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This study aims to determine the role of gender diversity in moderating the performance of the social environment, and governance on financial risk. This research approach is quantitative by using secondary data. ESG data and financial risks will be obtained from the annual reports of companies listed on the Indonesia Stock Exchange (IDX) during a certain period, for example 2018–2023. This study uses a moderated regression analysis (MRA) approach to examine the influence of gender diversity moderation on the relationship between ESG performance. This study reveals that gender diversity has a significant moderating influence on the relationship between Environmental, Social, and Governance (ESG) performance and corporate financial risk.

In recent years, the issue that has become a hot topic of discussion among both the national and international communities is the issue of environmental damage. Therefore, in the economic context, there is a need for a transformation towards a green economy. The Indonesian government is promoting the TPB/SDGs Indonesia 2030 program. Realizing the Sustainable Development Goals (SDGs) 2030 is a shared responsibility that requires participation from all sectors, including the government, civil society, and the private sector. Therefore, considering the importance of sustainable development in the field of investment itself, several global organizations have established a measure that calculates sustainable development known as ESG investing. ESG consists of Environment, Social, and Governance, which adds value to companies that care about and think about the environment, such as issues related to carbon emissions, water and air pollution, and other environmental issues. This research aims to determine the role of the younger generation as agents of change through ESG Investment in realizing the 2030 SDGs. The research method utilized in this scientific paper is a combination research method with data collection through literature review. This research is expected to provide insights into the urgency of the younger generation in realizing the 2030 SDGs.

Sustainability reporting has gained prominence worldwide, but its adoption in emerging economies faces significant barriers due to regulatory, financial, and institutional challenges. This paper examines the current state of sustainability accounting practices in emerging markets, focusing on the alignment of corporate social responsibility (CSR) and environmental, social, and governance (ESG) disclosures. The study also investigates the role of accountants in promoting transparency and standardization in sustainability reporting. The research highlights key issues such as lack of infrastructure, limited regulatory frameworks, and the need for capacity building in emerging economies.

This research focuses on the application of ESG (Environmental, Social, and Governance) based investments in Indonesia, which emerged in response to the increasing global awareness of environmental and sustainability issues. While ESG in Indonesia is growing, many companies have yet to fully adopt these principles effectively, and there are epistemological challenges in understanding and translating ESG standards into the local policy context. The purpose of this research is to deeply analyze the concept and implementation of ESG-based investment from an epistemological perspective in Indonesian public policy. This research wants to identify the extent to which the Indonesian government understands and utilizes ESG-related information in investment policy and evaluate the effectiveness of the policy. The type of research is descriptive quantitative using a philosophical approach with literature study as a secondary data source, including policy documents, government reports, and academic publications related to ESG. The data is explored using concept analysis and existing theories to assess the application of ESG in economic policy. The findings show that although Indonesia has ESG-related policies, their implementation is often influenced by international pressure and legitimacy needs rather than real impact on sustainability. ESG policies in Indonesia also risk becoming a tool of “greenwashing,” where companies use it for image without concrete actions. This research recommends increased transparency and accountability in ESG reporting for such policies to deliver substantial change.

Indonesia Eximbank (LPEI), as a state-owned enterprise under the Ministry of Finance, has a primary focus on export financing. However, LPEI is currently facing challenges in implementing sustainable finance. Sustainable finance is part of the environmental, social, and governance (ESG) roadmap aimed at achieving the 17 Sustainable Development Goals (SDGs). To address these challenges, this report aims to provide a financing alternative aligned with ESG principles. Blended finance was chosen as an appropriate alternative due to its inclusive and collaborative principles, which align with sustainable finance. Additionally, blended finance is expected to address the investment gap in the sustainable sector. By applying this scheme, LPEI can enhance its contribution to ESG implementation while expanding financing access for more exporters.

This study aims to examine the impact of each ESG (environmental, social, governance) aspect on the financial performance of mining companies listed on the Indonesia Stock Exchange, with ownership structure proxied by managerial ownership as a moderating variable. This quantitative research employs purposive sampling, resulting in a sample of 10 mining companies listed on the IDX for the period 2019-2023. Data analysis was conducted using SPSS version 22 with multiple linear regression and Moderate Regression Analysis (MRA) methods. The results show that both partially and simultaneously, all ESG variables affect financial performance, though the social aspect has a negative impact. Additionally, managerial ownership is proven to moderate the relationship between ESG aspects and financial performance.

