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CARBON ACCOUNTING AND ESG-ORIENTED FINANCIAL DISCLOSURE FIRMS IN INDONESIA: A SYSTEMATIC LITERATURE REVIEW AND BIBLIOMETRIC ANALYSIS

インドネシアにおける炭素会計とESG志向の財務情報開示企業：系統的文献レビューと計量書誌学的分析 (AI 翻訳)

null Tugiantoro, Ida Adhani, null Setiasih, Holili Supriyadi, Iwin Listiana

The International Conference on Sustainable Economics Management and Accounting Proceedingプレプリント2025-08-13#炭素会計
DOI: 10.32424/icsema.1.1.126
原典: https://doi.org/10.32424/icsema.1.1.126

🤖 gxceed AI 要約

日本語

本論文は、インドネシアにおける炭素会計とESG開示、企業価値の関係を系統的文献レビューと計量書誌学で分析。2015～2025年の50論文を対象に、炭素会計の効果的実施がESG開示の質を高め、企業価値に正の影響を与えることを確認。ESG開示が媒介効果を持つことを示し、理論的枠組みを構築。

English

This paper systematically reviews the relationship between carbon accounting, ESG disclosure, and firm value in Indonesia using SLR and bibliometric analysis of 50 articles (2015-2025). It finds that effective carbon accounting enhances ESG disclosure quality and positively impacts firm value, with ESG disclosure acting as a mediator. The study builds a conceptual framework based on legitimacy, stakeholder, and signaling theories.

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だが、日本でもSSBJや有報でのESG開示強化が進む中、炭素会計と開示の質の関係性は示唆に富む。ただし、日本固有の制度（有報、統合報告書）との直接的な関連は薄い。

In the global GX context

While focused on Indonesia, this paper offers insights into the carbon accounting-ESG disclosure nexus relevant to global frameworks like ISSB and CSRD. It provides a systematic review that can inform disclosure practices in emerging economies, though its direct applicability to developed markets may be limited.

👥 読者別の含意

🔬研究者:Provides a systematic review and conceptual framework linking carbon accounting, ESG disclosure, and firm value in an emerging market context.

🏢実務担当者:Highlights the mediating role of ESG disclosure, suggesting that firms should integrate carbon accounting to improve disclosure quality and potentially firm value.

🏛政策担当者:Offers evidence for strengthening sustainability reporting policies in emerging economies, though not directly applicable to Japan.

📄 Abstract（原文）

With the increasing urgency of global sustainability, carbon accounting practices have become crucial in enhancing the quality of ESG (Environmental, Social, and Governance)-based information disclosure. This article aims to systematically examine the relationship between carbon accounting, ESG disclosure, and firm value in Indonesia. Using a Systematic Literature Review (SLR) approach and bibliometric analysis of 50 scholarly articles from 2015 to 2025, this study identifies that the effective implementation of carbon accounting can enhance the quality of ESG disclosure and positively impact firm value. Furthermore, ESG disclosure is proven to act as a mediator that strengthens the relationship between carbon accounting and firm value. This study contributes theoretically by constructing a conceptual framework based on legitimacy theory, stakeholder theory, and signaling theory, as well as providing practical contributions for strengthening sustainability policies and reporting in Indonesia.

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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。