Determinants of environmental, social, and governance (ESG) disclosure in Indonesian banking sector
インドネシア銀行業界におけるESG開示の決定要因 (AI 翻訳)
Ani Silvia, Siti Nur Hadiyati
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所上場の銀行におけるESG開示レベルにコーポレートガバナンスが与える影響を分析。独立取締役会、取締役会規模、独立監査委員会、機関所有権が有意な正の影響を与えることを発見。監査委員会の専門性は有意ではないが正の影響。
English
This study examines the influence of corporate governance on ESG disclosure levels in Indonesian banks. Independent board of commissioners, board size, independent audit committee, and institutional ownership have significant positive effects. Audit committee expertise has a positive but insignificant impact.
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や有価証券報告書におけるESG情報開示の拡充が進む中、本研究成果はガバナンス要因と開示の関連性を示唆する。ただしインドネシア市場特有の文脈に留意。
In the global GX context
This paper contributes to the global literature on ESG disclosure determinants, providing evidence from an emerging market banking sector. It reinforces the importance of governance mechanisms for transparency, relevant for disclosure frameworks like ISSB and CSRD.
👥 読者別の含意
🔬研究者:Provides empirical evidence on governance-ESG disclosure link in an emerging market context.
🏢実務担当者:Highlights which governance factors (e.g., board independence, institutional ownership) can enhance ESG disclosure in banks.
🏛政策担当者:Offers insights for regulators in developing countries on how to improve ESG reporting through governance reforms.
📄 Abstract（原文）
This study intends to investigate the influence of corporate governance systems on the level of Environmental, Social, and Governance (ESG) Disclosure in the banking industry listed on the Indonesia Stock Exchange. The variables analyzed include Independent Board of Commissioners, Board Size, Audit Committee Expertise, Independent Audit Committee, and Institutional Ownership. This research takes a quantitative method with secondary data acquired from annual reports and sustainability reports over a three-year period. The research sample consists of 39 banks that match the sample selection criteria. Multiple linear regression was used to analyze the data. The research findings indicate that an Independent Board of Commissioners, Board Size, an Independent Audit Committee, and Institutional Ownership exert a positive and significant influence on ESG Disclosure. Meanwhile, Audit Committee Expertise has a positive but insignificant impact on ESG Disclosure. These results suggest that how a company is managed, particularly through careful oversight and pressure from outside sources, is important for improving transparency in ESG Disclosure in the banking industry.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.20885/jca.vol8.iss1.art9first seen 2026-05-15 18:08:16 · last seen 2026-06-16 05:07:31
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