Based on the BSC’s perspective, the company’s financial aspect is more likely to be oriented to high financial performance to fulfill the shareholders’ interests and ensure corporate profitability. Since the success of the financial performance covers the overall strategies, the objectives and their implementations can contribute to the aspects of corporate responsibility in the field of economics. The highest performance is scored in the financial-economy integration. This result is based on the company’s awareness to disclose the sustainable performance of the company simply because it is expected to positively impact financial performance and profitability (Beurden and Gossling 2008). Financial-social performance describes how implementing sustainability as a social investment contributes to improving the company’s financial performance, especially in the long term, which can significantly contribute to the company’s sustainability performance.

In integrating the measurement, there is more emphasis on the company’s awareness of developing corporate social investment (CSI) in the community. This performance improvement is reported due to its impact on the business and community. Other potential benefits are the improvements in corporate image, the morale of the employees, and social and economic environments, which in the end, is deemed an excellent corporate citizen. If the board of management can contemplate the CSI as part of the strategic domain, more sustainable developments can be achieved, which will also contribute to the development of fundamental social and economic growth (Friedman and Miles 2001; Brammer and Pavelin 2006a). Finance-environmental integration illustrates the company’s financial allocations to boost environmental performance. The high growth rates positively impact environmental costs (Al-Tuwairij et al. 2001). So, the higher the environmental sustainability budget is, the higher it can improve environmental efficiency and the more significant the impact on market reaction (Konar and Cohen 2001). The improvement of environmental performance proved that Indonesian companies are increasingly able to view the importance of environmental performance in supporting sustainability.

The integration of financial well-being is prioritized so that the corporation, as a business entity, has a moral obligation to escalate the well-being and social capital of the stakeholder. A company needs to budget for its social quality improvements (Bhattacharya and Sen 2004), for example, to provide worship and sports facilities, a safe working environment, and to promote quality within the community.


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