炭素税導入に向けた環境会計・グリーンテクノロジー・サステナビリティ報告の統合
Integrating Green Accounting, Green Technology, and Sustainability Reporting for Carbon Tax Implementation (原題)
Allysa Fairuz Maharani Putri Putri, Rohma Septiawati, Hendri Nur Ardiansyah
🤖 gxceed AI 要約
日本語
インドネシア証券取引所上場の鉱業企業を対象に、2020〜2024年のデータをPLS-SEMで分析。炭素税導入にはグリーンテクノロジーが有意に正の影響を与える一方、環境会計とサステナビリティ報告は有意な効果を示さなかった。技術導入が会計・報告実務よりも炭素税コンプライアンスを左右する要因であることを示唆する。
English
Using PLS-SEM on 2020–2024 data from Indonesian-listed mining firms, this study finds green technology significantly drives carbon tax implementation, while green accounting and sustainability reporting show no significant effect. Technological adoption, rather than accounting or disclosure practices, appears decisive for carbon tax compliance in the mining 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
炭素税と環境会計・開示の実効性を問う内容は、日本での炭素賦課（GX経済移行債・カーボンプライシング）やSSBJ開示の実効性議論に示唆を与える。特に「開示が実質的削減に結びつくか」という論点は有報・統合報告書の投資家対応を考える上で参考になる。
In the global GX context
This paper speaks to the global debate on whether carbon pricing and disclosure infrastructure actually drive decarbonization, relevant to ISSB/CSRD implementation and transition finance. It adds emerging-market empirical evidence that technology investment may matter more than reporting for carbon tax compliance.
👥 読者別の含意
🔬研究者:炭素税と環境会計・開示の実効性に関する新興国実証として、因果関係や測定手法の改善に資する。
🏢実務担当者:炭素税対応では開示よりグリーンテクノロジー投資が重要になり得る点を、設備投資・コンプライアンス戦略に反映できる。
🏛政策担当者:炭素税導入時、開示義務だけでなく技術投資を促すインセンティブ設計の必要性を示唆する。
📄 Abstract（原文）
Backgrounds: Carbon-intensive industries such as mining face growing pressure to comply with Indonesia’s carbon tax policy, and Green Accounting, Green Technology, and Sustainability Reporting have been proposed as mechanisms to support this compliance, though evidence on their actual effects remains limited. Objectives: This study probes the extent to which Green Accounting, Green Technology, and Sustainability Reporting bear upon Carbon Tax Implementation within mining companies listed on the Indonesia Stock Exchange over the 2020–2024 period. Methodology: Secondary data were analyzed quantitatively using purposive sampling and PLS-SEM via SmartPLS 4. Findings: The results reveal that Carbon Tax Implementation is significantly and favorably influenced by Green Technology, whereas Green Accounting and Sustainability Reporting register no such significant effect. These findings suggest that the adoption of environmentally friendly technology is more strongly associated with carbon tax compliance than accounting-based environmental cost disclosures or sustainability reporting practices among mining companies. Conclusions: Technological adoption, rather than accounting or reporting practices, appears to be the more decisive factor in supporting carbon tax implementation within the mining sector. Policymakers and corporate management should prioritize investment in green technology as a practical pathway toward carbon tax compliance, while further strengthening the substantive role of Green Accounting and Sustainability Reporting so that they translate into measurable environmental and regulatory outcomes.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.55047/transekonomika.v6i4.1227first seen 2026-10-13 04:41:29
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