PERAN SUSTAINABILITY PADA GREEN BONDS, SERTA DAMPAKNYA TERHADAP KINERJA PERUSAHAAN
Keywords:
Sustainability, Profit, Planet, People, , Green BondsAbstract
Sustainability issues and practices have become an important and exciting trend worldwide. When running a business, companies are required not only to take into account economic factors but also to pay attention to sustainability practices. (Elkington, 2013) introduced sustainability through the 3P concept: profit, people, and planet. In the financial sector, one way to support sustainability is through funding through green bonds, namely green bonds. This research aims to analyze company sustainability practices in terms of the 3 Ps and their impact on the decision to issue green bonds and company value. The study was conducted on companies in ASIA with subjects of 78 companies from 10 countries. The results of the research show that people influence green bond decisions and company performance. In contrast, profit and planet do not significantly affect green bonds or company value.
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