The aim of this research is to determine the influence of ownership structure on financial performance and the effect of ESG scores moderates the relationship between ownership structure and financial performance. The population in this study was companies listed on the Indonesia Stock Exchange for the 2020-2022 period, resulting in a sample of 183. This study used Eviews 12.0 as an analysis tool. The analytical method used is Multiple Linear Regression with the Fixed Effect Model (FEM) panel data type. The results obtained in this research are that foreign ownership has a significant effect on financial performance and ESG scores can significantly moderates the relationship between foreign ownership and financial performance. Meanwhile institutional ownership, ESG scores does not had a significant affect on financial performance, and ESG scores cannot moderates the relationship between institutional ownership and financial performance.

This study analyzes the impact of Environmental, Social & Governance (ESG) Risk Rating on Debt Financing in companies listed on IDX ESG Leaders for the period 2020-2023. Data was obtained through saturated sampling techniques and used an unbalanced panel with 30 companies included in IDX ESG Leaders for each period over the 3-year observation period, resulting in a total of 90 samples. The variables studied include ESG Risk Rating, Leverage, and Profitability. The results show that ESG Risk Rating has a significantly negative impact on Debt Financing. Control variables such as leverage do not impact Debt Financing, whereas profitability has a significantly negative impact on Debt Financing.

In the era of globalization and increasingly fierce economic competition, industrialization has become the main pillar in efforts to increase a country's competitiveness and economic growth. In Indonesia, strengthening industrialization does not only aim to increase production and exports, but must also be directed at sustainable investment that pays attention to environmental, social and governance (ESG) aspects. This research aims to analyze the strategies and policies needed to strengthen industrialization within the framework of sustainable investment in Indonesia. Through a qualitative approach with policy analysis and case studies of key industries, it was found that the integration of sustainability principles in industry can increase efficiency, reduce environmental impacts, and provide broader social benefits. In addition, government support through appropriate regulations, fiscal incentives, and increasing human resource capacity are key factors in realizing sustainable industrialization. It is hoped that the results of this research can be a reference for policy makers, industry players and investors in designing and implementing investments that support economic growth while maintaining environmental sustainability and social welfare.  

Social, environmental, and governance issues are crucial for businesses today. Companies need to report their environmental concern activities in Environmental, Social, and Governance (ESG) reports. This research aims to understand the implementation of ESG in infrastructure programs in Indonesia. It employs a bibliometric approach based on international publication data sourced from the Google Scholar database, accessed via Harzing’s Publish or Perish. The findings of this study indicate that ESG serves as a fundamental framework for infrastructure companies in Indonesia to guide sustainable business practices. By integrating environmental, social, and governance aspects, companies can act as agents of positive change in society.    

The Indo Pacific region is an area rich in natural resources and has great economic potential. However, rapid economic growth and lack of awareness of environmental protection and social sustainability have led to negative impacts on the environment and society in the region. To overcome this problem, the ESG (Environmental, Social, and Governance) concept has been widely recognized as a framework for encouraging sustainable economic growth by considering environmental, social and good governance factors. The purpose of this research is to examine how the ESG concept is applied in the development and development of the blue economy in the Indo Pacific Region, especially during Indonesia's tenure as chairman of ASEAN in 2023. In this research, we will identify the concrete steps taken by Indonesia in implementing the concept. ESG and promoting the blue economy in the region. This research uses a descriptive qualitative approach method. Data was processed and collected using questionnaires and library literature. The research object consisted of 50 STIE Ganesha student respondents. By analyzing the policies and initiatives launched by the Indonesian government during their leadership in ASEAN. Relevant data will be collected through literature reviews and official documents. It is hoped that the results of this research will provide a better understanding of Indonesia's efforts to implement ESG concepts and promote the blue economy in the Indo Pacific Region. This research limits the scope by using students' perspectives regarding the ESG concept in developing the blue economy in the Indo Pacific region. This research can also provide insight into the challenges faced and the opportunities that exist in developing a sustainable economy in this region. Relevant policy implications will also be identified to support the future development of the blue economy.

This study aims to analyze the influence of integrated reporting and ESG risks on sustainable development goals in companies listed in the LQ45 index for the 2020-2022 period. This research method uses a quantitative approach by collecting data from financial reports and company sustainability reports. Integrated reporting is measured using indicators of integrated reporting elements and ESG risks are taken based on risk assessments related to the environment, social and corporate governance published by the IDX in collaboration with Morningstar Sustainalytics. The sampling method used purposive sampling and 36 companies were observed within 3 years so that the resulting data was 108. The results of this research show that integrated reporting has a significant positive influence on sustainable development goals. However, ESG risks have no effect on sustainable development goals. Therefore, companies need to implement integrated reporting practices in contributing to the SDGs.

