インドネシア製造業におけるGRI枠組みベースのサステナビリティ報告を通じたグリーンサプライチェーン管理実践の評価
Evaluating Green Supply Chain Management Practices through GRI Framework-Based Sustainability Reporting in Indonesian Manufacturing (原題)
Elisa Kusrini, Vembri Noor Helia, Putri Dwi Annisa, Zelania In Haryanto, Didin Dwi Novianto
🤖 gxceed AI 要約
日本語
インドネシア製造業9社のサステナビリティ報告書を分析し、GRI基準に基づくグリーンサプライチェーン管理（GSCM）開示の実態を検証。規制対応型の「グリーン生産」は開示スコア95.34%と高い一方、リバースロジスティクスやエコデザインなど革新志向領域は弱く、開示と実態のギャップが規制圧力に起因することを示した。SCORフレームワークを用いて経営的示唆も提示。
English
Analyzing sustainability reports of nine Indonesian manufacturers, this study assesses Green Supply Chain Management disclosure under GRI Standards. Compliance-driven areas like Green Production score highest (95.34% disclosure, 92.52% substance), while innovation-oriented dimensions such as Reverse Logistics and Eco-Design lag, revealing a disclosure–substance gap driven by regulatory pressure. The SCOR framework translates gaps into managerial insights.
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
日本企業のSSBJ・有報対応やScope3開示を考える上で、新興国サプライチェーンにおける開示と実態の乖離は、調達リスク評価やサプライヤー・エンゲージメントの重要性を示唆する。GRIとSCORの接合は、日本企業のGX開示高度化にも参考となる。
In the global GX context
This study adds to global disclosure scholarship by highlighting the disclosure–substance gap in emerging-economy supply chains, relevant to ISSB/CSRD implementation and Scope 3 due diligence. It shows how GRI-based reporting can be operationalized via SCOR, offering a bridge between sustainability reporting and supply chain management.
👥 読者別の含意
🔬研究者:GRI開示と実態のギャップを定量化する手法と、SCORを用いた解釈枠組みを提供。
🏢実務担当者:サプライチェーン開示の実効性を高めるため、規制対応だけでなく革新領域への投資バランスを検討する材料。
🏛政策担当者:開示規制が実態を伴うGSCMを促進するよう、インセンティブ設計や検証制度の必要性を示唆。
📄 Abstract（原文）
The manufacturing sector plays a vital role in Indonesia’s economy while facing increasing environmental pressures. In response, firms have adopted Green Supply Chain Management (GSCM) practices and reported them through sustainability reports aligned with the Global Reporting Initiative (GRI) Standards. This study examines the extent and patterns of GSCM disclosure and disclosure-based substance reflected in the sustainability reports of nine Indonesian manufacturing companies, using a case study research design. The findings reveal asymmetric GSCM disclosure patterns: compliance-driven areas, such as Green Production, recorded the highest average disclosure score (95.34%) and substance score (92.52%), with the lowest disclosure–substance gap (2.82%), whereas innovation-oriented dimensions, such as Reverse Logistics and Eco-Design, remain comparatively weak. This indicates a persistent disclosure–substance gap, shaped largely by regulatory pressures. To extend the practical relevance of the findings, the Supply Chain Operations Reference (SCOR) framework is used as a prescriptive interpretive lens to translate identified disclosure gaps into operationally relevant managerial insights. The study contributes to the GSCM literature by clarifying the potential and limitations of GRI-based disclosures in reflecting the substance of sustainability in emerging-economy manufacturing contexts.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.7232/iems.2026.25.3.637first seen 2026-10-16 05:07:45
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