GREEN ACCOUNTING ON SUSTAINABILITY INDEX DISCLOSURE IN INDONESIA
インドネシアにおけるサステナビリティ指数開示に関するグリーン会計 (AI 翻訳)
Richard Sanjaya, Diana Frederica
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所に上場する非循環企業を対象に、サステナビリティ指数開示に影響を与える要因を分析した。経営陣のコミットメントと機関所有が開示に正の影響を与える一方、グリーン会計は有意な効果を示さなかった。新興市場におけるガバナンス要因の重要性を示唆する。
English
This study examines factors influencing sustainability index disclosure among non-cyclical firms in Indonesia. Results show that management commitment and institutional ownership positively affect disclosure, while green accounting has no significant effect. It highlights governance factors in emerging markets.
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
日本のGX実務では、SSBJ基準や有報でのサステナビリティ開示が進む中、新興国での開示実態把握は投資先評価に有用。ただしインドネシア固有の制度文脈に注意。
In the global GX context
This paper adds evidence from Indonesia to the global discourse on determinants of sustainability disclosure, relevant for TCFD/ISSB frameworks and emerging market research. It underscores the role of governance over green accounting practices.
👥 読者別の含意
🔬研究者:Provides empirical evidence on disclosure drivers in an emerging market, useful for comparative studies.
🏢実務担当者:Insights for companies operating in Indonesia on the limited impact of green accounting on disclosure, and the importance of management commitment.
🏛政策担当者:Suggests that regulatory efforts might focus on strengthening management commitment and institutional ownership to enhance transparency.
📄 Abstract（原文）
This study aims to examine the factors influencing sustainability index disclosure among non-cyclical companies listed on the Indonesia Stock Exchange. The factors investigated include management commitment, institutional ownership, and green accounting. Sustainability index disclosure is measured using the Global Reporting Initiative (GRI) Standards 2021. The research data were obtained from annual reports and sustainability reports for the 2023–2024 period. The sample was selected using a purposive sampling method, resulting in 35 non-cyclical companies included in the analysis. Multiple linear regression analysis was employed to assess the effect of each independent variable on sustainability index disclosure. The results indicate that management commitment and institutional ownership have a positive and significant effect on sustainability index disclosure. In contrast, green accounting does not have a significant effect on the level of disclosure. These findings suggest that strong managerial commitment and institutional ownership play a crucial role in encouraging greater transparency in sustainability reporting. However, the implementation of green accounting practices has not yet been fully reflected in sustainability index disclosure. This study contributes to the sustainability reporting literature by highlighting key governance-related factors that influence corporate sustainability disclosure in emerging markets.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.61990/ijamesc.v4i2.730first seen 2026-05-15 18:11:55
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