Citations


Contact Us

For Marketing, Sales and Subscriptions Inquiries
2637 E Atlantic Blvd #43110
Pompano Beach, FL 33062
USA

Conference List

Sustainability Performance and Sustainable Development Goals

Nofryanti .

,

Roy Sembel

,

Yvonne Augustine

,

Regina Jansen Arsjah

Nofryanti . 1
Roy Sembel 2

Yvonne Augustine 3 Regina Jansen Arsjah 3 

  1. Student of Doctoral Program, Trisakti University, Jakarta, Indonesia. 1

  2. Sekolah Tinggi Manajemen IPMI, Jakarta, Indonesia. 2

  3. Trisakti University, Jakarta, Indonesia. 3

Pages: 1-7

DOI: 10.18488/journal.26.2021.101.1.7

Share :

Article History:

Received: 29 October, 2020
Revised: 17 November, 2020
Accepted: 08 December, 2020
Published: 04 January, 2021


Abstract:

The purpose of this study was to examine the effect of sustainability performance on the achievement of sustainable development goals (SDGs). This study examines each of the sustainability performance indicators consisting of economic performance, social performance and environmental performance on the achievement of sustainable development goals. The data used in this study are primary data. This study used a quantitative approach with a questionnaire survey model given to division managers in go public companies in the manufacturing sector in Indonesia. The questionnaires that can be processed are 124 respondents from 42 manufacturing companies listed on the Indonesia Stock Exchange that publish annual reports. Methods of data analysis using structural equation modeling with the help of the Smart PLS application. The results showed that the social and environmental performance that has been achieved by the company was seen as capable of supporting the achievement of the SDGs, but that the economic performance has no impact on the SDGs.
Contribution/ Originality
This study is one of the few studies that examine the effect of sustainability performance on the achievement of sustainable development goals. This research contributes to identifying the dimensions of sustainability performance (economic, social and environmental) to support the achievement of sustainable development goals.

Keywords:

Sustainability performance, Social, Economic, Environmental performance, Sustainable development goals.

Reference:

Abbade, E. B., Mores, G. D. V., & Spanhol, C. P. (2014). The impact of entrepreneurial orientation on sustainable performance: Evidence of msmes from Rio Grande do Sul. Social and Environmental Management Magazine, 8(2), 49–62.Available at: https://doi.org/10.5773/rgsa.v8i2.851.

Abdul-Rashid, S. H., Sakundarini, N., Raja, G. R. A., & Thurasamy, R. (2017). The impact of sustainable manufacturing practices on sustainability performance. International Journal of Operations & Production Management, 37(2), 182–204.Available at: https://doi.org/10.1108/IJOPM-04-2015-0223.

Agarwal, N., Gneiting, U., & Mhlanga, R. (2017). Raising the bar: Rethinking the role of business in the sustainable development goals (pp. 1-32): Oxfam International.

Alsayegh, M. F., & Rahman, R. A. (2020). Corporate economic, environmental, and social sustainability performance transformation through ESG disclosure. Sustainability, 12(1), 1–20.

Betti, G., Consolandi, C., & Eccles, R. G. (2018). The relationship between investor materiality and the sustainable development goals: A methodological framework. Sustainability, 10(7), 1-23.Available at: https://doi.org/10.3390/su10072248.

Deegan, C., Rankin, M., & Tobin, J. (2002). An examination of the corporate social and environmental disclosures of BHP from 1983-1997: A test of legitimacy theory. Accounting, Auditing & Accountability Journal, 15(3), 312-343.Available at: https://doi.org/10.1108/09513570210435861.

Dimitrov, D. K., & Davey, H. (2011). Sustainable development: What it means to CFOs of New Zealand. Asian Review of Accounting, 19(1), 86–108.Available at: https://doi.org/10.1108/13217341111130579.

Epstein, M. J. (2008). Making sustainability work: Best practices in managing and measuring social and environmental impacts. Sheffield: Greenleaf.

Fernández-Guadaño, J., & Sarria-Pedroza, J. H. (2018). Impact of corporate social responsibility on value creation from a stakeholder perspective. Sustainability, 10(6), 1-10.Available at: https://doi.org/10.3390/su10062062.

Ghosh, S., & Rajan, J. (2019). The business case for SDGs: An analysis of inclusive business models in emerging economies. International Journal of Sustainable Development & World Ecology, 26(4), 344-353.Available at: https://doi.org/10.1080/13504509.2019.1591539.

Gould, S. (2011). Accounting for sustainability. Finanvial & Managememnt, 3(1), 19–20.

