Skip to content
Review Open access

From Resilience Architecture to Implementation Friction: Integrating PSPK 1, ISO 22301, and GRC across Indonesia’s Palm Oil Value Chain- A Review

Sep 2026 · Account and Financial Management Journal · 0 citations

Abstract

Indonesia’s palm oil sector provides an unusually demanding setting in which to examine the gap between formally coherent resilience frameworks and their practical implementation. Sustainability-related financial disclosure, certification, deforestation-free supply-chain requirements, business continuity, governance, risk and compliance (GRC), energy policy, and financial decision-making increasingly converge within a value chain characterized by heterogeneous smallholders, intermediated fresh fruit bunch transactions, contested land legality, uneven data quality, and asymmetric organizational capabilities. This qualitative literature review examines these interactions using the Indonesian palm oil sector as a sectoral use case rather than as a primary empirical case study. The synthesis identifies implementation friction as the central mechanism explaining why individually rational standards and management systems can generate difficult cross-system interfaces. Nine thematic findings reveal friction arising from regulatory layering, traceability, land legality, smallholder inclusion, physical continuity, financial translation, financing asymmetry, domestic energy policy, and assurance. The article develops a Palm Oil Resilience Implementation Architecture (PORIA) that connects regulatory alignment, identity and provenance, value-chain risk translation, financial materiality, transition financing, continuity testing, governance, assurance, and adaptive learning. The study argues that resilience depends less on adding further standards than on improving interoperability among institutions, information systems, actors, financial resources, and operational dependencies. The framework offers implications for palm oil companies, mills, smallholders, financial institutions, regulators, and assurance providers.

Read PDF

Similar papers

Review Open access Sep 2026

Finance as a Resilience Integrator: Linking PSPK 1, ISO 22301 and Integrated GRC from Strategic Uncertainty to Decision Superiority - A Review

Organizations increasingly operate under conditions in which uncertainty, sustainability pressures, operational disruption, regulatory change, technological interdependence, and financial volatility interact rather than occur independently. This qualitative literature review examines how finance can become an integrati...

Loso Judijanto · 0 citations
Review Open access Oct 2026

From Mandatory Certification to Value-Chain Transformation: Reassessing Indonesia’s ISPO Architecture for Global Market Legitimacy, Smallholder Inclusion, Ecological Integrity, and National Resilience

Indonesia’s Sustainable Palm Oil (ISPO) system is undergoing a fundamental transition from plantation-oriented certification toward an integrated sustainability architecture covering plantations, downstream palm-oil industries, and palm-based bioenergy. This qualitative literature review synthesizes peer-reviewed resea...

Loso Judijanto · 0 citations
Review Open access Aug 2026

Beyond KSO: Designing Fit-for-Purpose Cooperation Governance for Agrinas Palma Nusantara’s State-Entrusted Oil Palm Assets

Indonesia's reorganisation of state-entrusted oil palm assets has created an unusual governance problem: large, heterogeneous plantation portfolios must remain operational and productive while their legal status, infrastructure, managerial capability, community relations and environmental exposure are being normalised....

Loso Judijanto · 0 citations
Review Open access Aug 2026

Toward a sustainable pawnshop sector: A five-year roadmap for technology-driven resilience and financial inclusion amid gold price fluctuations

Background: Gold price volatility poses a significant risk to Indonesia's pawnshop sector (Pegadaian), a financial institution that serves as a critical source of accessible credit for underbanked communities, including micro, small, and medium-sized enterprises (MSMEs) and low-income households. Beyond its economic fu...

Muhammad Yusuf Pratama, Siti Aisyah · 0 citations
Review Open access Sep 2026

Integrating Governance, Risk and Compliance (GRC) for Organizational Resilience in Saudi Arabia under Vision 2030

Saudi Arabia's economic diversification and rapid digitalization have increased strategic risks linked to fragmented governance, risk management, and compliance. This integrative review examines how governance, risk, and compliance (GRC) can be structured as an organizational resilience capability within the Vision 203...

Essam Ali Hassan Abdelaal · 0 citations
Sep 2026

When Technology Meets Sustainability: Digital Transformation, Governance Competence Gap, and ESG Performance of Banks in Emerging Markets

The ambiguity surrounding the impact of digital transformation on banking sustainability is an aggregation artifact. Analyzing 250 banks across 25 emerging markets (2015–2024) using fixed effects, we demonstrate that digitalization exerts opposing forces on environmental, social, and governance (ESG) pillars that can...

B. Dorsaf, Boussaada Rim · 0 citations

We use cookies to run the site and, with your consent, for analytics and to show ads. See our Cookie Policy.