Environmental Policy Implementation and Communication in ASEAN Manufacturing: A Comparative Document Analysis of Indonesian, Malaysian, and Thai Companies (2020–2025)

The manufacturing sector in ASEAN plays a critical role in economic development but poses significant environmental challenges, including rising carbon emissions, waste generation, and resource depletion. This study investigates how environmental policies are implemented by leading manufacturing firms in Indonesia, Malaysia, and Thailand, focusing on their alignment with ASEAN’s regional guidelines. Using document analysis, sustainability reports, annual reports, and corporate policy statements were examined to identify patterns and gaps in environmental strategies. The findings reveal that Sime Darby (Malaysia) and PTT Global Chemical (Thailand) demonstrate stronger alignment with ASEAN guidelines, particularly in renewable energy adoption and biodiversity conservation. In contrast, PT Astra International (Indonesia) focuses more on emissions reduction and waste management, with limited biodiversity initiatives. These variations underscore the influence of national policies and institutional frameworks on corporate environmental strategies and highlight gaps that hinder regional harmonization. This research provides valuable insights into corporate environmental practices within ASEAN, offering practical recommendations for standardizing Key Performance Indicators, fostering regional collaboration, and encouraging green innovation. The study concludes by emphasizing the need for integrated policy frameworks to advance environmental sustainability in the ASEAN manufacturing sector.