APPLICATION OF THE ANALYTIC HIERARCHY PROCESS (AHP) TO DETERMINE AND PRIORITIZE ESG ACTIVITIES FOR ACHIEVING NET ZERO EMISSIONS (NZE) GOALS
Environmental, Social, and Governance (ESG) performance evaluation plays a pivotal role in assisting companies in navigating the complexities of sustainable operations. This research aims to analyse the most suitable approach to materializing and addressing ESG issues within corporate strategi...
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| Format: | Theses |
| Language: | Indonesia |
| Online Access: | https://digilib.itb.ac.id/gdl/view/84023 |
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| Institution: | Institut Teknologi Bandung |
| Language: | Indonesia |
| Summary: | Environmental, Social, and Governance (ESG) performance evaluation plays a pivotal
role in assisting companies in navigating the complexities of sustainable operations. This
research aims to analyse the most suitable approach to materializing and addressing ESG issues
within corporate strategies. The proposed research methodology combines qualitative and
quantitative analysis, including interviews, thematic analysis, and the Analytic Hierarchy Process
(AHP). The findings reveal that the Integrated Approach is the most effective strategy, with a
weight of 24.1%, comprehensively balancing environmental, social, and governance priorities.
The Stakeholder-Based Approach is also considered important, with a weight of 23.8%,
emphasizing stakeholder engagement and collaboration. Meanwhile, the Compliance-Based
Approach and the Opportunity-Based Approach exhibit lower effectiveness. This research
contributes to a profound understanding of ESG performance evaluation, implementation
strategies, and the role of sustainability in driving long-term business success while positively
contributing to the environment and society. Limitations of the research and directions for future
research are also discussed |
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