Environmental, Social, and Governance: A Review of Frameworks, Metrics, and Reporting for Sustainable Development

Ahmad Faizal Mohd Yusof, Hasti Widyasamratri — Fri, 31 Oct 2025 00:00:00 +0000

Environmental, social, and governance (ESG) aspects have become a key framework for assessing corporate performance, extending beyond traditional financial metrics, emphasizing sustainability, ethical conduct, and long-term resilience. This overview article synthesizes the fundamental elements of ESG and discusses its three pillars: environmental, social, and Corporate Governance. This article also examines the complex landscape of ESG metrics and rating systems, highlighting how differences in vendor criteria and methodologies including metric selection, weighting schemes, data sources, and disclosure verification, lead to significant differences in ESG scores across rating agencies such as MSCI, Sustainalytics, and Refinitiv. Differences in the processing of qualitative and quantitative data, sectoral adjustments, and reliance on self-declarations contribute to inconsistent results and limited comparability. Furthermore, the paper reviews leading global and regional ESG reporting frameworks, including the Global Reporting Initiative (GRI), the Task Force on Climate-related Financial Disclosures (TCFD), the Bursa Malaysia Sustainability Reporting Guidelines, and the Sustainability Accounting Standards Board (SASB), discussing their scope, applicability, and regional implementation. Despite its growing popularity, ESG assessments still face significant limitations, such as inconsistent data quality, a lack of standardization in reporting systems, and potential reporting errors, which undermine the credibility and comparability of ESG assessments. The analysis highlights that effective ESG implementation is crucial for risk management, investor confidence, regulatory compliance, and sustainable value creation, particularly in resource-intensive industries such as construction, manufacturing, and energy.

Strengthening Urban Health Resilience through the Implementation of the Indonesian Emergency Medical Team (TCK-EMT Indonesia)

Fri, 24 Oct 2025 00:00:00 +0000

Urban health resilience was increasingly recognized as a critical pillar of sustainable development, particularly in densely populated and disaster-prone cities. As part of the broader framework of urban resilience engineering, strengthening health systems was essential to prevent service disruptions and ensure continuity during crises. Emergency Medical Teams (EMTs) played a central role in this process by providing rapid, standardized, and sustainable responses. However, the Indonesian Emergency Medical Team (TCK-EMT Indonesia) had not yet achieved WHO verification, indicating persistent challenges in governance, operational readiness, and integration with urban health systems. This study applied the Edwards III policy implementation framework, which covered communication, resources, disposition, and bureaucratic structure, through a narrative literature review of national regulations, WHO standards, and After Action Reports from missions in Türkiye (2023) and Myanmar (2025). Findings revealed that although TCK-EMT Indonesia personnel demonstrated strong motivation and adaptive capacity, weaknesses persisted in communication delays, limited logistical self-sufficiency, and fragmented bureaucratic structures. These gaps undermined the ability of urban health systems to sustain essential services during disasters. Comparative insights from Türkiye and Myanmar highlighted how external facilitation, linguistic and cultural barriers, and governance fragilities critically influenced resilience outcomes in urban crisis contexts. The study concluded that strengthening TCK-EMT Indonesia was not only a step toward WHO verification but also a strategic measure for developing adaptive, integrated, and sustainable urban health systems. From the perspective of urban resilience engineering, enhancing EMT capacity constituted a pivotal effort to safeguard disaster-prone cities against increasingly complex health crises.

Civil and Sustainable Urban Engineering

Environmental, Social, and Governance: A Review of Frameworks, Metrics, and Reporting for Sustainable Development

Strengthening Urban Health Resilience through the Implementation of the Indonesian Emergency Medical Team (TCK-EMT Indonesia)