Improvement of Sustainability Strategy toward Environmental Performance Assessment: Case Study of PT ABC

  • Alfi Zulfiandra Kresna Faculty of Economics and Business, University of Indonesia, Indonesia
  • Ancella Anitawati Hermawan Faculty of Economics and Business, University of Indonesia, Indonesia

Abstract

The research aims to analyze the company's sustainability strategy related to environmental aspects by seeing whether environmental aspects have been implemented, starting from setting strategic goals to monitoring and evaluation. This research use a case study research for problem solving with the research’s object PT ABC, a government company related to the logistics sector. Data collection uses document analysis and interviews.  The research was carried out by assessing the company's sustainability strategy using Integrated Port Management (IPM) and compared it with the results of external party assessments. The research results show that the company has implemented environmental aspects in its sustainability strategy from the initial determination to the implementation process, while monitoring and evaluation have not been carried out. The research also found that environmental work programs had not been disclosed. The research recommends that companies develop a roadmap/work plan that can be used as a reference for the company in carrying out planned programs, as material for evaluation and monitoring and to reveal the realization of its work program in its sustainability report.


Keywords: Sustainable Strategy; Environmental Performances; Integrated Port Management

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Published
2025-01-06
How to Cite
KRESNA, Alfi Zulfiandra; HERMAWAN, Ancella Anitawati. Improvement of Sustainability Strategy toward Environmental Performance Assessment: Case Study of PT ABC. E-Jurnal Akuntansi, [S.l.], v. 35, n. 3, jan. 2025. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/122196>. Date accessed: 05 apr. 2025.
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Articles