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Environmental, social, and governance (ESG) in Indonesia: Analyzing Sustainability Reports
MAHIR PRADANA
Journal of Infrastructure Policy and Development 2025, 9(4); https://doi.org/10.24294/jipd10103
Submitted:05 Nov 2024
Accepted:11 Nov 2024
Published:05 Nov 2024
Abstract

This study provides a descriptive analysis of data extracted from Environmental, Social, and Governance (ESG) and sustainability reports across diverse industries and regions. Using a sample of corporate reports over the past five years, the study aims to summarize and interpret trends, variability, and distribution patterns in key ESG indicators. Data was collected and standardized to ensure consistency, then categorized into environmental, social, and governance dimensions to facilitate detailed analysis. Descriptive statistics were computed to summarize trends, while cross-sectional and trend analyses highlight sectoral and regional variations. Results reveal common and emergent ESG practices, along with areas where disclosure and performance vary significantly across sectors. The findings underscore the critical need for standardized ESG reporting frameworks to enhance comparability and transparency in corporate sustainability practices. This study provides stakeholders with valuable insights into current ESG reporting practices and identifies gaps for potential improvement in alignment with evolving regulatory standards and stakeholder expectations.

© 2025 by the EnPress Publisher, LLC. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license.

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