This article discusses the synergy between the Corporate Social Responsibility (CSR) program of PT Astra International Tbk and environmental sustainability efforts through the Astra Green Company (AGC) program. PT Astra International Tbk, as the largest automotive company in Southeast Asia, demonstrates a strong commitment to environmental preservation through various initiatives, such as biodiversity conservation, energy efficiency, and waste reduction. This study employs a qualitative approach through literature review to analyze the contribution of AGC to environmental sustainability. The results show that programs such as Astra for a Green Indonesia and Pranaraksa have had a positive impact on the environment and increased public awareness of the importance of conservation. These initiatives not only strengthen the company’s image but also contribute to the achievement of the Sustainable Development Goals (SDGs). This article provides an important contribution to enriching the understanding of CSR’s role in supporting environmental sustainability and can serve as an inspirational model for other companies in Indonesia.

This study aims to analyze the implementation of Environmental, Social, and Governance (ESG) principles by PT Aneka Tambang Tbk (ANTAM) and their impact on the company's value. The research is motivated by the growing demand for businesses to operate in a sustainable and responsible manner. A qualitative descriptive method was employed, using secondary data from sustainability reports, official publications, and relevant articles. The findings indicate that ANTAM actively applies ESG principles through the formation of a dedicated ESG team, transparent reporting, and comprehensive risk management. A concrete example is the PEPELING Cisangku program, which integrates environmental conservation with community empowerment. The effective implementation of ESG has strengthened investor trust, as reflected in ANTAM’s significant net profit and state contributions in 2023. The implications of this study underscore the importance of ESG integration as a long-term strategy to enhance competitiveness and generate sustainable value for stakeholders.

This paper explores the ESG (Environmental, Social, and Governance) strategy adopted by PT Garuda Indonesia following its restructuring phase, with reference to the GRI Standards 2021 and SDG Compass framework. Initiated in 2020, the restructuring was a strategic response to the escalating financial and operational challenges exacerbated by the COVID-19 pandemic. As part of its recovery strategy, Garuda Indonesia has embraced ESG as a foundational approach to promote long-term sustainability and contribute to the realization of the Sustainable Development Goals (SDGs). Employing a qualitative-descriptive method, the study analyzes the company’s 2023 Sustainability Report. The findings reveal that the airline has demonstrated a tangible commitment to lowering carbon emissions, enhancing employee well-being, and reinforcing governance structures. Nonetheless, there remains a need for greater transparency in reporting and better integration of ESG metrics into the company’s core operations. The study suggests that Garuda Indonesia should enhance the alignment of its ESG initiatives with SDG indicators and adopt the GRI Standards in a more holistic manner.

This article examines the sustainability accounting practices implemented by PT Industri Jamu dan Farmasi Sido Muncul Tbk in supporting the transition to a green economy through a literature study approach. This study relies on literature analysis of the company's 2024 sustainability report documents and academic references related to the concept of a green economy and sustainability reporting. The main objective of this study is to explore how Sido Muncul integrates economic, social, and environmental aspects into its business practices in accordance with the Global Reporting Initiative (GRI) and IFRS Sustainability Disclosure Standards (S1 and S2). The results of the analysis show that Sido Muncul has succeeded in implementing a comprehensive sustainability strategy through energy efficiency, emission reduction, use of local raw materials, and community empowerment. This article concludes that literature studies are an effective method for evaluating a company's sustainability accountability and assessing its contribution to sustainable development goals (SDGs).