Guthrie, J., & Parker, L. D. (1989). Corporate social reporting: A rebuttal of legitimacy theory. Accounting and Business Research, 19(76), 343-352.Available at: https://doi.org/10.1080/00014788.1989.9728863.

Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2014). A primer on partial least squares structural equation modeling. Thousand Oaks, CA: Sage.

Harmon, J., College, S., & Russell, W. G. (2007). HR ’ s role in building a sustainable enterprise: Insights from some. Human Resource Planning, 30(1), 1–20.

IFAC. (2015). Accounting for sustainability: From sustainability to business resilience. Retrieved from: www.ifac.org.1-28 .

Joseph, C., Gunawan, J., Madi, N., Janggu, T., Rahmat, M., & Mohamed, N. (2019). Realising sustainable development goals via online integrity framework disclosure: Evidence from Malaysian and Indonesian local authorities. Journal of Cleaner Production, 215, 112-122.Available at: https://doi.org/10.1016/j.jclepro.2019.01.057.

Kuhl, M. R., Da, C. J. C., Maçaneiro, M. B., & Cunha, S. K. (2016). Relationship between innovation and sustainable performance. International Journal of Innovation Management, 20(06), 1650047.

Liu, Z. (2016). Contributing to intrinsic sustainable development: A study of environmental management accounting implementation in Chinese companies supervisors: University of Sheffield The Management School.

Maletič, M., Maletič, D., Dahlgaard, J. J., Dahlgaard-Park, S. M., & Gomišček, B. (2014). The relationship between sustainability–oriented innovation practices and organizational performance: Empirical evidence from slovenian organizations. Organizacija, 47(1), 3-13.Available at: https://doi.org/10.2478/orga-2014-0001.

Moyo, M., & Wingard, H. C. (2015). An assessment of the impact of climate change on the financial performance of South African Companies. Journal of Governance and Regulation, 4(2), 49–62.Available at: https://doi.org/10.22495/jgr_v4_i2_p5.

Ozçelİk, F., & Oztürk, B. A. (2014). Evaluation of banks’ sustainability performance in turkey with grey relational analysis. The Journal of Accounting and Finance, 6(2), 189–210.

Raj, A., Samir, & Srivastava. (2018). Sustainability performance assessment of an aircraft manufacturing firm. Benchmarking: An International Journal, 25(5), 1500–1527.Available at: https://doi.org/10.1108/BIJ-01-2017-0001.

Schaltegger, S., & Wagner, M. (2006). Integrative management of sustainability performance, measurement and reporting. International Journal of Accounting, Auditing and Performance Evaluation, 3(1), 1-19.Available at: https://doi.org/10.1504/ijaape.2006.010098.

Sullivan, K., Thomas, S., & Rosano, M. (2017). Using industrial ecology and strategic management concepts to pursue the sustainable development goals. Journal of Cleaner Production, 17(6), 1-24.

Thomas, T. E., & Lamm, E. (2012). Legitimacy and organizational sustainability. Journal of Business Ethics, 110(2), 191-203.Available at: https://doi.org/10.1007/s10551-012-1421-4.

Valeria, A., & Miola, A. (2016). Competitiveness and sustainable development goals. European Commission, 12(1), 1-88.

Varanavicius, V., & Navikaite, A. (2015). Competitive advantage attainment via synergy in green offices. Journal of International Studies, 8(3), 8-3.

Vitolla, F., & Rubino, M. (2017). Legitimacy theory and sustainability reporting. Evidence from Italy. EuroMed Academy of Business. Lum University, Casamassima (BA), Italy, 1-15.

Willy, A., & Jogiyanto. (2015). Partial least square (PLS): Alternative structural equation modeling (SEM) in business research. Yogyakarta: Publisher Andi.

Statistics:

Google Scholor ideas Microsoft Academic Search bing Google Scholor

Funding:

This study received no specific financial support.

Competing Interests:

The authors declare that they have no competing interests.

Acknowledgement:

All authors contributed equally to the conception and design of the study.

