What type of study is this?

This is a PLS-SEM study (also classified as: Observational).

September 5, 2025International Journal of Financial Accounting and ManagementOpen Access

What drives Indonesian companies to engage in ESG: The non-financial corporate context

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Authors

FDFanji Indra Julian DiniPadjadjaran University MDMuhammad DahlanIndonesian Pediatric Society DHDede Abdul HasyirPadjadjaran University

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Implication

Quantitative analysis shows how managerial myopia and financial distress affect ESG performance in non-financial firms, indicating significant implications.

Key Points

Financial distress shows a weak positive influence on ESG performance via earnings management but is statistically insignificant.
Managerial myopia negatively impacts ESG performance, emphasizing short-term gains over sustainable practices.
Data from non-financial companies listed on IDX was utilized between 2013 and 2022, using a PLS-SEM methodology.
The findings highlight the challenges in integrating ESG practices under financial constraints and managerial shortsightedness.

Cite This Study

Dini et al. (2025) studied this question.

synapsesocial.com/papers/68bb4def6d6d5674bcd01e5f https://doi.org/10.35912/ijfam.v7i2.2676

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Implication

Quantitative analysis shows how managerial myopia and financial distress affect ESG performance in non-financial firms, indicating significant implications.

What drives Indonesian companies to engage in ESG: The non-financial corporate context

Discussion

Member takes

Implication

Key Points

Cite This Study

What drives Indonesian companies to engage in ESG: The non-financial corporate context

Discussion

Member takes

Implication

Key Points

Cite This Study

Also Consider

Also Consider