{"title":"Pelaporan Environment Social Governance (ESG) dari Sudut Pandang Filsafat Jawa Berdimensi \"Hamemayu Hayuning Bawana\"","authors":"Yanuar Nugroho, Nanik Ermawati, Novrys Suhardianto","doi":"10.29080/jai.v9i1.1177","DOIUrl":null,"url":null,"abstract":"Environmental, social and governance issues drive corporate strategy and performance to follow suit in the form of Environment Social Governance (ESG) reporting. ESG for investors is an important strategy that must be considered when making investment decisions because of course they will make the decision to invest in companies that can generate high profits. This Javanese teaching which teaches harmony and harmony between humans, nature and God is known as the philosophy \"Hamemayu Hayuning Bawana\". This study aims to analyze the dimensions of ESG from the perspective of the Javanese philosophical concept \"Hamemayu Hayuning Bawana\". The research method used is a qualitative method. The data analysis technique used was systemic literature review (SLR). The results of this study indicate that there is compatibility between the dimensions of ESG and the Javanese philosophy concept of Hamemayu Hayuning Bawana.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"94 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Akuntansi : Jurnal Akuntansi Integratif","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.29080/jai.v9i1.1177","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
Environmental, social and governance issues drive corporate strategy and performance to follow suit in the form of Environment Social Governance (ESG) reporting. ESG for investors is an important strategy that must be considered when making investment decisions because of course they will make the decision to invest in companies that can generate high profits. This Javanese teaching which teaches harmony and harmony between humans, nature and God is known as the philosophy "Hamemayu Hayuning Bawana". This study aims to analyze the dimensions of ESG from the perspective of the Javanese philosophical concept "Hamemayu Hayuning Bawana". The research method used is a qualitative method. The data analysis technique used was systemic literature review (SLR). The results of this study indicate that there is compatibility between the dimensions of ESG and the Javanese philosophy concept of Hamemayu Hayuning Bawana.