Board Diversity, Sustainability Committee, And Environmental Performance As Determinants Of Carbon Emission Disclosure: Evidence From Indonesian Listed Companies
取締役会の多様性、サステナビリティ委員会、環境パフォーマンスが炭素排出開示に与える影響：インドネシア上場企業からのエビデンス (AI 翻訳)
Rizqy Aiddha Yuniawati, Nafisah Utami Yokachda
🤖 gxceed AI 要約
日本語
本研究は2020〜2024年のインドネシア株式市場上位100社の非金融企業を対象に、炭素排出開示の決定要因を分析。国籍の多様性とサステナビリティ委員会の設置が開示に有意な正の影響を与える一方、女性比率や環境パフォーマンス（PROPER評価）は有意でないことが示された。理論的枠組みとしてステークホルダー理論・正当性理論・エージェンシー理論・臨界質量理論を採用。
English
This study analyzes determinants of carbon emission disclosure among top 100 non-financial firms listed on the Indonesian Stock Exchange from 2020-2024. Nationality diversity and sustainability committee presence significantly increase disclosure, while gender diversity and environmental performance (PROPER rating) show no significant effect. Theoretically grounded in stakeholder, legitimacy, agency, and critical mass theories.
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
インドネシアの文脈ではあるが、取締役会の国籍多様性やサステナビリティ委員会が炭素開示を促進するという結果は、グローバルな事業展開を行う日本企業のガバナンスにも示唆を与える。日本ではSSBJ対応が進む中、取締役会構成の見直しに活用できる可能性がある。
In the global GX context
This study provides empirical evidence from an emerging economy on the drivers of carbon disclosure, complementing global research dominated by developed markets. The findings reinforce the role of board nationality diversity and sustainability committees in enhancing climate transparency, relevant to ISSB and TCFD implementation worldwide.
👥 読者別の含意
🔬研究者:Emerging-market evidence on carbon disclosure determinants, testing multiple theories with panel data.
🏢実務担当者:Consider forming or strengthening sustainability committees and increasing board nationality diversity to improve carbon disclosure.
🏛政策担当者:Encourage mandatory sustainability committees and board diversity requirements to boost corporate climate transparency.
📄 Abstract（原文）
This study examines the determinants of carbon emission disclosure among non-financial companies listed in the Top 100 Capitalization market on the Indonesian Stock Exchange (IDX) during the 2020–2024 period. While prior research has yielded mixed findings on the relationship between board characteristics and carbon disclosure, limited evidence exists in the Indonesian context, particularly regarding the combined effects of board diversity, sustainability committees, and environmental performance. Drawing on Stakeholder Theory, Legitimacy Theory, Agency Theory, and Critical Mass Theory, this study employs panel data regression analysis on 80 firm-year observations. The findings reveal that nationality diversity (β = 0.932, p < 0.001) and sustainability committee presence (β = 0.118, p = 0.013) have significant positive effects on carbon emission disclosure. However, gender diversity (p = 0.859) and environmental performance measured by the PROPER rating (p = 0.099) show no significant influence. The model explains 59.1% of the variance in carbon emission disclosure (Adjusted R² = 0.591). This research contributes to the literature by providing empirical evidence from an emerging economy context and offers practical implications for corporate governance policies in Indonesia.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://journal.perbanas.ac.id/index.php/tiar/article/download/5663/2023first seen 2026-07-21 05:43:45
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