Work

Assessment of green production practices in Indonesian manufacturing: Integrating Global Reporting Initiative standards and Supply Chain Operations Reference best practices

Year: 2026

Type: article

Abstract: Growing global pressure for climate mitigation and environmental accountability has intensified scrutiny over whether corporate sustainability disclosures genuinely reflect operational environmental performance. Although many manufacturing firms publish detailed sustainability reports, the alignment between reported commitments and actual green production practices remains unclear, particularly in emerging economies. This study assessed the alignment between sustainability disclosure and operational implementation in four Indonesian manufacturing companies. A multiple-case study approach was employed using publicly available sustainability reports. Disclosure practices were evaluated using the Global Reporting Initiative (GRI) framework, while operational implementation was assessed through SCOR Digital Standard (SCOR-DS) Best Practices. Both dimensions were measured using a structured 0–3 scoring system and compared through disclosure–substance gap analysis. The results revealed measurable discrepancies between reported sustainability commitments and operational practices. Cleaner production, energy efficiency, and waste reduction exhibited minor under-reporting, indicating that implementation levels exceeded disclosure quality by 3-7%. In contrast, sustainable materials and resource conservation showed an average over-reporting gap of 11%, suggesting that reported commitments were not always supported by equivalent implementation maturity. Operational evidence included municipal waste-to-energy conversion of approximately 160 tons per day and partial coal substitution of 5–6%. By integrating GRI-based disclosure assessment with SCOR-DS operational evaluation, this study provides a practical framework for assessing sustainability governance maturity and identifying improvement priorities in manufacturing organizations.

Source: Cleaner Production Letters

DOI: 10.1016/j.clpl.2026.100162