DINAMIKA INTERNAL DAN PERSEPSI EKSEKUTIF TERHADAP ESG : PENDEKATAN KUALITATIF DI SEKTOR ENERGI BERKELANJUTAN
Abstract
Penelitian ini bertujuan untuk memahami bagaimana eksekutif perusahaan di sektor energi terbarukan di Indonesia memaknai dan merespons prinsip Environmental, Social, and Governance (ESG), serta bagaimana dinamika internal organisasi memengaruhi integrasi ESG ke dalam strategi bisnis. Menggunakan pendekatan kualitatif fenomenologis-interpretatif, data dikumpulkan melalui wawancara mendalam dengan teknik purposive sampling dan dianalisis secara tematik. Hasil penelitian menunjukkan bahwa persepsi eksekutif terhadap ESG terbagi antara idealisme etis dan pragmatisme strategis, dengan dinamika internal seperti konflik nilai antar divisi, fragmentasi budaya organisasi, dan kegagalan integrasi sistem ESG sebagai hambatan utama. Namun, keberadaan kepemimpinan transformasional dan budaya organisasi yang kolaboratif terbukti menjadi katalis dalam mengurangi resistensi internal, menyelaraskan narasi ESG dengan strategi operasional, serta meningkatkan legitimasi eksternal perusahaan. Penelitian ini menegaskan bahwa ESG bukan sekadar respons administratif, melainkan proses sosial yang membutuhkan konstruksi makna kolektif, dukungan lintas fungsi, dan reorientasi budaya menuju keberlanjutan sebagai nilai strategis. Temuan ini memberikan kontribusi penting bagi pengembangan teori kepemimpinan strategis, sensemaking organisasi, serta penguatan implementasi ESG yang autentik dan kontekstual di negara berkembang.
References
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Broadstock, d. C., matousek, r., meyer, m., & tzeremes, n. G. (2020). Does corporate social responsibility impact firms’ innovation capacity? The indirect link between environmental & social governance implementation and innovation performance. Journal of business research, 119, 99–110. Https://doi.org/10.1016/j.jbusres.2019.07.014
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Burinskienė, a., gružauskas, v., & byčenkaitė, g. (2025). Applying digital technologies to sustainable delivery of goods. Entrepreneurship and sustainability issues, 12(3), 228–247. Https://doi.org/10.9770/z9396337679
Chiș-manolache, d. (2022). The importance of transformational leadership in organisations. Scientific research and education in the air force, 127–131. Https://doi.org/10.19062/2247-3173.2022.23.19
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Gharib, a. M., palmer, m., & zhang, m. (2024). Maintaining legitimacy: an institutional cooptative analysis of a green technology innovation scheme crisis. Innovation, 26(2), 278–308. Https://doi.org/10.1080/14479338.2022.2116641
Gilberto gomes, s., & fabio henrique, p. (2022). Esg (environmental, social and governance) in construction civil: concept that can contribute to the sector. Annals of civil and environmental engineering, 064–065. Https://doi.org/10.29328/journal.acee.1001043
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Hmouda, a. M. O., orzes, g., sauer, p. C., & molinaro, m. (2024). Determinants of environmental, social and governance scores: evidence from the electric power supply chains. Journal of cleaner production, 471, 143372. Https://doi.org/10.1016/j.jclepro.2024.143372
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Johnson-rokosu, s. F. (2025). From shareholder value to stakeholder impact: integrating esg considerations into financial decisions. Ssrn electronic journal. Https://doi.org/10.2139/ssrn.5160191
Khaleel, s. A., & ahmed, m. D. (2022). The impact of transformational leadership practices in sustainable marketing (applied research in the general company for dairy products). International academic journal of business management, 9(2), 22–39. Https://doi.org/10.9756/iajbm/v9i2/iajbm0908
