ENVIRONMENTAL STRATEGIES, ENVIRONMENTAL PERFORMANCE AND BOARD SUSTAINABILITY COMMITTEES : ARE FINANCIAL AND NON FINANCIAL COMPANIES DIFFERENT?

Salwa, Raisatul Husna (2026) ENVIRONMENTAL STRATEGIES, ENVIRONMENTAL PERFORMANCE AND BOARD SUSTAINABILITY COMMITTEES : ARE FINANCIAL AND NON FINANCIAL COMPANIES DIFFERENT? S1 thesis, Universitas Andalas.

[img] Text (Cover dan Abstract)
01 Salwa_Cover dan abstrak.pdf - Published Version

Download (437kB)
[img] Text (BAB I)
02 Salwa_BAB 1.pdf - Published Version

Download (277kB)
[img] Text (BAB V)
03 Salwa_BAB 5.pdf - Published Version

Download (269kB)
[img] Text (Bibliography)
04 Salwa_Daftar pustaka.pdf - Published Version

Download (342kB)
[img] Text
05 Salwa_Full skripsi.pdf - Published Version
Restricted to Repository staff only

Download (1MB)

Abstract

This study aims to examine the effect of environmental strategies on environmental performance with the Board Sustainability Committee as a mediating variable. Environmental strategies are represented by Green Human Resource Management (GHRM), Green Supply Chain Management (GSCM), and Environmental Production Processes (EPR). This study compares companies in the financial and basic materials sectors listed on the Indonesia Stock Exchange during 2018–2024. Using a quantitative approach and secondary data from annual and sustainability reports, the data are analyzed using Structural Equation Modeling (SEM). The results are expected to show that environmental strategies positively affect environmental performance and that the Board Sustainability Committee strengthens this relationship through better sustainability governance. This study also highlights differences in environmental strategy implementation between financial and non-financial sectors. Keywords : Environmental Strategy; GHRM; GSCM; Environmental Performance; Board Sustainability Committee.

Item Type: Thesis (S1)
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: S1 Akuntansi Akuntansi
Date Deposited: 27 Jul 2026 07:40
Last Modified: 27 Jul 2026 07:40
URI: http://scholar.unand.ac.id/id/eprint/527028

Actions (login required)

View Item View Item