Resource-Efficiency Claims and Public Impact-Evidence Maturity among Indonesian Green Ventures
Rendy Ega Pradhana, M.AB

Business Administration Department, Universitas Diponegoro, Jl. dr. Antonius Suroyo, Kampus Universitas Diponegoro, Tembalang, Kota Semarang, Jawa Tengah, Kode Pos 50275,

Abstract

Indonesian green ventures increasingly promote resource-efficiency benefits, yet the maturity of the public evidence supporting these claims remains unclear. This study compares sustainability reports and official website disclosures from fifteen Indonesian green ventures. Using a descriptive-comparative design and framework-based document analysis, resource-efficiency claims are assessed across waste, materials, energy, water, and product-life extension. The scoring framework combines the Theory of Change with adapted principles from the ESG Capability Maturity Model. Theory of Change distinguishes general claims, operational mechanisms, quantified outputs, and measurable outcomes, while capability-maturity principles provide progressive, observable, and evidence-anchored scoring criteria. Evidence quality is evaluated separately through baselines, reporting scope, methodological transparency, targets, and external verification. Cross-case scoring and claim-evidence gap mapping are used to identify differences among ventures and resource-efficiency dimensions. The study contributes an accessible framework for evaluating how green ventures substantiate their environmental value propositions, while recognising that limited public evidence does not necessarily indicate limited actual environmental impact.

Keywords: green ventures- resource efficiency- Theory of Change- ESG capability maturity- impact evidence- green economy.

Topic: Responsible Digital Entrepreneurship: Fostering Sustainable Business Ecosystems through Innovation and Ethical Governance (Digital Entrepreneurship- Sustainable Ecosystems- Business Innovation)