Kwarto, f., nurafiah, n., suharman, h., & dahlan, m. (2024). The potential bias for sustainability reporting of global upstream oil and gas companies: a systematic literature review of the evidence. Management review quarterly, 74(1), 35–64. Https://doi.org/10.1007/s11301-022-00292-7
Lisovsky, a. L. (2022). Transition to sustainability: an empirical analysis of factors motivating industrial companies to implement esg practices. Strategic decisions and risk management, 12(3), 262–272. Https://doi.org/10.17747/2618-947x-2021-3-262-272
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Ng, a. W., leung, t. C. H., yu, t.-w., cho, c. H., & wut, t. M. (2023). Disparities in esg reporting by emerging chinese enterprises: evidence from a global financial center. Sustainability accounting, management and policy journal, 14(2), 343–368. Https://doi.org/10.1108/sampj-08-2021-0323
Nikonorov, s., papenov, k., & talavrinov, v. (2022). Business transition to esg-strategies: innovative approaches in russian and international experience. Strategizing: theory and practice, 2022(1), 49–56. Https://doi.org/10.21603/2782-2435-2022-2-1-49-56
Oh, j. H., & ryu, s. (2023). A study on the perceptions and attitudes of esg management at public cultural and art institutions. The journal of cultural policy, 37(1), 5–26. Https://doi.org/10.16937/jcp.2023.37.1.5
Peter, babkin, a. V., shkarupeta, e. V., peter the great st. Petersburg polytechnic university, polshchikov, t. I., & voronezh state technical university. (2023). The concept of effective sustainable esg development of industrial ecosystems in the closed-loop economy. Economic revival of russia, 1 (75), 124–139. Https://doi.org/10.37930/1990-9780-2023-1-75-124-139
Pinheiro, a. B., panza, g. B., berhorst, n. L., toaldo, a. M. M., & segatto, a. P. (2024). Exploring the relationship among esg, innovation, and economic and financial performance: evidence from the energy sector. International journal of energy sector management, 18(3), 500–516. Https://doi.org/10.1108/ijesm-02-2023-0008
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Bezerra, r. R. R., martins, v. W. B., & macedo, a. N. (2024). Validation of challenges for implementing esg in the construction industry considering the context of an emerging economy country. Applied sciences, 14(14), 6024. Https://doi.org/10.3390/app14146024
Broadstock, d. C., matousek, r., meyer, m., & tzeremes, n. G. (2020). Does corporate social responsibility impact firms’ innovation capacity? The indirect link between environmental & social governance implementation and innovation performance. Journal of business research, 119, 99–110. Https://doi.org/10.1016/j.jbusres.2019.07.014
Buddu, a., & scheepers, c. B. (2022). Csr and shared value in multi-stakeholder relationships in south african mining context. Social responsibility journal. Https://doi.org/10.1108/srj-04-2020-0129
Burinskienė, a., gružauskas, v., & byčenkaitė, g. (2025). Applying digital technologies to sustainable delivery of goods. Entrepreneurship and sustainability issues, 12(3), 228–247. Https://doi.org/10.9770/z9396337679
Chiș-manolache, d. (2022). The importance of transformational leadership in organisations. Scientific research and education in the air force, 127–131. Https://doi.org/10.19062/2247-3173.2022.23.19
Cohen, s., kadach, i., ormazabal, g., & reichelstein, s. (2023). Executive compensation tied to esg performance: international evidence. Journal of accounting research, 61(3), 805–853. Https://doi.org/10.1111/1475-679x.12481
Ezekwe, c. I. (2025). International journal of research and innovation in social science (ijriss). Ssrn electronic journal. Https://doi.org/10.2139/ssrn.5065151
Freeman, r. E. (2010). Strategic management: a stakeholder approach. Cambridge university press.
