This research develops an integrated Sustainability Balanced Scorecard (SBSC) model for managing social and environmental aspects in Indonesia’s coal mining sector, focusing on PT Asmin Bara Bronang in Central Kalimantan. Despite adhering to national and international standards, the company faces challenges in gaining recognition from the local Dayak Ngaju community, whose indigenous wisdom, rooted in the Tumbang Anoi Agreement, influences their perceptions. This research aims to develop an integrated model for managing social and environmental aspects within Indonesia's coal mining sector using the Sustainability Balanced Scorecard (SBSC) approach. The research focuses on PT Asmin Bara Bronang, a major mining company in Central Kalimantan that has implemented corporate social and environmental responsibility initiatives based on both national and international standards. However, the effectiveness of these initiatives remains challenged by limited recognition from the local Dayak Ngaju community, who adhere to indigenous wisdom embodied in the Tumbang Anoi Agreement. The proposed SBSC model integrates the four classical BSC perspectives (financial, customer, internal processes, learning and growth) with social and environmental indicators drawn from ISO 26000, SDGs, PROPER, and locally grounded cultural norms. Findings reveal that the model effectively aligns sustainability strategies with community expectations, reduces social conflict, and strengthens operational and financial performance. This research offers valuable contributions to the sustainability practices of extractive industries in Indonesia and supports policy formulation grounded in indigenous values.
Rum et al. (2025) studied this question.