On Tuesday, September 2, 2025, the Faculty of Economics and Business at Trisakti University held an Open Doctoral Promotion Session in Economics with a concentration in Accounting at Campus A, Hendriawan Sie Building, 8th Floor. During the event, Dr. Lativa, SE., MM., SFE., Cert.SE. was officially declared to have passed and earned the doctoral degree with the distinction of “With High Distinction”, becoming the 178th graduate from the Doctoral Program in Economics with a concentration in Accounting.

Her dissertation, titled “The Influence of Organizational Green Culture, Green Competitive Advantage, and Green Innovation on Firm Performance with Sustainability Report Quality as a Moderator”, explores how green organizational culture, green competitive advantage, and green innovation affect firm performance, and whether the quality of sustainability reporting strengthens these relationships.

The session was chaired by Prof. Dr. Yolanda Masnita Siagian, MM., CIRR., CMA, CPMA (Asia), accompanied by the Head of the Doctoral Program in Economics – Accounting Concentration, who also served as the main promoter, Prof. Dr. Etty Murwaningsari, Ak., MM., CA, and co-promoter Prof. Juniati Gunawan, Ph.D. The examination board also included: Prof. Dr. Titik Aryati, Ak., M.Si., CA, Dr. Rosiyana Dewi, SE., Ak., M.Si, Dr. David Kiki Baringin MT. Samosir, SE., MM., CSRS., CSRA and an external examiner, Prof. Dr. Ratlan Pardede, MM., MA, PhD.

The novelty of this research lies in the addition of new dimensions to the variable Green Competitive Advantage (GCA) namely Green IT, Green Corporate Image, and Green Advertising as well as in the variable Sustainability Report Quality (SRQ), with the inclusion of Responsiveness and Impact dimensions. This approach broadens the understanding of how sustainability strategies can comprehensively enhance competitiveness and corporate performance.

The findings highlight the significant role of green organizational culture and green competitive advantage in improving firm performance, as well as the crucial role of high-quality sustainability reporting. These results affirm that sustainability practices are not merely regulatory obligations but serve as strategic sources of competitive advantage. From a regulatory perspective, the research supports the strengthening of policies such as Indonesia’s Financial Services Authority Regulation (POJK) No. 51/2017 on sustainability reporting and Presidential Regulation No. 98/2021 concerning the carbon economic value.

With this achievement, Dr. Lativa is expected to make meaningful contributions to the development of corporate sustainability standards in Indonesia through academia, professional practice, and public policy thereby promoting more transparent, environmentally friendly, and highly competitive business practices.