Gharib, a. M., palmer, m., & zhang, m. (2024). Maintaining legitimacy: an institutional cooptative analysis of a green technology innovation scheme crisis. Innovation, 26(2), 278–308. Https://doi.org/10.1080/14479338.2022.2116641
Gilberto gomes, s., & fabio henrique, p. (2022). Esg (environmental, social and governance) in construction civil: concept that can contribute to the sector. Annals of civil and environmental engineering, 064–065. Https://doi.org/10.29328/journal.acee.1001043
Hallas, p., lauridsen, j., & brabrand, m. (2018). Sensemaking in the formation of basic life support teams—a proof-of-concept, qualitative study of simulated in-hospital cardiac arrests. Scandinavian journal of trauma, resuscitation and emergency medicine, 26(1). Https://doi.org/10.1186/s13049-018-0479-0
Helfaya, a., morris, r., & aboud, a. (2023). Investigating the factors that determine the esg disclosure practices in europe. Sustainability, 15(6), 5508. Https://doi.org/10.3390/su15065508
Herawati, e., agustin, f., subranta, a., solissa, f., & wiriatmaja, n. U. (2024). Sustainable financial strategies: analyzing the role of esg in corporate financial performance and risk management. The journal of academic science, 1(6). Https://doi.org/10.59613/a2qk1a03
Hmouda, a. M. O., orzes, g., sauer, p. C., & molinaro, m. (2024). Determinants of environmental, social and governance scores: evidence from the electric power supply chains. Journal of cleaner production, 471, 143372. Https://doi.org/10.1016/j.jclepro.2024.143372
Hu, a. (2025). Ernst & young leading the esg wave: a deep analysis of empowering companies with new competitive advantages. Environment, social and governance, 2(1), 25–35. Https://doi.org/10.70267/n4vawx28
Johnson-rokosu, s. F. (2025). From shareholder value to stakeholder impact: integrating esg considerations into financial decisions. Ssrn electronic journal. Https://doi.org/10.2139/ssrn.5160191
Khaleel, s. A., & ahmed, m. D. (2022). The impact of transformational leadership practices in sustainable marketing (applied research in the general company for dairy products). International academic journal of business management, 9(2), 22–39. Https://doi.org/10.9756/iajbm/v9i2/iajbm0908
Kwarto, f., nurafiah, n., suharman, h., & dahlan, m. (2024). The potential bias for sustainability reporting of global upstream oil and gas companies: a systematic literature review of the evidence. Management review quarterly, 74(1), 35–64. Https://doi.org/10.1007/s11301-022-00292-7
Lisovsky, a. L. (2022). Transition to sustainability: an empirical analysis of factors motivating industrial companies to implement esg practices. Strategic decisions and risk management, 12(3), 262–272. Https://doi.org/10.17747/2618-947x-2021-3-262-272
Lobato, j. A. M., & neiva, r. C. S. (2022). Organizações, discursos e práticas em sustentabilidade: um estudo da comunicação esg em relatórios corporativos. Organicom, 19(39), 71–86. Https://doi.org/10.11606/issn.2238-2593.organicom.2022.200808
Mazutis, d., hanly, k., & eckardt, a. (2022). Sustainability (is not) in the boardroom: evidence and implications of attentional voids. Sustainability, 14(14), 8391. Https://doi.org/10.3390/su14148391
Ng, a. W., leung, t. C. H., yu, t.-w., cho, c. H., & wut, t. M. (2023). Disparities in esg reporting by emerging chinese enterprises: evidence from a global financial center. Sustainability accounting, management and policy journal, 14(2), 343–368. Https://doi.org/10.1108/sampj-08-2021-0323
Nikonorov, s., papenov, k., & talavrinov, v. (2022). Business transition to esg-strategies: innovative approaches in russian and international experience. Strategizing: theory and practice, 2022(1), 49–56. Https://doi.org/10.21603/2782-2435-2022-2-1-49-56
Oh, j. H., & ryu, s. (2023). A study on the perceptions and attitudes of esg management at public cultural and art institutions. The journal of cultural policy, 37(1), 5–26. Https://doi.org/10.16937/jcp.2023.37.1.5
Peter, babkin, a. V., shkarupeta, e. V., peter the great st. Petersburg polytechnic university, polshchikov, t. I., & voronezh state technical university. (2023). The concept of effective sustainable esg development of industrial ecosystems in the closed-loop economy. Economic revival of russia, 1 (75), 124–139. Https://doi.org/10.37930/1990-9780-2023-1-75-124-139
Pinheiro, a. B., panza, g. B., berhorst, n. L., toaldo, a. M. M., & segatto, a. P. (2024). Exploring the relationship among esg, innovation, and economic and financial performance: evidence from the energy sector. International journal of energy sector management, 18(3), 500–516. Https://doi.org/10.1108/ijesm-02-2023-0008
Radu, o.-m., dragomir, v. D., & ionescu-feleagă, l. (2023). The link between corporate esg performance and the un sustainable development goals. Proceedings of the international conference on business excellence, 17(1), 776–790. Https://doi.org/10.2478/picbe-2023-0072
Razali, n. H., jaafar, n., & ahmad, i. (2021). The disclosure of corporate social responsibility (csr), based on the maqasid al-shariah in malaysia and mena region. Advanced international journal of banking, accounting and finance, 3(7), 114–126. Https://doi.org/10.35631/aijbaf.370010
Regulation of esg-ecosystem: context and content evolution: energy sector study. (2023). Dalam n. N. Pokrovskaia, v. A. Mordovets, & n. Yu. Kuchieva, springer proceedings in business and economics (hlm. 159–179). Springer nature switzerland. Https://doi.org/10.1007/978-3-031-30498-9_15
Roque, b. A. C., cavalcanti, m. H. C., brasileiro, p. P. F., gama, p. H. R. P., dos santos, v. A., converti, a., benachour, m., & sarubbo, l. A. (2025). Hydrogen-powered future: catalyzing energy transition, industry decarbonization and sustainable economic development, a review. Gondwana research.
