SUSTAINABILITY REPORTING QUALITY IN THE HEALTHCARE SECTOR OF IDX-LISTED COMPANIES
IDX上場企業のヘルスケアセクターにおけるサステナビリティ報告の質 (AI 翻訳)
Sri Widiyati, Wiwik Tiswiyanti, R. Kusumastuti, Mukhzarudfa Mukhzarudfa
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所（IDX）に上場するヘルスケア企業を対象に、ESGリスクスコアと財務業績の関係を分析した。2020〜2024年のデータを用い、7社35観測値を分析した結果、企業間でESGリスク管理に大きなばらつきがあることが明らかになった。民間企業は低リスクカテゴリーを示す一方、国有企業は深刻なリスクカテゴリーに留まり、財務業績も課題を抱えている。ESG開示は長期的な事業持続可能性と競争力のための戦略的ツールであると結論づけている。
English
This study examines ESG risk scores and financial performance of healthcare companies listed on the Indonesia Stock Exchange from 2020-2024. Using a sample of 7 companies (35 observations), it finds significant variation in ESG risk management. Private companies achieved low-risk categories, while state-owned enterprises remained in severe-risk categories with financial challenges. The study concludes that ESG disclosure is a strategic instrument for long-term sustainability and competitiveness.
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
本論文はインドネシア市場におけるESG報告の質を分析しており、日本企業のアジア市場でのESG戦略に示唆を与える。特に、国有企業と民間企業の差異は、日本の公的企業との比較に役立つ可能性がある。
In the global GX context
This paper provides empirical evidence on ESG reporting quality in an emerging market healthcare sector, highlighting the link between ESG risk management and financial stability. It underscores the strategic value of ESG disclosure beyond compliance, relevant for global investors assessing emerging market risks.
👥 読者別の含意
🔬研究者:Researchers can use the findings on variation in ESG reporting quality and its financial implications to inform further studies on emerging markets.
🏢実務担当者:Corporate sustainability teams in healthcare or emerging markets can see the benefits of improving ESG risk management for financial stability and market confidence.
🏛政策担当者:Regulators in Indonesia or comparable emerging economies can note the disparity between private and state-owned firms and consider policies to improve ESG disclosure quality.
📄 Abstract（原文）
This study aims to examine the quality of sustainability reporting through an analysis of Environmental, Social, and Governance (ESG) risk scores and their relationship to financial performance in healthcare companies listed on the Indonesia Stock Exchange (IDX) for the period of 2020-2024. This study uses a descriptive quantitative method with a benchmarking approach. This study selected a sample of 7 companies through a purposive sampling technique, resulting in a total of 35 observations during the observation period. The results show significant variations in ESG risk management across companies. Private companies such as PT Mitra Keluarga Karyasehat Tbk. (MIKA) and PT Kalbe Farma Tbk. (KLBF) have successfully demonstrated a consistent trend of increasing risk, achieving a low-risk category. In contrast, state-owned enterprises such as PT Indofarma Tbk. (INAF) remain trapped in the severe-risk category, accompanied by significant financial performance challenges. The study concludes that transparency and success in ESG risk mitigation are positively associated with financial stability and market confidence, especially during critical times such as the pandemic. ESG disclosure has proven to be more than just an administrative obligation, but also a strategic instrument to ensure long-term business sustainability and competitiveness in the capital market.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.70248/jmie.v3i3.3628first seen 2026-05-15 18:14:19
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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。