Social Sustainability Disclosures: Evaluating Sustainability Reporting in Indonesia and Malaysia
社会的持続可能性の開示：インドネシアとマレーシアにおける持続可能性報告の評価 (AI 翻訳)
Padma Adriana Sari, Sumiadji Sumiadji, Jaswadi Jaswadi
🤖 gxceed AI 要約
日本語
本研究は、インドネシアとマレーシアのパーム油企業における社会的持続可能性の開示を評価。GRI基準との整合性を分析し、マレーシア企業は労働安全衛生と多様性で一貫性が高く、インドネシア企業は児童労働と差別禁止で高いスコアを示すが、全体としてセンシティブな領域の開示は限定的。規制の違いやステークホルダー圧力のばらつきが要因。
English
This study evaluates social sustainability disclosures in palm oil companies in Indonesia and Malaysia using GRI standards. Malaysian firms show more consistent reporting on occupational health and safety and diversity, while Indonesian firms score higher on child labor and non-discrimination, but overall disclosure on sensitive issues is limited. Inconsistencies are attributed to regulatory differences and varied stakeholder pressure.
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
日本企業が東南アジアのパーム油サプライチェーンに関与する場合、本論文の知見は現地子会社の社会的開示の質やGRI準拠の課題を理解するのに有用。また、SSBJや有報での非財務情報拡充の文脈で、社会側面の開示深度を検討する参考となる。
In the global GX context
This paper provides comparative evidence on social sustainability reporting in two major palm oil producers, offering insights for global disclosure frameworks like GRI and ISSB. It highlights how regulatory environments shape disclosure practices, relevant for investors and companies assessing social risks in Southeast Asian supply chains.
👥 読者別の含意
🔬研究者:Provides a comparative case study on social disclosure in palm oil, useful for understanding regional differences in GRI implementation.
🏢実務担当者:Helps sustainability teams benchmark social reporting practices in Indonesia and Malaysia, especially for palm oil supply chain due diligence.
🏛政策担当者:Offers evidence on regulatory gaps in social sustainability disclosure, informing policy development in Southeast Asia.
📄 Abstract（原文）
As the world’s top producers of palm oil, Indonesia and Malaysia continue to face challenges in disclosing social issues through corporate sustainability reports. This study evaluates the disclosure of social sustainability issues in both countries, focusing on transparency and alignment with international standards, particularly the Global Reporting Initiative (GRI). Using a qualitative approach, the study analyzes secondary data of the palm oil corporate sustainability reports in Indonesia and Malaysia. Findings indicate that while both Indonesian and Malaysian firms report on social sustainability, there are differences in depth and focus. Malaysian companies disclose more consistently on occupational health and safety (GRI 403) and diversity (GRI 405), while Indonesian firms score higher on child labor (GRI 408) and non-discrimination (GRI 406), though overall disclosure in sensitive areas remains limited. The study attributes inconsistencies to regulatory differences, limited alignment with global standards, and varied stakeholder pressure. It offers insights for improving corporate accountability and guiding policy development in Southeast Asia.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.61132/ijema.v3i2.1259first seen 2026-07-26 05:36:11
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