankan Bisnis Konglomerasi - TopBusiness. TopBusiness. Retrieved from https://www.topbusiness.id/94202/integrasikan-grc-jempolan-dengan-esg-dan-sdgs-len-sukses-jalankan-bisnis-konglomerasi.html
Churi, Ahmad. (2024). Ini Komitmen Sucofindo dalam Penerapan GRC - TopBusiness. TopBusiness. Retrieved from https://www.topbusiness.id/96602/ini-komitmen-sucofindo-dalam-penerapan-grc.html
Claessens, Stijn, & Yurtoglu, B. Burcin. (2013). Corporate governance in emerging markets: A survey. Emerging Markets Review, 15, 1–33. https://doi.org/https://doi.org/10.1016/j.ememar.2012.03.002
David, Fred R., David, Forest R., & David, Meredith E. (2023). STRATEGIC MANAGEMENT A Competitive Advantage Approach Concepts and Cases. Pearson.
Dela Wahyu Putri Awanda, & Ida Bagus Ketut Bayangkara. (2025). Akuntansi Keberlanjutan dan Pengungkapan ESG pada PT Unilever Indonesia dan PT Pertamina sebagai Perusahaan Pemenang ASRRAT. Journal of Business, Finance, and Economics (JBFE), 6(1), 15–25. https://doi.org/10.32585/jbfe.v6i1.6554
Friede, Gunnar, Timo, Busch, & and Bassen, Alexander. (2015). ESG and financial performance: aggregated evidence from more than 2000 empirical studies. Journal of Sustainable Finance & Investment, 5(4), 210–233. https://doi.org/10.1080/20430795.2015.1118917
Gharchia, Shalsa Ellya De, & Mindosa, Bonnie. (2023). Pengaruh Environmental, Social, dan Governance terhadap Profitabilitas pada Perusahaan terdaftar di BEI 2021. Jurnal Manajemen, 12(2), 68–86. https://doi.org/10.46806/jm.v12i2.1092
Haludin, Guntur, Firgie, Daffessa, Lunanda, Zahra Aurela, Subarkah, Firman, Putra, Bima Aji, & Oktaviana, Narumi. (2024). Penerapan ESG di dalam Membangun Budaya Perusahaan yang Berkelanjutan di Ericsson. Jurnal Penelitian Inovatif, 4(3), 1137–1148. https://doi.org/10.54082/jupin.502
Hidayati, Lisna Novia, & Sihotang, Ita Yenny. (2025). Peran Generasi Muda dalam Membangun Masa Depan yang Inklusif dan Berkelanjutan melalui SDG Bond Ritel. Kemenkeu.Go.Id. Retrieved from https://djppr.kemenkeu.go.id/perangenerasimudadalampembangunanmelaluisdgbondritel
Islam, Manhajul. (2024). Menuju Net Zero, Taksonomi Hijau untuk Keuangan Berkelanjutan Indonesia. Bats-Consulting.Com. Retrieved from https://bats-consulting.com/news/Menuju-Net-Zero--Taksonomi-Hijau-untuk-Keuangan-Berkelanjutan-Indonesia#:~:text=Taksonomi ini diluncurkan pada tahun,dan pelestarian lingkungan di Indonesia.
Khan, Mozaffar, Serafeim, George, & Yoon, Aaron. (2015). Corporate Sustainability: First Evidence on Materiality. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2575912
Lhutfi, Iqbal, Ludigdo, Unti, Rusydi, Mohamad Khoiru, & Baridwan, Zaki. (2024). Investment and sustainability: CSR, SDGs and the ESG Score in Indonesia. Cogent Business & Management, 11(1). https://doi.org/10.1080/23311975.2024.2328311
Muhammad Fachrizal Wahyu Darma Putra, & Nurul Asfiah. (2024). Penerapan Environmental, Social, dan Governance (ESG) Pada Program Insfrastruktur Di Indonesia: Menuju Sustainable Business. Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen Dan Bisnis, 2(3), 102–114. https://doi.org/10.61132/manuhara.v2i3.943
Noviana, Franciska Diah Ayu, & Akbar, Muhammad Dwiki. (2024). Evaluasi Penerapan Good Corporate Governance (GCG) untuk Mewujudkan Pekerjaan Layak di PT Indo Gunta dalam Mendukung SDGs 8. Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research, 2(1b SE-Articles), 1221–1232. https://doi.org/10.32672/mister.v2i1b.2655
Nuralam, Gusnia, Hartono, Yudi, & Ginting, Yoremia Lestari. (2025). Implementasi Environmental, Social, Governance (ESG): Adakah Perubahan Peran Auditor Internal? (Studi pada PT Kaltim Industrial Estate Bontang). Proceeding of National Conference on Accounting & Finance, 7.
OECD. (2015). G20/OECD Principles of Corporate Governance 2015. https://doi.org/10.1787/9789264236882-en
PKIP UNAIR. (2025). Kenali 17 Tujuan SDGs dan Penjelasannya - Universitas Airlangga Official Website. Universitas Airlangga Official Website. Retrieved from https://unair.ac.id/kenali-17-tujuan-sdgs-dan-penjelasannya/
PT Rajawali Nusindo. (2019). Prinsip GCG - PT Rajawali Nusindo. Nusindo.Co.Id. Retrieved from https://nusindo.co.id/prinsip-gcg/
Rothaermel, Frank T. (2024). Strategic Management. Mc Graw Hill.
Salinas, Gabriela, & Somasundaram, Jeeva. (2024). Business school teaching case study: Unilever chief signals rethink on ESG. @FinancialTimes. Retrieved from https://www.ft.com/content/1d685544-abaf-4b32-9da3-6dbb5ed97d3b
Siahaya, Monica. (2024). Green Strategy Mengintegrasikan Keberlanjutan dalam Rencana Bisnis untuk Masa Depan. Jurnal Inovasi Global, 2(9), 1338–1349. https://doi.org/10.58344/jig.v2i9.174
Sri Ayem, Umi Wahidah, & Ayu Rizka Choirunnisa. (2025). The Influence of External Mechanisms of Good Corporate Governance (GCG) and Environmental, Social and Governance (ESG) Sustainability on Firm Values. Proceeding International Conference on Accounting and Finance, 3(SE-Articles), 731–742. Retrieved from https://journal.uii.ac.id/inCAF/article/view/39427
Tresnadi, Billi Aurizza, & Mangkuto, Imbang Jaya. (2024). Strategi Keberlanjutan Perusahaan Melalui Transformasi Program Corporate Social Responsibility Menjadi Creating Shared Value Dengan Menerapkan Prinsip Good Corporate Governance (Studi Kasus Pada Lini Bisnis Otomotif PT Astra International Tbk). Journal of Entrepreneurship, Management and Industry (JEMI), 7(2). https://doi.org/https://doi.org/10.36782/jemi.v7i2.2562
United Nations. (2015). Transforming our world: the 2030 Agenda for Sustainable Development | Department of Economic and Social Affairs. Un.Org. Retrieved from https://sdgs.un.org/2030agenda
United Nations. (2025). GRI/UN Global Compact - Integrating the SDGs in corporate reporting: A practical guide | Department of Economic and Social Affairs. Un.Org. Retrieved from https://sdgs.un.org/documents/griun-global-compact-integrating-sdgs-corporate-reporting-practical-guide-34073
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2025 Jurnal Ilmiah Manajemen dan Kewirausahaan
Artikel ini berlisensiCreative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
