Sustainability Reporting Maturity in East Java Local Governments
東ジャワ地方政府におけるサステナビリティ報告の成熟度 (AI 翻訳)
Dian Anita Nuswantara, Ika Permatasari, Susi Handayani, Yuni Khoirotul Abdiyah, Pharatt Run
🤖 gxceed AI 要約
日本語
本研究は、インドネシアの地方政府におけるサステナビリティ報告（SR）の成熟度を評価し、報告が象徴的なコミュニケーションとして機能するか、実質的な説明責任メカニズムとして機能するかを分析する。東ジャワ高等裁判所とバニュワンギ水資源庁の文書分析の結果、SRは主に物語的・政策的な開示に支配され、測定可能な目標や成果指標は欠如している。外部保証の欠如と業績管理への統合の弱さから、SRは制度化の初期段階にあることが示された。全体として、発展途上国の地方政府におけるSRの象徴的な性質を実証している。
English
This study assesses the maturity of sustainability reporting (SR) in Indonesian local governments, analyzing whether disclosures serve symbolic or substantive accountability. Content analysis of documents from the East Java High Court and Banyuwangi Water Resources Agency reveals that SR is dominated by narrative policy disclosures, lacking measurable targets and outcome indicators. The absence of external assurance and weak integration with performance management indicate early-stage institutionalization. The findings provide empirical evidence of the symbolic nature of SR in subnational governments.
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の事例であり、日本のGXコンテクストとの直接的な関連性は低いが、報告の象徴性と実質性の議論はSSBJへの示唆を含む可能性がある。
In the global GX context
This paper contributes to the global debate on symbolic versus substantive sustainability reporting, particularly in the public sector. Its findings highlight the gap between normative framework adoption and actual performance measurement, relevant for standard-setters like ISSB and for developing-country contexts.
👥 読者別の含意
🔬研究者:Provides empirical evidence of symbolic reporting in Indonesian local governments, contributing to public sector disclosure theory.
🏛政策担当者:Highlights the need for performance-oriented reporting frameworks in public sector, which may inform regulatory design in developing countries.
📄 Abstract（原文）
This study explores the maturity and functional orientation of sustainability reporting (SR) practices in Indonesian local government entities, focusing on whether disclosures function primarily as symbolic managerial communication or as substantive, performance-based accountability mechanisms. Using qualitative content analysis of sustainability-related documents from the East Java High Court and the Banyuwangi Water Resources Agency, the study applies the Public Sector Sustainability Disclosure Index (PSSDI) to assess disclosure depth and orientation. The findings reveal a consistent pattern across both cases: SR is dominated by narrative and policy-oriented disclosures emphasizing commitments and compliance, while measurable targets, outcome-based indicators, and integrated performance evaluation are largely absent. Although both entities selectively reference global frameworks such as the GRI Standards, these references operate mainly as normative signals rather than operational measurement systems. The limited use of quantitative metrics, absence of external assurance, and weak integration with public-sector performance management instruments indicate that SR remains at an early stage of institutionalization. The results suggest that legitimacy-seeking behavior and normative isomorphism exert a stronger influence on reporting practices than accountability or performance imperatives. Overall, the study provides empirical evidence of the symbolic nature of SR in subnational governments and highlights the need for a context-sensitive, performance-oriented reporting framework tailored to public-sector settings in developing countries.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.59429/esp.v11i2.4424first seen 2026-05-15 18:16:28 · last seen 2026-06-15 05:26:52
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