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ESG implementation is one of factors in establishing a sustainable business. Businesses in Indonesia also need to implement ESG to achieve net zero emissions by 2026. This study describes the implementation of ESG (Environmental, Social, and Governance) to strengthen PT. Migas–North Field. This qualitative study uses an interview technique with 5 employees of PT Migas. This study focuses on the implementation of 30 indicators from ESG Reporting Guide 2.0. The findings show, in the environmental aspect, the indicators that have been practiced in the company consist of GhG emission, emission intensity, energy usage, energy intensity, energy mix, water usage, and environmental operation. While the indicator has not been practiced is climate oversight/board, climate oversight management, and climate risk mitigation. In the social aspect, the indicators that have been implemented by the company are the CEO Pay Ratio, Gender Pay Ratio, Temporary Worker Ratio, Non-discrimination, Injury Rate, Child & Forced Labor, Global Health & Safety, and Human Rights. While the indicators of Gender Diversity and Employee Turnover have not been implemented. In the governance aspect, the indicators that have been implemented by the company are Board Independence, Collective Bargaining, Supplier Code of Conduct, Ethic & Anti-Corruption, and Data Privacy. While the indicators that have not been implemented are Board Diversity, ESG Reporting, Disclosure Practice, Incentivized Pay, and External Assurance. All of indicators above actually have an urgency to be implemented in order to create business sustainability.

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