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The food and beverage industry is the second largest contributor to Indonesia’s economy; however, most industry firms significantly, and negatively, impact ecological and economic performance, and corporate sustainability performance is considered an area that can be significantly improved. This study aims to measure the causal interrelationships among the hierarchical attributes, as well as the decisive attributes that force successful corporate sustainability. Further, there are also other factors that have a negative impact, such as poor social justice and firms’ responsibilities and identities. Hence, emphasizing the ethics role to ensure a better sustainable performance in addition to focusing on the traditional triple-bottom-line is needed. A hybrid method is used. The fuzzy Delphi method develops a valid theoretical structure. The fuzzy decision-making trial and evaluation laboratory addresses the causal effect among the attributes. The fuzzy Kano model is used to determine the decisive attributes that enhance corporate sustainability performance in practice. The results show that a leadership role, tenet values, human potential development, and environmental impacts are the causative aspects, and the role of ethical issues is confirmed though its influence on the leadership role and tenet value aspects. This study contributes to the corporate sustainability performance literature by offering new theoretical angles as a hierarchical structure and elaborating the causal linkages among the attributes. Practical guidelines are provided to the Indonesian food and beverage industry, thus helping to archive reference data on firm performance and competitive advantage.

sustainability

Developing a Food and Beverage Corporate Sustainability Performance Structure in Indonesia: Enhancing the Leadership Role and Tenet Value from an Ethical Perspective