Sustainable Logistics Assessment of an Air Conditioner Manufacturing Company: ESG Approach

Abstract

This study aims to (1) assess the level of importance and performance of sustainability indicators within a logistics system based on the ESG (Environmental, Social, and Governance) framework, and (2) propose development guidelines for a sustainable logistics system in an air-conditioner manufacturing company as a case study. The Importance–Performance Analysis (IPA) technique was employed as a strategic gap analysis tool. This research adopts a quantitative approach, collecting data from employees involved in production and logistics functions. Mean scores of importance and performance were plotted on the IPA matrix to identify priority areas for improvement. The findings reveal that nine sustainability indicators are positioned in Quadrant II (High Importance – Low Performance). These indicators cover the environmental dimension, including energy efficiency, refrigerant management, waste management, and environmentally friendly packaging; the social dimension, including employee retention, fair compensation, and equal employment opportunity; and the governance dimension, particularly emergency and crisis management systems. The results indicate systemic gaps related to monitoring infrastructure, human capital management, and risk culture at the operational level. Based on these findings, the study proposes the “ESG-Driven Sustainable Logistics Development Framework,” integrating gap assessment into strategic formulation, implementation, and control processes. The framework synthesizes concepts from Sustainable Supply Chain Management, Resource-Based View, Enterprise Risk Management, and the Triple Bottom Line to enhance long-term sustainability performance in logistics systems.