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Journal of Learning on History and Social SciencesJournal of Learning on History and Social Sciences

This study aims to explore the integration of Environmental, Social, and Governance (ESG) factors into internal control mechanisms, specifically focusing on the development of sustainable controls within organizations. The research adopts a qualitative approach, utilizing library research and qualitative content analysis with a thematic method. The findings indicate that the Sustainable Control Concept Model develops a system derived from traditional internal control, structured around ESG principles. ESG metrics are identified as critical operational control tools, with integration success depending on material selection, measurability (SMART), and alignment with performance management systems, such as the Balanced Scorecard. Additionally, governance reforms, particularly in the roles of the board and audit committees, are necessary for effective green and social accountability. Effective sustainability controls are linked to improved operational performance, enhanced reputation, and long-term value creation. This study contributes a model that bridges the gap between qualitative ESG criteria and quantitative internal control systems, offering new insights into the role of internal audits in ensuring sustainability effectiveness.

The research concludes that Sustainable Control is a crucial strategic transformation of internal controls for organizations aiming for sustainable development.This involves embedding ESG within internal control frameworks, implementing measurable ESG metrics for operational control, and reforming governance bodies to ensure accountability.The successful integration of ESG factors leads to improved operational efficiency, stakeholder trust, and long-term value creation.

Future research should investigate the practical application of Sustainable Control in various sectors, evaluating its long-term impact on organizational performance. Further studies are needed to identify and address the challenges of adopting this framework across diverse organizational contexts. Additionally, research could explore how to effectively integrate ESG metrics into existing performance management systems, such as the Balanced Scorecard, to drive behavioral change and accountability. Finally, investigating the role of digital technologies, like IoT and ESG software platforms, in enhancing the accuracy and efficiency of ESG data collection and monitoring would be beneficial. These investigations will contribute to a more comprehensive understanding of how organizations can effectively implement sustainable control mechanisms and achieve long-term sustainability goals.

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  2. PERAN TATA KELOLA PERUSAHAAN DALAM MEMODERASI PENGARUH IMPLEMANTASI GREEN ACCOUNTING, CORPORATE SOCIAL... doi.org/10.48144/neraca.v21i1.2089PERAN TATA KELOLA PERUSAHAAN DALAM MEMODERASI PENGARUH IMPLEMANTASI GREEN ACCOUNTING CORPORATE SOCIAL doi 10 48144 neraca v21i1 2089
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