Related Article

( 1 ) Social Sustainability of High-Rise Buildings
( 2 ) Corporate Funding and Sustainability of Non- Governmental Organizations in Africa
( 3 ) An Econometric Planning Model of Urban Forestry as a Measure of Sustainability: A Matrix of Action and Change
( 4 ) Urban Population Growth and Environmental Sustainability in Nigeria
( 5 ) Assessing the Perceived Value of Customers for being Satisfied towards the Sustainability of Hypermarket in Malaysia
( 6 ) Fiscal Reaction Functions and Public Debt Sustainability in Nigeria: An Error Correction Mechanism Approach
( 7 ) Innovation Strategy and Sustainability of Micro, Small and Medium Enterprises in South East Nigeria
( 8 ) The Contingent Fit between Management Control System and Capabilities on Sustainability Performance
( 9 ) Sustainability Performance and Sustainable Development Goals
( 10 ) Improved Performance Through Empowerment of Small Industry
( 11 ) Teachers Characteristics and Students’ Performance Level in Senior Secondary School Financial Accounting
( 12 ) Conceptual Framework of Green Infrastructure Performance Evaluation for Local Authority
( 13 ) The Association Between Corporate Risk Disclosure and Firm Performance in Emerging Country – The Case of Egypt
( 14 ) Moderating Effect of Demographics on Monetary Motivation and Employees Job Performance Relationship: Evidence from Malaysia
( 15 ) Stock Market Performance and Economic Growth: Evidence from Nigeria Employing Vector Error Correction Model Framework
( 16 ) The Influence of Information Technology and Communication Supply Chain Management Performance for Greater SME Manufacturing in Aguascalientes
( 17 ) Leveraging Telematics for Optimal Fleet Performance
( 18 ) Share Options, Share Award and Firm’s Performance: Evidence from Malaysian Public Listed Companies
( 19 ) The Effect of Outsourcing on Anglogold Ashanti Obuasi Mines Performance
( 20 ) The Mediating Effect of Market Orientation on the Relationship between Entrepreneurial Orientation Dimensions and Organizational Performance: A Study on Banks in Libya
( 21 ) The Investment Performance of Socially Responsible Investment in Japan
( 22 ) Appointment of Directors and Performance of Deposit Money Banks in Sub Saharan Africa: Do We Need More Executive or Non-Executive Directors?
( 23 ) Emotional Workgroup Performance and Group Effectiveness Egyptian Context
( 24 ) The Indirect Impact of Overconfidence on the Performance of Tunisian Firms Through their Financing Structure
( 25 ) How the Principles of the Sharing Economy Can Improve Organizational Performance of the US Public School System
( 26 ) Relevance of Stakeholders Theory, Organizational Identity Theory and Social Exchange Theory to Corporate Social Responsibility and Employees Performance in the Commercial Banks in Nigeria
( 27 ) The Influence of Communication, Work Motivation and Career Development on Elementary School Teacher’s Job Performance in Medan, Indonesia
( 28 ) Effects of Corporate Social Responsibility on Banks Financial Performance in Nigeria: A Study of United Bank of Africa
( 29 ) The Moderating Effect of Governance Mechanisms on the Relationship Between Innovation Strategy and the Performance
( 30 ) Electronic Banking Innovations and Selected Banks Performance in Nigeria
( 31 ) An Empirical Investigation into the Key Drivers of Economic Performance in the CEMAC Zone: A Panel Corrected Standard Errors Approach
( 32 ) The Impact of Organisational Culture on Public Sector Performance: A Case Study of Local Authorities in Zimbabwe
( 33 ) Gamification on Sales Force Performance in Nigeria Bottling Company
( 34 ) An Investigation of the Impact of Organisational Structure on Organisational Performance
( 35 ) Exploring the Asymmetric Linkage between Commodity Prices and Fiscal Performance in Nigeria
( 36 ) Effects of Socio-Cultural Diversity on the Performance of Private Health Care Organizations in Kogi State
( 37 ) Organizational Memory and Employee Performance in Federal Parastatals in Enugu State of Nigeria
( 38 ) The Effect of Corporate Social Responsibility Disclosure on Corporate Financial Performance
( 39 ) Value for Money (VFM) Audit and Public Sector Performance in Afikpo North Local Government Area of Ebonyi State, Nigeria
( 40 ) Determinant of MSMEs Performance and its Impact on Province GRDP in Indonesia
( 41 ) Determinants of Financial Performance and its Impact on the Growth of Islamic Bank Assets on Indonesia
( 42 ) Trade Union Performance and Industrial Relations Climate in the Nigerian Petroleum Sector
( 43 ) Change Management and Firm Performance of Selected Deposit Money Banks in Owerri, Imo State, Nigeria
( 44 ) The Effect of Disruptive Factors on Inventory Control as a Mediator and Organizational Performance in Health Department of Punjab, Pakistan
