The Principle of “Siri’ na Pacce” in Realizing Sustainable Development

Sustainable development requires a holistic approach that takes into account Environmental, Social and Governance (ESG) aspects. Local wisdom such as Siri' Na Pacce from the Bugis-Makassar community has great potential to make a significant contribution to sustainable development. The aim of the research is to evaluate the extent to which the Siri' Na Pacce principles reflect ESG values in sustainable development. This research uses a systematic literature review (SLR) method, namely by utilizing articles or other research findings that are relevant to the topic under study. The research results show that the Siri' Na Pacce principles substantially reflect Environmental, Social and Corporate Governance (ESG) values. The values of integrity and openness in Siri' Na Pacce emphasize the need for honesty, accountability and transparency in behavior and decision making. Meanwhile, the values of justice and togetherness emphasize the importance of equality and collaboration in society, including the ESG concept. The implication is that the integration of Siri' Na Pacce values in development practices can strengthen the ESG dimension, creating a strong moral foundation for sustainable and responsible behavior in various sectors of society.