Comprehensive Corporate Reporting in Emerging Economies: The Role of Political Connections and Corporate Governance in Indonesia
新興国における包括的企業報告：インドネシアにおける政治的コネクションとコーポレートガバナンスの役割 (AI 翻訳)
Yosefa Sayekti, Ririn Irmadariyani, Indah Purnamawati, Bunga Maharani, Aisa Tri Agustini, Tazqia Aulia, Hanun Ria Mardiana, Charlotte Aulia Putri Sianipar
🤖 gxceed AI 要約
日本語
インドネシアの上場企業を対象に、政治的コネクションとコーポレートガバナンスが包括的企業報告（CCR）に与える影響を分析。強いガバナンスはCCRを促進するが、政治的コネクションは阻害する可能性がある。国際的な持続可能性報告基準への準備に向けた示唆を提供。
English
This study examines how political connections and corporate governance affect comprehensive corporate reporting (CCR) in Indonesia. Strong governance promotes CCR, while political connections may hinder it. Findings offer insights for emerging economies aiming to adopt international sustainability reporting standards.
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
インドネシアの文脈だが、日本でも企業の政治的な結びつきとガバナンスがサステナビリティ報告に与える影響は関心事。国際基準（ISSB、SSBJ）への対応を考える上で、発展途上国での実証研究は参考になる。
In the global GX context
As global frameworks like ISSB gain traction, this paper highlights how political connections and governance shape reporting quality in emerging economies. It underscores that governance reforms are crucial for effective sustainability disclosure, relevant for international standard-setters.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the interplay between political connections, governance, and sustainability reporting in an emerging market.
🏢実務担当者:Highlights that strong governance is key to comprehensive reporting; political ties can undermine transparency.
🏛政策担当者:Suggests that regulators need to address political influence to improve readiness for international sustainability standards.
📄 Abstract（原文）
This study examines the influence of Political Connections (PC), Corporate Governance (CG), and their interaction on the adoption of Comprehensive Corporate Reporting (CCR) in Indonesia, with a focus on the country's readiness to adopt international sustainability standards. In response to increasing stakeholder demands, companies are increasingly expected to disclose financial and non-financial information with transparency and accountability. However, implementation gaps remain, especially among companies with varying political affiliations and governance structures. A quantitative method was used, using panel data from agro-industrial and high-polluting companies listed on the Indonesia Stock Exchange from 2019 to 2023, resulting in 295 observations. Secondary data was obtained from annual reports, sustainability reports, and publicly available ESG indicators. The analysis applies multiple linear regression to evaluate the determinants of CCR and to test the moderating role of political connections in the relationship between corporate governance and CCR practices. The results show that strong corporate governance encourages higher levels of CCR, while political connections may hinder the level of CCR. On the other hand, when political connections interact with governance mechanisms that support sustainability reporting behavior. The findings contribute to providing empirical evidence on factors affecting the level of CCR, and provide practical recommendations for policymakers, regulators, and corporate actors in improving Indonesia's readiness to comply with international sustainability reporting disclosure standards.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.14419/2rg2mj87first seen 2026-05-05 19:08:47
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