GREEN PERFORMANCE INDEX : PENGEMBANGAN INDIKATOR KINERJA BERKELANJUTAN UNTUK PERUSAHAAN PERKEBUNAN
STUDI PADA PT. TSB
Abstract
Perusahaan perkebunan menghadapi tantangan dalam mengintegrasikan praktik berkelanjutan ke dalam operasi bisnis mereka, sehingga diperlukan alat evaluasi seperti Green Performance Index (GPI) untuk mengukur dan meningkatkan kinerja lingkungan, sosial, dan ekonomi secara komprehensif. Penelitian ini bertujuan merancang dan menguji indikator GPI yang relevan melalui pendekatan mixed-method, menggabungkan tinjauan literatur, wawancara dengan pemangku kepentingan, serta pembobotan indikator menggunakan Analytic Hierarchy Process (AHP) dan validasi melalui studi kasus di perkebunan Indonesia. Hasilnya, GPI mencakup tiga dimensi utama: (1) Lingkungan (pengelolaan limbah, emisi karbon, konservasi biodiversitas), (2) Sosial (kesejahteraan pekerja, hubungan masyarakat), dan (3) Ekonomi (efisiensi sumber daya, profitabilitas berkelanjutan). Uji coba membuktikan GPI mampu memberikan penilaian holistik dan mendorong perbaikan kebijakan perusahaan. Dengan demikian, GPI dapat menjadi alat strategis bagi perusahaan perkebunan untuk memantau kinerja berkelanjutan, memenuhi tuntutan regulasi, dan merespons permintaan pasar akan produk ramah lingkungan. Penelitian ini berkontribusi pada pengembangan kerangka kerja keberlanjutan di sektor perkebunan melalui indikator yang adaptif dan terukur, sekaligus memperkuat integrasi praktik hijau dalam operasi bisnis.
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Brandi, C., Cabani, T., Hosang, C., Schirmbeck, S., Westermann, L., & Wiese, H. (2020). Sustainability standards for palm oil: Challenges for smallholder certification under the RSPO. World Development, 126, 104735. https://doi.org/10.1016/j.worlddev.2019.104735
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Chen, L., Wei, F., & Deng, P. (2023). The impact of Green Performance Index on operational efficiency: A longitudinal study. Business Strategy and the Environment, 32(1), 45–60. https://doi.org/10.1002/bse.3245
Colchester, M., Chao, S., & Jiwan, N. (2021). Conflict or consent? The oil palm sector at a crossroads. Forest Peoples Programme. https://www.forestpeoples.org
Elkington, J. (2018). 25 years ago I coined the phrase “triple bottom line.” Here’s why it’s time to rethink it. Harvard Business Review. https://hbr.org/2018/06/25-years-ago-i-coined-the-phrase-triple-bottom-line-heres-why-im-giving-up-on-it
FAO. (2023). Agricultural productivity and sustainability indicators. Food and Agriculture Organization of the United Nations. https://www.fao.org/statistics/en/
Fauzi, A., Anna, Z., & Dharmawan, A. H. (2020). Sustainability assessment of Indonesian palm oil: Toward a more holistic approach. Journal of Cleaner Production, *276*, 123188. https://doi.org/10.1016/j.jclepro.2020.123188
Fatemi, A., Glaum, M., & Kaiser, S. (2018). ESG performance and firm value: The moderating role of disclosure. Journal of Business Ethics, 152(1), 1–17. https://doi.org/10.1007/s10551-016-3299-z
Garcia, A. S., Orsato, R. J., & Testa, F. (2021). Institutional pressures and sustainability assessment in supply chains: A meta-analysis. Corporate Social Responsibility and Environmental Management, 28(3), 1143–1157. https://doi.org/10.1002/csr.2113
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Hristov, I., & Chirico, A. (2019). The role of sustainability key performance indicators in corporate decision-making. Journal of Cleaner Production, 229, 135–147. https://doi.org/10.1016/j.jclepro.2019.05.019
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International Union for Conservation of Nature (IUCN). (2021). Biodiversity and oil palm: Finding a balance. IUCN Report. https://www.iucn.org
Jatmiko, W., Purnomo, H., & Dermawan, A. (2019). Governing sustainable palm oil in Indonesia: An evaluation of the Indonesian Sustainable Palm Oil (ISPO) standard. Forest Policy and Economics, *109*, 102024. https://doi.org/10.1016/j.forpol.2019.102024
Jamil, N., Baharuddin, I. N., & Salleh, M. A. M. (2021). Zero-waste strategies in palm oil milling: A review of resource recovery and pollution reduction. Journal of Cleaner Production, 294, 126250. https://doi.org/10.1016/j.jclepro.2021.126250
Khan, M., Serafeim, G., & Yoon, A. (2022). Corporate sustainability: First evidence on materiality. Sustainability Accounting, Management and Policy Journal, 13(1), 1–26. https://doi.org/10.1108/SAMPJ-01-2021-0011
Li, X., & Wang, S. (2021). Integrating ESG factors into green performance measurement: A conceptual framework. Sustainability, 13(5), 2567. https://doi.org/10.3390/su13052567
