Membangun Keuangan Berkelanjutan Dengan Inklusi Finansial Dan Akuntansi Hijau: Mediasi Kinerja Sosial Dan Investa si Berisiko
持続可能な金融、金融包摂、グリーン会計の構築：社会的パフォーマンスとリスク投資の媒介効果 (AI 翻訳)
ADANAN SILABAN, SUNDAY ADE SITORUS, Raya Panjaitan, Palti Agustinus Silaban
🤖 gxceed AI 要約
日本語
本研究は、インドネシアの再生可能エネルギー企業30社を対象に、持続可能な金融が金融包摂とグリーン会計に与える影響を分析。PLS-SEMを用いた結果、持続可能な金融はグリーン会計の導入と金融包摂を有意に促進し、社会的パフォーマンスと投資リスクが媒介変数として機能することを示した。統合的モデルを提案し、新興国におけるグリーン移行への示唆を提供する。
English
This study examines how sustainable finance impacts financial inclusion and green accounting in 30 Indonesian renewable energy firms using PLS-SEM. Results show sustainable finance significantly enhances green accounting adoption and financial inclusion, mediated by social performance and investment risk. The integrative model offers insights for green transition in emerging economies.
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
日本企業が東南アジアで再生可能エネルギー事業を展開する際、グリーン会計と金融包摂の統合的アプローチが有効であることを示唆。ただし、インドネシア固有の文脈であり、日本のSSBJや有報制度への直接的な示唆は限定的。
In the global GX context
This paper provides empirical evidence linking sustainable finance, green accounting, and financial inclusion in an emerging market context, relevant for global frameworks like ISSB and transition finance. It highlights the mediating roles of social performance and investment risk, offering a model applicable to other developing economies.
👥 読者別の含意
🔬研究者:The study offers a testable integrative model of sustainable finance, green accounting, financial inclusion, and mediating variables, useful for further research in emerging markets.
🏢実務担当者:Corporate sustainability teams can use the findings to design strategies that align green accounting with financial inclusion to enhance transparency and access to capital.
🏛政策担当者:Regulators in developing countries may draw on the results to design policies that promote sustainable finance and green accounting adoption in the renewable energy sector.
📄 Abstract（原文）
This study examines the influence of sustainable finance on financial inclusion and green accounting, with the mediating roles of social performance and investment risk in renewable energy companies in Indonesia. A quantitative approach was employed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS), with data collected from 30 renewable energy firms. The results reveal that sustainable finance significantly enhances the adoption of green accounting practices and broadens financial inclusion. Furthermore, social performance and investment risk serve as strong mediating variables in these relationships. The findings highlight the importance of integrating sustainable financial strategies to build transparent environmental reporting systems and strengthen access to formal financial services. This research proposes an integrative model linking five key variables in support of Indonesia’s green economic transition and provides both theoretical and practical contributions to the development of corporate sustainability frameworks in the renewable energy sector.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.34308/eqien.v15i01.2381first seen 2026-05-14 21:29:56
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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。