REVIEW JURNAL

EKO JUNIANTO (222201002)

 IDENTITAS
Judul Volume dan Halaman
SUSTAINABILITY PRACTICES AND Vol 13, N. 1
57 - 75 2019
PERFORMANCE IN THE SUGAR AND
ETHANOL INDUSTRY Penulis
PENERAPAN SUSTAINABLE DAN KINERJA PADA Ademir Antonio Ferreira (Brasil)
INDUSTRI GULA DAN ETANOL Joice Chiareto (Brasil)
Keysa Manuela Cunha de Mascena (Brasil)

Nama Jurnal
RGSA
Revista de Gestao Social a Ambiental
(manajemen sosial & Lingkungan)
Reviewer
Eko Junianto
04 Oktober 2021
 TUJUAN
objective Subjeck

THIS WORK HAS AS MAIN GOAL TO IDENTIFY THE Brazilian Sugar and Ethanol Industry,
SUSTAINABILITY PRACTICES OF THE BRAZILIAN SUGAR AND (GRI reports of 18 groups of companies, controllers
of 48 mills)
ETHANOL MILLS INDUSTRY THAT PARTICIPATE IN THE CLEAN
DEVELOPMENT MECHANISM (CDM).
Clean Energy Production,
Clean Development Mechanism
Following Objective The adoption of GRI to disclosure the
To measure the results of the mill’s practices regarding social social and environmental performance.
and environmental dimensions
To identify the practices undertaken by the mills aiming at
environmental preservation and protection
To identify the relationship between sustainability
practices and financial performance of these organizations.
Subjeck

Disclosure Clean Development Mechanism (CDM)

Pentingnya disclosure
Clean Development Mechanism (CDM) merupakan salah satu
mekanisme dibawah Protokol Kyoto yang mengatur upaya
Brazilian Sugar and Ethanol Industry pengurangan emisi
Sugarcane Sugar Etanol Fuel Joint Implementation dan Emissions Trading.
CDM project activities for the sustainable development are
evaluated by several criteria (adjusmentnya)
Brazilian Sugar and Ethanol Industry and the
Clean Energy Production Global Reporting Initiative (GRI)

1ha =75 tons sugarcane = (8.5 tons of sugar /
5,400 l ethanol) + (19.5 tons of bagasse) + (50% of
humidity)
1 ton of cane = 13.4 tons of CO2 + absorbs 0.9
tons O2
1 ton of cane = removes 109 tons of CO2 and
returns 70 tons of oxygen
GRI develops disclosure standards of social and environmental
performance and its mission is to empower decision makers
everywhere, through our sustainability standards and multi-
stakeholder network, to take steps towards a more sustainable
and global economy
data
(GRI reports of 18 groups of companies, controllers of 48 mills)
To measure the results of the mill’s practices regarding
social and environmental dimensions

Ave = 11
indikaror
Dev= 5.01
To identify the practices undertaken by the mills aiming at
environmental preservation and protection

EN 25 air (keberlangsungan) Ave 6,78

EN 26 Amdal Dev 3,19
To identify the relationship between
sustainability practices and financial
performance of these organizations.

ANOVA

Sig <0,05
Ho ditolak
(terdapat perbedaan)
Kesimpulan
THE MOST REPORTED INDICATORS BY THE MILLS REFER TO THE ORGANIZATIONS’
INITIATIVES AND STRATEGIES FOR ENVIRONMENT PROTECTION AND PRESERVATION. ON THE
SOCIAL DIMENSION, THE MOST REPORTED INDICATORS REFER TO PROGRAMS RELATED TO
HUMAN RESOURCES MANAGEMENT.

THE MOST COMMONLY PERFORMED PRACTICES ARE RELATED TO THE REDUCTION OF CANE
BURNING AND CO2 EMISSIONS; PRESERVATION OR RESTORATION OF THE PERMANENT
PRESERVATION AREAS (PPAS) AND PRIVATE RESERVE OF THE NATURAL HERITAGE (PRNH) OR
SEEDLINGS CULTIVATION; AND ELECTRICITY GENERATION

THE CLUSTERS WHERE COMPANIES PRESENTED A HIGHER SOCIAL AND ENVIRONMENTAL

PERFORMANCE, IN OTHER WORDS, THAT REPORTED MORE INDICATORS IN THESE
DIMENSIONS, IT WAS ALSO OBSERVED A HIGHER VOLUME OF NET SALES REVENUE.
KELEBIHAN
Penulis berhasil merangkum begitu banyak
jenis data, dan berhasil menarik kesimpulan
Membuktikan bahwa Brasil sebagai produsen
gula tebu terbesar didunia, telah ambil peran
pada sustainable industri.
Membuktikan bahwa semakin baik
keterbukaan informasi perusahaan tentang
GRI, berbanding lurus dengan finansial.
Mendorong industri untuk segera membuka
data GRI
Kekuranga
n
Uji kecukupan data tidak ada
Data yang beragam,
Anova yg digunakan terbatas
Belum ada penjelasan sustainable berimbas
langsung pada performa keuangan (Sebatas
menyatakan ada korelasi)
Dilanjutkan sejauhmana perbedaan tersebut.
Data yang beragam,
Kenapa bukan uji manova
Tidak Data Financial diambil dr mana?