Strategic Sustainability Communication for Corporate Value Alignment: A SWOT–TOWS and Balanced Scorecard Approach


International Research Journal of Economics and Management Studies
© 2026 by IRJEMS
Volume 5  Issue 7
Year of Publication : 2026
Authors : Ornella Elizabeth Hutabarat, N. Nurlaela Arief
irjems doi : 10.56472/25835238/IRJEMS-V5I7P103

Citation:

Ornella Elizabeth Hutabarat, N. Nurlaela Arief. "Strategic Sustainability Communication for Corporate Value Alignment: A SWOT–TOWS and Balanced Scorecard Approach" International Research Journal of Economics and Management Studies, Vol. 5, No. 7, pp. 20-34, 2026. Crossref. http://doi.org/10.56472/25835238/IRJEMS-V5I7P103

Abstract:

This study aims to develop a strategic sustainability communication model to enhance corporate reputation at PT XYZ. The research adopts a qualitative approach using semi-structured interviews with internal and external stakeholders to explore the effectiveness of current sustainability communication practices. The findings reveal that while the company has established ESG governance and reporting systems, the key challenge is ensuring that its ESG and sustainability messages are effectively communicated to and well received by stakeholders, as fragmented coordination and gaps in ESG data integration lead to inconsistencies in stakeholder perceptions. The current study intends to capture the value of blending in additional aspects using a multi-prong analytical approach comprising SWOT, TOWS matrix, and Balanced Scorecard (BSC) as it pertains to these challenges. Through the TOWS matrix, it translates to strategic alternatives from a SWOT analysis with internal and external key factors. These strategies are then linked to the Balanced Scorecard for a performance measurement technique. The results suggest that sustainability communication can serve as a strategic asset for corporate reputation when managed in an integrated manner, consistent with evidence. The present article puts forward a Sustainable Communication Model in which it relates the internal capacities, external pressures, and stakeholder expectations to organizational performance results. The findings contribute to the literature by providing a comprehensive framework that integrates strategy formulation and performance measurement in sustainability communication.

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Keywords:

Sustainability Communication, Corporate Reputation, SWOT–TOWS, Balanced Scorecard, ESG.