MAKNA PENERAPAN ESG DALAM PRAKTIK BISNIS INDUSTRI KECIL: STUDI FENOMENOLOGI PADA UKM BATIK WISTARA

Prameswari, Santi (2025) MAKNA PENERAPAN ESG DALAM PRAKTIK BISNIS INDUSTRI KECIL: STUDI FENOMENOLOGI PADA UKM BATIK WISTARA. Masters thesis, UPN Veteran Jawa Timur.

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Abstract

Globalization has created new challenges for environmentally conscious development. One approach that is currently attracting global attention is the application of Environmental, Social, and Governance (ESG) principles in the business world. Although ESG has been widely adopted by large companies, MSMEs still face obstacles in its implementation, both in terms of resources and understanding. This study aims to determine the application of ESG principles in the Batik Wistara SME in Surabaya, particularly in a social context through the empowerment of employees with disabilities, and to analyze the challenges and opportunities faced in this practice. This study uses a qualitative approach with phenomenological methods to explore the experiences and deeper meanings of ESG among SMEs. The results show that Batik Wistara has implemented several ESG aspects, such as the use of renewable energy in its production process (Environment), the creation of an inclusive work environment for people with disabilities (Social), and the management of business governance based on partnerships and ethical values (Governance).

Item Type:	Thesis (Masters)
Contributors:	Contribution Contributors NIDN/NIDK Email Thesis advisor Yuhertiana, Indrawati NIDN0717106602 yuhertiana@upnjatim.ac.id Thesis advisor Sulistyowati, Erna NIDN0004026708 ernas.ak@upnjatim.ac.id
Subjects:	H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
Divisions:	Faculty of Economic and Business > Magister Accounting
Depositing User:	Unnamed user with email 23062020008@student.upnjatim.ac.id
Date Deposited:	08 Dec 2025 08:10
Last Modified:	08 Dec 2025 08:21
URI:	https://repository.upnjatim.ac.id/id/eprint/48191

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