Qualitative Comparative Analysis of the SDGs Program to Alleviate Climate Change: Case Study on PT. Pupuk Indonesia

Authors

  • Riana Amanda IAIN Palangka Raya
  • Fitri Nurcahyati IAIN Palangka Raya
  • Siti Zaira IAIN Palangka Raya
  • Hilmi Satria Himawan IAIN Palangka Raya
  • Arif Mubarok IAIN Palangka Raya

Keywords:

SDGs, Pupuk Indonesia, Climate Changes, Qualitative Comparative Analysis

Abstract

Climate change drives the importance of implementing the SDGs in Indonesia. This research analyzes the implementation of the SDGs in six subsidiaries of PT Pupuk Indonesia and its implications for sustainability strategies. A qualitative approach using Qualitative Comparative Analysis (QCA) was employed to analyze secondary data from sustainability reports and annual reports. The results show that all subsidiaries have adopted environmental initiatives such as carbon emission reduction and energy efficiency, but variations are observed in governance aspects. Pupuk Kaltim stands out with a holistic ESG commitment, including reforestation, water management, community empowerment, and international-standard governance. The implementation of ESG enhances competitiveness, corporate image, and contribution to the SDGs. Subsidiaries of PT Pupuk Indonesia can serve as role models for other companies. The research recommends enhancing governance capacity, synergy among subsidiaries, and resource allocation for sustainable innovation. These findings underscore the critical role of the SDGs in climate change mitigation and achieving sustainable development in Indonesia's strategic sectors.

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Published

2025-02-28

How to Cite

Amanda, R., Nurcahyati , F. ., Zaira , S. ., Himawan, H. S. ., & Mubarok, A. . (2025). Qualitative Comparative Analysis of the SDGs Program to Alleviate Climate Change: Case Study on PT. Pupuk Indonesia. Sustainability Accounting Journal, 2(1), 57–65. Retrieved from https://e-journal.upr.ac.id/index.php/SAJ/article/view/19559
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