October 3, 2025Open Access

Implementation of Environmental, Social and Governance (ESG) Reporting in Public Company Financial Accounting Practices

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The study finds that ESG reporting is often separate from financial reports in public companies.
Most public companies in Indonesia struggle with integrating ESG into their financial reporting.
The main drivers for ESG implementation include OJK regulations and management awareness.
Key obstacles to ESG implementation are the lack of standards and limited resources.

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Implication

Qualitative analysis reveals barriers and driving factors for ESG implementation in public companies, highlighting a need for integrated reporting standards.

Cite This Study

Deny Purwo Sambodo (2025) studied this question.

synapsesocial.com/papers/68e040e5a99c246f578b2e5c https://doi.org/10.62872/2tfenh94

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Implication

Qualitative analysis reveals barriers and driving factors for ESG implementation in public companies, highlighting a need for integrated reporting standards.

Implementation of Environmental, Social and Governance (ESG) Reporting in Public Company Financial Accounting Practices

Key Points

Discussion

Implication

Cite This Study

Implementation of Environmental, Social and Governance (ESG) Reporting in Public Company Financial Accounting Practices

Key Points

Discussion

Implication

Cite This Study

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