This study investigates the connection between Environmental, Social, and Governance (ESG) factors that can impact a company's financial and operational performance. The research looks at how stakeholder and legitimacy theories can help explain the effects of the variables used in the study. Additionally, the study makes a unique contribution to the existing research on ESG and performance by examining the link between ESG and firm performance over ten years. Furthermore, the study explores the relationship between ESG and operational performance in SMEs in Guizhou. This provides valuable insights into how ESG can impact the performance of SMEs. ESG provides a comprehensive framework for businesses and investors to address environmental, social, and corporate governance issues. It promotes integrating economic and social benefits for sustainable corporate management and financial investment development. The number of respondents for this study was 380 enterprises from Guizhou. The results of this study show that parents’ purchase intention on training courses for their children would be impacted by their transformational leadership, organizational innovation, and social capital.

The integration of Sharia principles with Environmental, Social, and Governance (ESG) frameworks presents a unique opportunity to enhance ethical accountability and sustainability in Islamic financial institutions. This study employs an analytical-descriptive research design, utilizing secondary data from annual sustainability reports, Sharia compliance documentation, and regulatory publications, to examine the adoption of ESG principles in the Islamic finance sector. Findings indicate that Islamic banks have achieved high levels of governance (90%) and social (85%) implementation, while environmental initiatives lag (62%), reflecting the need for stronger alignment with the khalifah fil ardh (stewardship of the earth) principle. The research also demonstrates a positive correlation between ESG implementation and investor confidence, with institutions exceeding 80% ESG adoption achieving an Investor Confidence Index of 92 points compared to 65 points among lower-performing banks. Despite conceptual synergy between ESG and Sharia principles centered on justice (adl), social welfare (maslahah), and environmental stewardship (khalifah) practical integration faces challenges including limited green financing instruments, regulatory fragmentation, and insufficient standardized ESG reporting tailored to Islamic finance. To address these issues, the study proposes an integrative ESG Sharia model emphasizing ethical foundations as the core of sustainable practices. Recommendations include developing Maqasid al-Shariah–based ESG indicators, expanding engagement in green financing and renewable energy projects, and adopting digital sustainability reporting. This integrative approach supports both global sustainability goals and the ethical imperatives of Islamic finance, contributing to a value-based, socially responsible, and spiritually aware financial ecosystem.

This study examines the significant role of cash waqf in financing renewable energy projects for sustainable Islamic economic development. Using a descriptive qualitative approach, the research collects data through case analysis of Islamic social finance institutions involved in renewable energy funding, along with interviews with key informants such as waqf managers and Islamic finance practitioners. The data were analyzed using thematic analysis to identify recurring patterns and key themes related to cash waqf’s application in renewable energy projects. The findings show that cash waqf offers a more sustainable funding model compared to conventional charity. By preserving the principal and only utilizing the income, cash waqf provides long-term resources for clean energy projects. The study also highlights cash waqf’s advantages in terms of accountability and transparency, as waqf institutions are required to provide auditable financial reports. In contrast, conventional charity is often short-term and lacks structured oversight, making cash waqf a more efficient model for financing ongoing projects like renewable energy. The research also identifies challenges in implementing cash waqf, such as regulatory issues and lack of awareness. However, there are significant opportunities to address these challenges through collaborations with Islamic banks and sustainable financial institutions. This study proposes integrating cash waqf with Islamic finance principles and ESG criteria to increase its impact on renewable energy projects. With appropriate regulation and increased awareness, cash waqf can play a crucial role in driving the transition to a sustainable green economy.

This case study discusses the effect of Environmental Disclosure (EVN), Social Disclosure (CSR), Governance Disclosure (CG) and Environmental, Social, Governance (ESG) disclosure on company performance, using control variables including asset turnover and asset growth. The variables that will be used in this study are the dependent variable (Return on Assets), independent variables (ESG disclosure, EVN disclosure, CSR disclosure, and Corporate Govenance Disclosure), and control variables (asset turnover and asset growth). The population in this sample will use manufacturing companies listed on the Indonesia Stock Exchange with a range of 2016-2020. Samples will be taken by purposive sampling method. Based on purposive sampling, it was found that there were 25 manufacturing companies listed on the IDX (2016-2020) that had complete data. The data analysis method used in this research is multiple regression analysis. In addition, this research also uses statistical techniques to test the hypothesys proposed in this study, namely panel data using SPSS. This study found that overall ESG Disclosure has a significant positive effect on company performance and CSR Disclosure has a significant negative effect on company performance.