To depict detailed sustainability efforts that have been implemented in campus environments, research was conducted at the Universitas Diponegoro (UNDIP), a leading green campus in Indonesia. The aim of the current study was to explore how sustainable development has been conducted by UNDIP and to identify factors that may indicate the existence of sustainability activity in higher-education institutions (HEIs). Factors affecting sustainability implementation in HEIs were derived using bibliometric analysis. Information on the implemented strategies to maintain the sustainability of HEIs was obtained via a closed questionnaire to 40 relevant experts, and analyzed using strengths, weaknesses, opportunities, and threats (SWOT) analysis, and quantitative strategic-planning matrix (QSPM) analysis. Institutional commitment to sustainability and guidance to implement sustainability in HEIs were found to have the highest scores with regard to internal and external factors. The respondents selected more aggressive strategies for the enhancement of sustainability implementation at UNDIP. Fostering external collaboration should be a priority for UNDIP since this can provide mutual benefits and significant improvement towards achieving Sustainable Development Goals (SDGs). The current study provides a robust self-assessment method for selecting appropriate strategies to maintain HEI sustainability.

Entrepreneurship and Sustainability Issues is a peer-reviewed journal which publishes original research papers and case studies

A sustainability report is a means of conveying information related to the sustainable development goals that have been agreed by the nations of the world for the safety of humans and the environment. The existence of sustainability report is influenced by several factor such as profitability, leverage, firm size, industry type, and gender diversity. Therefore, this study is performed to examine empirically the effect of profitability, leverage, firm size, industry type, and gender diversity on sustainability reports. The population in this study comprises all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020. The sample was taken using the purposive sampling method, and 112 samples were obtained. The data analysis technique was multiple regression analysis performed using the SPSS. The result indicates that the variables of leverage, industry type, and gender diversity have a significant effect on sustainability reports, while profitability and firm size do not have a significant effect.

Climate change presents a critical challenge to achieving the 2030 Sustainable Development Goals (SDGs), particularly SDG 13 on Climate Action. This study examined the effect of corporate governance on carbon emission disclosure and carbon performance among 150 non-financial firms listed on the Indonesia Stock Exchange (IDX) from 2016 to 2022. Drawing on stakeholder, legitimacy, agency, and resource dependence theories, the study utilized panel data comprising 468 firm-year observations and employed ordinary least squares (OLS) regression to assess both direct and moderating effects. The findings indicate that governance attributes covering board size, board gender diversity, foreign ownership, and the presence of a CSR committee had a positive effect on carbon emission disclosure and carbon performance. Moreover, these governance factors enhanced the correlation between disclosure and performance, suggesting that robust governance could strengthen the environmental impact of transparency. However, board independence exhibited a negative or statistically insignificant effect, highlighting a potential disconnect between governance expectations and environmental oversight in emerging markets. Despite increasing awareness, the levels of carbon disclosure and performance in Indonesia remained low, averaging only 27.8% and 6.6%, respectively. This study provides policy recommendations to strengthen ESG regulations, encourages firms to institutionalize sustainability practices, and calls for cross-country comparative research to improve generalizability.

Corporate failure suggests that weak corporate governance leads to frail institutions and exposes them to severe crises. Asian countries have faced financial crises in three different periods, most recently due to the COVID-19 pandemic. A crisis will trigger structural changes in corporate governance to enable firms to either respond to, or prevent, the reoccurrence of potentially similar events. The characteristic of corporate governance practice in Asian countries are also unique due to some institutional and informal factors. These will alter direction and future trend of research in corporate governance in Asian region. The objective of this study is to utilize a bibliometric analysis which focuses on research trends and themes, and citations (with additional inclusive visualization) and perform in-depth content analysis to trace the evolution and identify knowledge of corporate governance in Asian countries from 2001 to 2021. Following bibliometric analysis, a sample of 656 articles on corporate governance in Asian countries has been extracted and analyzed from the Scopus database. The results indicate that there is a growing of interest in corporate governance in Asian countries from 2001 to 2021. Eight major themes have been recognized: corporate governance, corporate social responsibility and financial performance, corporate strategy and performance, agency theory, corporate sustainability, audit and agency problems, firm size, and business ethics. Major findings, shortcomings, and directions for future research are also discussed in this study. In general, most cited articles related to corporate governance theme explain the importance of corporate governance in companies with the focus on preventing financial fraud, impact on earnings management, and cost of equity capital in the market and reporting methods.