Quality of Sustainability Reporting in the Transport and Logistics Sector in companies listed on the IDX 2021–2024
2021年～2024年のIDX上場企業における運輸・物流セクターのサステナビリティ報告の質 (AI 翻訳)
Suci Ramadhani, Mukhzarudfa Mukhzarudfa, Wiwik Tiswiyanti, R. Kusumastuti
🤖 gxceed AI 要約
日本語
本研究は、2021年～2024年のインドネシア証券取引所（IDX）上場企業の運輸・物流セクターにおけるサステナビリティ報告の質を分析。114のGRI指標を用いた二値スコアリングにより、ASSAが最高、GIAAが最も改善、AKSIは低水準に留まることを示した。
English
This study analyzes sustainability reporting quality in the transport and logistics sector on the Indonesia Stock Exchange (IDX) from 2021-2024. Using 114 GRI indicators with binary scoring, it finds ASSA has the highest quality, GIAA shows most improvement, and AKSI remains poor. Findings support institutional theory.
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
インドネシア運輸セクターのESG開示実態を示すが、日本のSSBJや有報への直接的な示唆は限定的。新興国の開示品質把握に参考。
In the global GX context
Provides evidence on ESG disclosure quality in an emerging market transport sector, contributing to global knowledge on sustainability reporting practices outside developed markets.
👥 読者別の含意
🔬研究者:Offers a methodology using GRI indicators for ESG disclosure quality assessment, applicable to other sectors or countries.
🏢実務担当者:Provides benchmarking data for transport/logistics firms in Indonesia on ESG reporting practices.
🏛政策担当者:Shows current state of ESG disclosure in an emerging market, potentially informing regulatory decisions.
📄 Abstract（原文）
This study analyzes the quality of sustainability reporting in the transportation and logistics sector among companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. Using a descriptive quantitative approach with purposive sampling technique, four companies were selected as samples: PT Garuda Indonesia (Persero) Tbk (GIAA), PT Mitra Investindo Tbk (MITI), PT Mineral Sumberdaya Mandiri Tbk (AKSI), and PT Adi Sarana Armada Tbk (ASSA). ESG disclosure quality was measured using 114 GRI indicators covering the Environmental (E), Social (S), and Governance (G) dimensions with a binary scoring method. The results indicate that ASSA demonstrated the highest ESG quality overall, GIAA showed the most significant improvement, MITI achieved the Good category from 2022 onward and remained stable, while AKSI consistently remained in the Poor to Sufficient category. These findings support institutional theory.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.55927/eajmr.v5i5.144first seen 2026-06-26 05:35:44
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