Exploration of the Potential of Greenwashing in the Sustainability Report of Cement Companies in Indonesia
インドネシアのセメント企業のサステナビリティ報告書におけるグリーンウォッシングの可能性の探求 (AI 翻訳)
Nurul Widiana Amin, I Putu Sudana, I Gusti Ayu Nyoman Budiasih, Komang Ayu Krisnadewi
🤖 gxceed AI 要約
日本語
本稿はインドネシアのセメント企業4社のサステナビリティ報告書におけるグリーンウォッシングの可能性を探求。正当性理論に基づき、選択的開示やデカップリングなどの分析指標を用いて、報告書とメディア報道をクロスチェックした結果、全社に様々な程度のグリーンウォッシングが確認された。特に環境被害や労働安全の重大な省略、内部データの矛盾などが明らかになった。規制強化と外部保証の必要性を訴える。
English
This study examines greenwashing potential in sustainability reports of four Indonesian cement companies using legitimacy theory. Through content analysis comparing reports and media coverage, it finds all companies exhibit greenwashing: material omissions of environmental damage, safety incidents, data inconsistencies, and governance corruption omissions. The paper calls for stronger regulatory frameworks and external assurance in Indonesia's cement sector.
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
インドネシアの事例ではあるが、グリーンウォッシングの検出手法は日本企業のサステナビリティ報告書の質評価にも応用可能。SSBJの開示基準強化が進む中、実質的な透明性確保の参考となる。
In the global GX context
This paper contributes to greenwashing detection methods, relevant to global efforts to enhance credibility of sustainability disclosures under frameworks like ISSB and CSRD. It provides empirical evidence from an emerging economy, adding to the literature on corporate accountability.
👥 読者別の含意
🔬研究者:This study offers a methodological framework for greenwashing detection that can be applied across sectors and regions.
🏢実務担当者:Corporate sustainability teams can use the indicators (selective disclosure, decoupling, etc.) to self-assess their own reporting integrity.
🏛政策担当者:Regulators should consider mandatory assurance requirements and cross-checking reports with external sources to curb greenwashing.
📄 Abstract（原文）
This study explores the potential for greenwashing in the sustainability reports of cement companies in Indonesia through a multiple case study approach involving PT Semen A, PT Semen B, PT Semen C, and PT Semen D. Grounded in legitimacy theory, it examines how companies construct sustainability narratives and deploy strategic disclosure practices to maintain social legitimacy despite media scrutiny of their environmental, social, and governance (ESG) impacts. Five analytical indicators—selective disclosure, decoupling, attention deflection, claim greenwashing, and firm-level greenwashing—are employed to identify discrepancies between corporate narratives and operational realities. Data analysis is conducted through qualitative content analysis, which systematically cross-checks sustainability reports against media coverage from the same reporting year to reveal inconsistencies and omissions. The findings reveal that all four companies demonstrate varying intensities of greenwashing practices: PT Semen A and PT Semen B exhibit significant material issue omissions, particularly regarding environmental damage and worker safety incidents; PT Semen C displays the highest intensity of greenwashing, characterized by internal data inconsistencies and systematic exclusion of social and environmental conflicts; and PT Semen D, while demonstrating lower overall greenwashing levels, notably omits governance-related corruption issues. The study underscores the critical need for enhanced regulatory frameworks, substantive external assurance mechanisms, and greater accountability in sustainability reporting within Indonesia's cement sector to ensure genuine transparency and effective stakeholder engagement.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.58631/ajemb.v4i12.394first seen 2026-05-14 22:29:08
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