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Abstract

Keberlanjutan perusahaan (corporate sustainability) tidak lagi hanya diukur dari kinerja finansial, tetapi juga dari sejauh mana perusahaan mampu menyeimbangkan dimensi lingkungan, sosial, dan tata kelola atau Environmental, Social, and Governance (ESG). Penelitian ini bertujuan untuk menganalisis pengaruh tata kelola perusahaan (corporate governance), tekanan pemangku kepentingan (stakeholder pressure), dan budaya organisasi (organizational culture) terhadap kinerja ESG pada perusahaan manufaktur di Kota Makassar. Pendekatan kuantitatif digunakan dengan survei terhadap manajer senior yang memahami kebijakan dan praktik keberlanjutan di perusahaan mereka. Hasil penelitian menunjukkan bahwa ketiga faktor tersebut berperan penting dalam meningkatkan kinerja ESG. Budaya organisasi menjadi faktor paling dominan karena nilai-nilai etika, inovasi, dan keterlibatan karyawan membentuk dasar perilaku berkelanjutan. Tata kelola perusahaan berkontribusi melalui mekanisme pengawasan, transparansi, dan akuntabilitas yang mendorong penerapan kebijakan ESG secara konsisten. Sementara itu, tekanan pemangku kepentingan dari investor, pelanggan, dan regulator memperkuat komitmen perusahaan untuk bertanggung jawab secara sosial dan lingkungan. Temuan ini menegaskan bahwa sinergi antara faktor internal dan eksternal menjadi kunci bagi keberhasilan implementasi ESG di sektor manufaktur Indonesia.

Keywords

ESG tata kelola perusahaan pemangku kepentingan budaya organisasi keberlanjutan perusahaan

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How to Cite
Hasanuddin, F. H., & Dharsana, M. T. (2025). Tekanan Pemangku Kepentingan, Tata Kelola Perusahaan, dan Budaya Organisasi terhadap Kinerja ESG Perusahaan. Paradoks : Jurnal Ilmu Ekonomi, 8(2), 1587–1596. https://doi.org/10.57178/paradoks.v8i2.1968
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