Leading for Sustainability: ESG Implementation and Performance in Indonesian Forestry Firms

Maria Klara Dhika Ayu Utaminingtyas ()
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Maria Klara Dhika Ayu Utaminingtyas: Hasanuddin University

A chapter in Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025), 2026, pp 2556-2574 from Springer

Abstract: Abstract Forestry and wood-based firms face intensifying expectations to demonstrate credible environmental, social, and governance (ESG) performance while sustaining competitiveness. Building on the natural-resource-based view, dynamic capabilities, and upper-echelons logic, this study tests a parsimonious leadership-to-practice-to-performance mechanism in South Sulawesi, Indonesia. We model strategic environmental leadership (SEL) as the independent variable, ESG implementation as the mediator, and sustainability performance (SP) as the outcome. Using a cross-sectional survey of 212 firms selected via proportional stratification by subsector and district cluster, we estimate a variance-based structural equation model. The measurement model meets accepted quality criteria. Structurally, SEL strongly predicts ESG (β = 0.62, p

Keywords: Strategic Environmental Leadership; ESG Implementation; Sustainability Performance; Forestry Industry; South Sulawesi; Dynamic Capabilities; PLS-SEM (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6239-709-5_178

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DOI: 10.2991/978-94-6239-709-5_178

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