取締役会規模、監査委員会の監督、ESG開示：インドネシア金融企業からの証拠
Board Size, Audit Committee Oversight, and ESG Disclosure: Evidence from Indonesian Financial Companies (原題)
(著者不明)
🤖 gxceed AI 要約
日本語
インドネシアの金融企業31社・124社年データを用い、取締役会規模がESG開示に影響を与えることを実証。監査委員会の実効的な監督機能が、より広範で高品質なESG情報開示を促す調整効果を持つことを示した。コーポレートガバナンスとサステナビリティ開示の文献に、内部統制メカニズムの重要性を加える貢献。
English
Using 124 firm-year observations from 31 Indonesian financial companies, this study finds that board size influences ESG disclosure. Effective audit committee oversight moderates this relationship, encouraging more extensive and higher-quality ESG disclosure. It advances governance-sustainability literature by highlighting internal control mechanisms beyond the board.
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基準や有報でのサステナビリティ開示が進む中、監査委員会等の内部統制機関が開示品質を高めるという示唆は、日本企業の開示ガバナンス体制構築の参考になる。新興国金融セクターの実証例として、アジア域内の比較材料を提供。
In the global GX context
As global disclosure frameworks (ISSB, CSRD) emphasize governance over sustainability reporting, this study provides emerging-market evidence that audit committees can enhance ESG disclosure quality. It adds to the international literature on internal governance mechanisms driving disclosure, relevant for jurisdictions strengthening audit oversight.
👥 読者別の含意
🔬研究者:取締役会と監査委員会がESG開示に与える影響を、新興国金融セクターで実証した点が参考になる。
🏢実務担当者:監査委員会の実効的な監督がESG開示の質を高める可能性を示唆し、社内ガバナンス体制の見直しに活用できる。
🏛政策担当者:金融セクターのESG開示促進には、監査委員会の権限強化や監督指針の整備が有効である可能性を示す。
📄 Abstract（原文）
Financial companies are required to integrate environmental, social, and governance (ESG) into their operational and risk management strategies. In this case, ESG disclosure reflects the corporation’s commitment to sustainability and good governance. The objective of this study is to examine the influence of board characteristics on ESG disclosure, with the audit committee as a moderating variable. The study used a moderated regression analysis method. The research data comes from the annual reports of companies listed on the Indonesian stock market for four years. The research data consisted of 124 corporations from 31 financial corporations, including 25 banking sector companies, 2 finance services sub-sectors, 2 insurance sub-sectors, and 2 holding and investment companies sub-sectors. The research findings indicate that board size influences ESG disclosure. Furthermore, the audit committee’s effective oversight and control functions have encouraged corporations to disclose more extensive and higher-quality ESG information. The contribution of this research lies in advancing the corporate governance and sustainability literature by showing that the effectiveness of ESG disclosure is determined not only by the board of directors but also by the support from internal governance mechanisms, particularly the audit committee.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://animorepository.dlsu.edu.ph/cgi/viewcontent.cgi?article=1720&context=berfirst seen 2026-09-12 05:26:06 · last seen 2026-09-22 05:00:10
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