Lyon, T. P., & Montgomery, A. W. (2021). The means and end of greenwash. Journal of Environmental Economics and Management, *108*, 102454. https://doi.org/10.1016/j.jeem.2021.102454
McCarthy, J. F. (2020). Certifying sustainable palm oil in Indonesia: Global standards and local realities. Journal of Rural Studies, *73*, 173–185. https://doi.org/10.1016/j.jrurstud.2019.10.032
Nabil, A., & Ekowati, D. (2025). DAMPAK IMPLEMENTASI SUSTAINABLE HUMAN RESOURCE MANAGEMENT PRACTICES TERHADAP INTENTION TO STAY. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 9(1), 282-301. https://doi.org/10.31955/mea.v9i1.4894
OHSAS. (2019). Occupational health and safety assessment series: Plantation sector implementation. BSI Standards. https://www.bsigroup.com
Organisation for Economic Co-operation and Development (OECD). (2022). Green growth indicators for agriculture: A framework for analysis. OECD Publishing. https://doi.org/10.1787/22260935
Purnomo, H., Okarda, B., Dermawan, A., Ilham, Q. P., Pacheco, P., Nurfatriani, F., & Suhendang, E. (2020). Reconciling oil palm economic development and environmental conservation in Indonesia: A value chain dynamic approach. Forest Policy and Economics, *111*, 102089. https://doi.org/10.1016/j.forpol.2019.102089
Rist, L., Feintrenie, L., & Levang, P. (2019). The livelihood impacts of oil palm: Smallholders in Indonesia. Agriculture and Human Values, 36(1), 1–16. https://doi.org/10.1007/s10460-019-09946-x
Roundtable on Sustainable Palm Oil (RSPO). (2020). RSPO principles and criteria for sustainable palm oil production. RSPO. https://www.rspo.org
Saaty, T. L. (2020). The analytic hierarchy process: Planning, priority setting, resource allocation. McGraw-Hill.
Setyawan, D., Suprihanto, J., & Dharmawan, A. H. (2021). Land conflict resolution in Indonesian palm oil plantations: A case study of participatory mapping. Land Use Policy, 100, 105117. https://doi.org/10.1016/j.landusepol.2020.105117
Schönherr, N., Findler, F., & Martinuzzi, A. (2020). Sustainability performance indicators in the context of corporate sustainability: A systematic literature review. Business Strategy and the Environment, 29(1), 316–330. https://doi.org/10.1002/bse.2373
Sirait, M., Yuliani, E. L., & Sunderland, T. (2023). Indigenous peoples and oil palm in Indonesia: A rights-based approach to sustainability. Land Use Policy, *124*, 106439. https://doi.org/10.1016/j.landusepol.2022.106439
Suh, S., Tan, R. R., & Tapia, J. F. D. (2020). Carbon footprint reduction in palm oil mills: A systemic approach. Ecological Economics, 176, 106717. https://doi.org/10.1016/j.ecolecon.2020.106717
Suhardjono, A., Nurrochmat, D. R., & Darusman, D. (2020). Sustainability performance measurement in Indonesian palm oil industry: A systematic literature review. Sustainability, *12*(15), 6042. https://doi.org/10.3390/su12156042
Sustainalytics. (2021). ESG risk ratings for agricultural companies. Morningstar Sustainalytics. https://www.sustainalytics.com
Tarigan, R., Sitorus, S. R. P., & Panuju, D. R. (2022). Assessing the sustainability performance of Indonesian palm oil companies: An ESG-based approach. Corporate Social Responsibility and Environmental Management, *29*(3), 572–584. https://doi.org/10.1002/csr.2225
Tseng, M.-L., Chang, C.-H., Lin, C.-W. R., Wu, K.-J., Chen, Q., Xia, L., & Xue, B. (2021). Using big data to support sustainable development: A systematic review. Journal of Cleaner Production, 293, 126041. https://doi.org/10.1016/j.jclepro.2021.126041
United Nations Environment Programme (UNEP). (2023). Sustainability and transparency in agricultural supply chains: Global best practices. UNEP. https://www.unep.org
Wijaya, A., & Glasbergen, P. (2019). Toward a new scenario in agricultural sustainability certification? The response of the Indonesian national government to private certification. Journal of Cleaner Production, *217*, 622–630. https://doi.org/10.1016/j.jclepro.2019.01.280
World Wide Fund for Nature (WWF). (2022). Palm oil scorecard: Measuring the sustainability of Indonesian palm oil producers. WWF Indonesia. https://www.wwf.id
Zhang, Y., Liu, H., & Chen, J. (2022). Green Performance Index and corporate sustainability: Evidence from the manufacturing sector. Journal of Cleaner Production, 330, 129801. https://doi.org/10.1016/j.jclepro.2021.129801
Published
2025-08-15
How to Cite
Wasik, Z. (2025). GREEN PERFORMANCE INDEX : PENGEMBANGAN INDIKATOR KINERJA BERKELANJUTAN UNTUK PERUSAHAAN PERKEBUNAN. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 9(2), 2900-2918. https://doi.org/10.31955/mea.v9i2.5994
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