Clustering of Companies Based on Sustainability Performance using ESG Materiality Approach: Evidence from Indonesia
Erwin Saraswati,
Abdul Ghofar,
Sari Atmini
et al.
Abstract:The framework for environmental, social, and governance (ESG) disclosure has become crucial throughout the world. Globally, various ESG reporting frameworks have emerged, but there are still few companies in Indonesia that are involved in ESG. This research aims to develop an ESG performance assessment instrument based on material aspects of sustainability for all industries in Indonesia. The data was obtained by extracting 472 corporate sustainability reports in Indonesia during 2021 and ESG indicators wer… Show more
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