COMPANY PERFORMANCE STUDY RELATED TO ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE FOR GREEN COMPANY IMPLEMENTATION
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Abstract
A company's performance is not only limited to financial ratios, but also includes the company's impact on the environment and the welfare of the surrounding community. ESG is an important concept in the implementation of corporate strategy from a corporate performance perspective. Because ESG is an important aspect considered by various stakeholders, companies are required to comply with this requirement. This literature review examines company performance related to ESG disclosure in the context of implementing a green company. The method used is the Systematic Literature Review (SLR) by collecting various research journal results on Environmental, Social, and Governance (ESG) - Company Performance (CP). Overall, ESG Disclosure has a positive impact on company performance. To achieve optimal performance, companies must balance information disclosure with cost control in order to maximize the benefits of ESG Disclosure.
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Articles
Main Article Content
Abstract
A company's performance is not only limited to financial ratios, but also includes the company's impact on the environment and the welfare of the surrounding community. ESG is an important concept in the implementation of corporate strategy from a corporate performance perspective. Because ESG is an important aspect considered by various stakeholders, companies are required to comply with this requirement. This literature review examines company performance related to ESG disclosure in the context of implementing a green company. The method used is the Systematic Literature Review (SLR) by collecting various research journal results on Environmental, Social, and Governance (ESG) - Company Performance (CP). Overall, ESG Disclosure has a positive impact on company performance. To achieve optimal performance, companies must balance information disclosure with cost control in order to maximize the benefits of ESG Disclosure.