Investing according to environmental, social, and governance (ESG) criteria is gaining momentum. Most environmental performance indices focus only on the tonnage of carbon dioxide (CO₂) emissions. This paper proposes an index covering eight pollutants expressed in monetary damage. Inclusion of...

Purpose: Corporate social responsibility (CSR) when integrated with the business model resulted in the holistic development of the organisation and the community. Many firms have found that CSR initiatives have a positive influence on performance. However, results indicating the contrary have...

Indonesia's government policy recommends that medium and large companies carry out corporate social responsibility programs. These programs provide sustainability for the company because they can involve community social relations, economic growth, and increasing environmental awareness. This...