プラスチック産業におけるサプライチェーン持続可能性報告：PT MSIのESG報告実務の解明
Supply Chain Sustainability Reporting in the Plastic Industry: Unveiling Environmental, Social, and Governance (ESG) Reporting Practices at PT MSI (原題)
Pradipta Vidinera Raharja, Nur Fadjrih Asyik
🤖 gxceed AI 要約
日本語
本研究は、プラスチック産業のPT MSIにおけるESG報告の実践と、サステナビリティ報告の企業統治における機能を質的手法で分析した。ステークホルダー圧力と環境意識の高まりがESG報告を戦略的課題にしている。結果、ESG報告は外部圧力に応じて進化し、サステナビリティ報告は外部正当化と内部統制の両方の役割を果たすことが示された。
English
This qualitative study examines ESG reporting practices at PT MSI in the plastic industry, highlighting the role of sustainability reports in corporate governance. Findings show that ESG reporting evolves in response to external pressures, serving both as an external legitimation tool and an internal control mechanism, shifting from symbolic to meaningful practice.
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
日本ではSSBJ開示が始まり、サプライチェーン全体のESG情報要求が高まる中、本稿は途上国プラスチック企業の実践を示し、日本企業のサプライチェーン管理における開示要求の影響を考察する示唆を与える。
In the global GX context
This case adds to global disclosure scholarship by illustrating how ESG reporting in an emerging-market plastic manufacturer responds to global customer pressure, relevant for understanding supply chain dynamics under ISSB and CSRD.
👥 読者別の含意
🔬研究者:ESG報告の進化と正当化・内部統制機能に関する質的事例として参考になる。
🏢実務担当者:サプライチェーンにおけるESG報告の実践と課題（データ調和、会計統合）の理解に有用。
🏛政策担当者:途上国企業のESG報告能力構築支援の必要性を示す事例。
📄 Abstract（原文）
This study investigates and analyses the practice of reporting ESG (Environmental, Social, and Governance) within the plastic industry supply chain at PT. MSI, as well as the function of sustainability reports in corporate governance. It was due to the stakeholder’s intense pressure and environmental awareness regarding the plastic industry. Therefore, ESG reporting became a strategic issue which was unavoidable for the company. The study applies qualitatively with a descriptive approach. Furthermore, the population consists of plastic industry manufacturing. The data were gathered through deep-interviews with key informants who were directly involved in the planning and implementation of ESG reporting, as well as observation, and company’s document analysis of the company’s sustainability report. Moreover, the data were analysed using descriptive-qualitative analysis which incorporated empirical findings in legitimation, stakeholder theories, Green washing and transparency issues. As a result, it shows how practice of ESG reporting at PT. MSI evolves continually in response to external pressure, especially global and regulator customers. Meanwhile, sustainability report serves not only as an external legitimation tool, but also as an internal control mechanism that promote governance restoration, documentation discipline, and cross functionality. Despite the limitation of data harmonization and sustainable accounting integration, ESG reporting at PT. MSI shows shift from a symbolic approach to a more meaningful practice focused on long-term sustainability.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.59059/jupiekes.v4i3.3287first seen 2026-09-03 05:06:33
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