On Tuesday, September 23, 2025, the Faculty of Economics and Business, Universitas Trisakti, held an Open Doctoral Promotion Examination in Economics with a concentration in Accounting at Hendriawan Sie Building (S), 8th Floor, Campus A, Universitas Trisakti.
In this session, Dr. Suhardjo, SE., MM. was officially declared to have passed with distinction (Summa Cum Laude equivalent), becoming the 184th graduate of the Doctoral Program in Economics with a concentration in Accounting.

The dissertation entitled “The Influence of Climate Change Action, Environmental Transformational Leadership, and Financial Literacy on Sustainability Performance with Financial Literacy as a Moderating Variable” explores how climate change action, environmental transformational leadership, and financial literacy affect sustainability performance. This research introduces a significant novelty in the measurement of sustainability performance by adding three new dimensions and eighteen new indicators, resulting in a more contextual and comprehensive framework aligned with current global sustainability challenges.

The open defense was chaired by Prof. Dr. Yolanda Masnita Siagian, M.M., CIRR., CMA., CPMA (Asia), accompanied by the Head of Concentration and Secretary of the Doctoral Program, Prof. Dr. Etty Murwaningsari, Ak., MM., CA; The Promoter was Prof. Dr. Khomsiyah, Ak., CA., FCMA., CGMA., CRIB; assisted by Co-Promoter I, Dr. Murtanto, Ak., M.Si., CA., CPIA., CCFA, and Co-Promoter II, Dr. Yvonne Augustine S., Ak., MM., CMA; The Examination Board consisted of Prof. Dr. Juniati Gunawan, SE., MSi., Ph.D, Dr. Vinola Herawati, Ak., MSi., CA, and Prof. Wiwik Utami, Ak., MSi., CA as the external examiner.

The novelty of this study lies in the enhancement of the Sustainability Performance variable, which extends the model of Abdul-Rashid et al. (2017) by incorporating three additional dimensions: Green Artificial Intelligence, Peace, and Partnership. This development led to the formulation of a new theoretical construct called Holistic Sustainability Performance (HSP), elaborated through the 6P Sustainability Framework, encompassing People, Planet, Profit, Peace, Partnership, and Processing of Green Artificial Intelligence (Green AI). The model emphasizes the convergence of economic, social, environmental, technological, collaborative, and geopolitical factors within an integrated sustainability performance metric.

The findings reveal the crucial role of climate change action, financial literacy, and the integration of Green AI, Peace, and Partnership in strengthening companies’ commitment to sustainability performance. This study contributes to the advancement of holistic and adaptive sustainability measurement standards, which enhance corporate strategic competitiveness and align with global sustainability trends.

Moreover, the research supports national efforts to reduce carbon emissions (CO₂) and achieve Indonesia’s Net Zero Emission target by 2060, in accordance with the implementation of IFRS S1 and IFRS S2 by the Sustainability Standards Board of the Indonesian Institute of Accountants (IAI) and the Ministerial Regulation No. 10 of 2025 on the Transition to New and Renewable Energy.

With this academic achievement, Dr. Suhardjo, is expected to continue contributing to the advancement of corporate commitment toward Holistic Sustainability Performance ethics, encompassing the principles of People, Planet, Profit, Peace, Partnership, and Processing of Green Artificial Intelligence (Green AI). This approach forms a vital foundation in developing environmentally responsible, socially inclusive, and governance-based (ESG) industries that are competitive, adaptive, and sustainable for the future.