Esg Awareness, Islamic Values, And Business Sustainability In Binjai Traditional Tofu Manufacturing SMEs
Keywords:
ESG awareness, Islamic values, SMEs sustainabilityAbstract
The integration of Environmental, Social, and Governance (ESG) principles in Small and Medium Enterprises (SMEs) remains underexplored, particularly in emerging markets where traditional businesses face unique challenges in adopting sustainability practices. This study aims to analyze the research landscape of ESG implementation and identify strategic positioning for investigating ESG awareness integration with Islamic values in traditional SME contexts, specifically Kampung Tahu Binjai, Indonesia. Employing bibliometric analysis using VOSviewer software, this research examined scholarly publications from the Scopus database to map network visualization, overlay visualization, and density visualization of ESG-related research. The findings reveal that traditional topics such as governance disclosure and firm value have reached saturation, while emerging themes including strategic implementation, sustainable development framework, and stakeholder integration represent growing research frontiers. Significantly, a research gap exists at the intersection of business sustainability, social responsibility, and local cultural values, presenting opportunities for contextualized ESG studies. This study concludes that integrating ESG awareness with Maqasid al-Shariah principles in traditional SMEs offers an original contribution to developing inclusive and culturally-rooted sustainability models for emerging economies.
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Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