Rushkovskyi, m. (2022). Esg concept as the newest determinant of corporate risk management strategies of multinational enterprises. International journal of management and economics invention, 08(08). Https://doi.org/10.47191/ijmei/v8i8.01
Russell, d. M., convertino, g., kittur, a., pirolli, p., & watkins, e. A. (2018). Sensemaking in a senseless world: 2018 workshop abstract. Extended abstracts of the 2018 chi conference on human factors in computing systems, 1–7. Https://doi.org/10.1145/3170427.3170636
Sahin, ö., bax, k., paterlini, s., & czado, c. (2023). The pitfalls of (non-definitive) environmental, social, and governance scoring methodology. Global finance journal, 56, 100780. Https://doi.org/10.1016/j.gfj.2022.100780
Sanguanwongs, c., & kritjaroen, t. (2023). The influence of transformational leadership on organization performance. International journal of professional business review, 8(6), e02379. Https://doi.org/10.26668/businessreview/2023.v8i6.2379
Santos jhunior, r. D. O., dos santos costa, l., uchoa, m. T., & de melo gomes, v. P. (2025). State influence on esg performance in emerging markets: a study of institutional roles. Business strategy & development, 8(1). Https://doi.org/10.1002/bsd2.70078
Sibarani, s. (2023a). Esg (environmental, social, and governance) implementation to strengthen business sustainability pt. Migas–north field. European journal of business and management research, 8(1), 147–150. Https://doi.org/10.24018/ejbmr.2023.8.1.1798
Slahanti, m., & setyowati, a. (2022). Kepemimpinan transformasional dalam budaya organisasi. Jurnal manajemen dayasaing, 23(2), 108–119. Https://doi.org/10.23917/dayasaing.v23i2.16119
Som, a. (2003). Building sustainable organisations through restructuring: the role of organisational character in france and india. International journal of human resources development and management, 3(1), 2. Https://doi.org/10.1504/ijhrdm.2003.001041
Sun, y., rahman, m. M., xinyan, x., siddik, a. B., & islam, m. E. (2024). Unlocking environmental, social, and governance (esg) performance through energy efficiency and green tax: sem-ann approach. Energy strategy reviews, 53, 101408. Https://doi.org/10.1016/j.esr.2024.101408
Tarczynska-luniewska, m., flaga-gieruszynska, k., & ankiewicz, m. (2022). Exploring the nexus between fundamental strength and market value in energy companies: evidence from environmental, social, and corporate governance perspective in poland. Frontiers in energy research, 10. Https://doi.org/10.3389/fenrg.2022.910921
Tshelane, m. (2022). Dismantling the silo-thinking towards improved curriculum practice in a rural school. Inted proceedings, 1, 10589–10594. Https://doi.org/10.21125/inted.2022.2644
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Published
2025-07-10
How to Cite
Zaini, M., Aziz, A. A., & Wirawati, A. (2025). DINAMIKA INTERNAL DAN PERSEPSI EKSEKUTIF TERHADAP ESG : PENDEKATAN KUALITATIF DI SEKTOR ENERGI BERKELANJUTAN. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 9(2), 1223-1250. https://doi.org/10.31955/mea.v9i2.5752
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