Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)

10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)

📍Makassar, Indonesia🗓️ 6-8 October 2025

Green Culture and ESG Leadership: Driving Sustainable Finance through Organizational Readiness

Authors
Maruli Ricardo Pardede1, *, Mursalim Nohong1, Bahtiar Herman2
1Hasanuddin University, Makassar, Indonesia
2Universitas Muhammadiyah Sidenreng Rappang, Sidenreng Rappang, Indonesia
*Corresponding author. Email: pardedemar13@gmail.com
Corresponding Author
Maruli Ricardo Pardede
Available Online 20 June 2026.
DOI
10.2991/978-94-6239-709-5_136How to use a DOI?
Keywords
Green Organizational Culture; ESG-Oriented Leadership; Organizational Readiness; Sustainable Financial; Strategy
Abstract

This study investigates the influence of green organizational culture and ESG-based leadership on the implementation of sustainable finance strategies, with organizational readiness as a mediating variable. In the face of increasing global demands for sustainable transformation, especially within the banking sector, internal organizational factors play a crucial role in translating sustainability values into actionable strategies. Using a quantitative explanatory approach and data from 377 employees of Bank Negara Indonesia (BNI) in the Makassar region, this research applies Structural Equation Modeling–Partial Least Squares (SEM-PLS) to examine the direct and indirect effects between variables. The results show that both green culture and ESG leadership significantly influence the implementation of sustainable financial strategies, either directly or indirectly through organizational readiness. Organizational readiness functions as a key internal mechanism that links values and leadership with the actual execution of sustainable strategies. These findings emphasize the importance of fostering a strong internal culture and leadership model aligned with ESG principles to enhance institutional readiness and drive strategic sustainability in the financial sector. The study contributes to the literature on sustainable finance by integrating behavioral and structural perspectives, offering practical insights for banking institutions aiming to support green transition agendas.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
20 June 2026
ISBN
978-94-6239-709-5
ISSN
2352-5428
DOI
10.2991/978-94-6239-709-5_136How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Maruli Ricardo Pardede
AU  - Mursalim Nohong
AU  - Bahtiar Herman
PY  - 2026
DA  - 2026/06/20
TI  - Green Culture and ESG Leadership: Driving Sustainable Finance through Organizational Readiness
BT  - Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
PB  - Atlantis Press
SP  - 1961
EP  - 1972
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-709-5_136
DO  - 10.2991/978-94-6239-709-5_136
ID  - Pardede2026
ER  -