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DO INDUSTRY SENSITIVITY AND BOARD CHARACTERISTICS INFLUENCE ESG REPORTING IN INDONESIA?

業種の感受性と取締役会の特性はインドネシアにおけるESG報告に影響を与えるか？ (AI 翻訳)

Avininda Dewi Nindia Sari., Diska Arliena Hafni., Seto Satriyo Bayu Aji

Zenodo (CERN European Organization for Nuclear Research)📚 査読済 / ジャーナル2026-06-30#ESG対象セクター: cross_sector
DOI: 10.5281/zenodo.21054343
原典: https://doi.org/10.5281/zenodo.21054343

🤖 gxceed AI 要約

日本語

本研究は、インドネシア証券取引所上場企業46社を対象に、業種の感受性と取締役会の特性がESG報告に与える影響を分析した。重回帰分析の結果、業種の感受性、企業規模、取締役会の教育水準はESG報告に影響を与えず、取締役会の多様性は負の影響を与えることがわかった。規制と組織文化の重要性が示唆された。

English

This study analyzes the effects of industry sensitivity and board characteristics on ESG reporting among 46 Indonesian listed firms. Multiple regression reveals that industry sensitivity, firm size, and board education have no effect, while board diversity has a significant negative effect. The findings highlight the role of regulation and organizational culture in ESG disclosure.

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

インドネシアにおける取締役会の多様性がESG報告に負の影響を与える点は、日本の多様性推進議論に一石を投じる。SSBJ基準の国際的な適用可能性を考える上でも参考になる。

In the global GX context

This study provides evidence from an emerging market (Indonesia) that board diversity may negatively affect ESG reporting, contradicting some prior findings. It underscores the need for regulatory intervention to improve ESG disclosure quality in developing economies.

👥 読者別の含意

🔬研究者:Researchers studying ESG disclosure determinants in emerging markets will find this study's counterintuitive result on board diversity valuable.

🏢実務担当者:Corporate sustainability teams in Indonesia can use these findings to reassess the role of board composition in ESG strategy.

🏛政策担当者:Indonesian regulators should note that industry sensitivity alone does not drive ESG reporting, suggesting that mandatory disclosure rules may be necessary.

📄 Abstract（原文）

This study aims to analyze the effects of industry sensitivity and board characteristics on Environmental, Social,and Governance (ESG) reporting. This quantitative study uses a correlational approach. The study populationwas companies listed on the IDX in 2024. The sample was selected using a purposive sampling method, with 46companies selected for the study. Multiple linear regression was used to analyze the data. The results show thatindustry sensitivity, company size, and the level of education of the board of directors have no effect on ESGreporting. However, board diversity significantly negatively affects the ESG reporting of companies listed onthe IDX in Indonesia. The findings emphasize the important roles of regulation and organizational culture, aswell as uneven strategic awareness of ESG among companies in Indonesia. Therefore, there is a need forincreased ESG awareness at the strategic level, as well as intervention from regulators, to encourage morecomprehensive and meaningful sustainability reporting.

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