( 46 ) The Impact of Merger and Acquisition on the Financial Performance of the Nasdaq Listed Small Size Technology Companies
( 47 ) Exchange Rate Fluctuations and the Performance of Nairobi Securities Exchange Market in Kenya During the Coronavirus Pandemic
( 48 ) Analysis of Demographic Factors on Perceptions of Inventory Managers towards Healthcare Performance
( 50 ) A Study on Financial Performance of Transport & Warehouses Firms Listed on the Hanoi Stock Exchange
( 51 ) IT Governance as Drivers of Dynamic Capabilities to Gain Corporate Performance Under the Effects of Environmental Dynamism
( 52 ) The Development of Participated Environmental Education Model for Sustainable Mangrove Forest Management on Eastern Part of Thailand
( 53 ) Strategic Evaluation of Distributed Power Generation Technology: A Sustainable Approach
( 54 ) The Sustainable Livelihoods Index: A Tool To Assess the Ability and Preparedness of the Rural Poor in Receiving Entrepreneurial Project
( 55 ) The Potential of Rural–Urban Linkages for Sustainable Development and Trade
( 56 ) Assessment of Dual Carriageway for Sustainable Socio-Economic Development in Ado Ekiti, Nigeria
( 57 ) Developing a Conceptual Model for Antecedents of Resistance to Change towards Sustainable Construction Practices
( 60 ) The Impact of Investment Climate Reforms on the Development of Small and Medium Sized Enterprises in Nigeria: A Policy Brief
( 61 ) How Telecommunication Development Aids Economic Growth: Evidence from Itu Ict Development Index (IDI) Top Five Countries for African Region
( 62 ) Development of Logarithmic Equations for Statistical Sample Determination
( 63 ) An Enquiry into the Contributions of Microfinance Institutions Towards the Development of Small Scale Business in Nigeria
( 64 ) Relationships between Financial Development and Economic Growth: A New Approach by Inputs
( 65 ) The Role of Information and Communication Technology in Rural Socio-Economic Development in Africa
( 66 ) National Urban Development Policy and the Unanswered Development Question of Slum in Nigeria
( 67 ) Good Governance, Rural Development and Poverty Alleviation in Nigeria: Issues and Challenges
( 68 ) Rural Saving Mobilizations and Economic Development in Akamkpa Local Government Area of Cross River State - Nigeria
( 69 ) Nigerian Politics, Economic Development, and the Role of Human Rights Organisations on Elections
( 71 ) Development, Preference Change, and Inequality in an Integrated Walrasian-General-Equilibrium and Neoclassical-Growth Theory
( 72 ) Rural - Urban Balance as a Measure of Socio-Economic Development with Special Reference to Iran
( 73 ) A Review on EU Transportation Projects within the Case of Turkey for European Union Regional Development Policy
( 74 ) Development of the National Economies and the Foreign Trade Relations between Ukraine and Bulgaria (In the Period 2005-2014)
( 75 ) The Effect of Access and Quality of Education on Economic Development in Botswana
( 77 ) A Case Study of Local Government Implementation of the Ward Based Local Economic Development (LED) Program
( 78 ) Military Regimes and Nigeria’s Economic Development, 1966-1999
( 79 ) The Importance of Public Administration Towards Achieving Good Governance for Positive National Development by Using SmartPLS 3
( 81 ) Trade Policy and Democracy for Development in Central African Countries
( 82 ) Health Care Outcomes, Malnutrition and Food Security in Southern Africa Development Community: A Quantile Regression Approach
( 83 ) The Roles of Labour Union in Nigeria Industrial Harmony and Development
( 84 ) Impact of Network Finance Development on Inflation: Evidence from Chinese Market
( 85 ) Africa's Human Capital Development: Is Public Finance Management an Effective Strategy?
( 86 ) The Relationship between Financial Development, Economic Growth, and Inflation: Evidence from Southeast Asia
( 87 ) Family Leadership and Small to Medium Sized Enterprises Research and Development Investments
( 88 ) Perceived Poverty and Alleviation Efforts of Kogi State Community and Social Development Agencies in Kogi State: An Empirical Investigation
( 89 ) Re-Engineering Nigerian Economy through Human Capital Development: A Case of Manufacturing Firms In Southern Part of Nigeria
( 90 ) State and Evolution of Public and Private Research and Development in Bulgarian Agriculture
( 91 ) Factors Influencing on Human Resources Development in SMEs Service Enterprises in Industry 4.0: The Case of Thai Nguyen Province, Vietnam
( 92 ) The Impact of Economic Growth, Oil Price, and Financial Globalization Uncertainty on Financial Development: Evidence from Selected Leading African Countries
( 93 ) Infrastructure Development, Capacity Utilization and Manufacturing Value Added in Nigeria