THE ROLE OF SUSTAINABILITY REPORTING IN INCREASING THE VALUE OF BANKING COMPANIES IN 2021-2024
サステナビリティ報告が銀行企業価値に与える影響（2021-2024年） (AI 翻訳)
Stefanus Putra Pradana, Yuana Rizky Octaviani Mandagie
🤖 gxceed AI 要約
日本語
インドネシアの銀行25社を対象に、ESGに基づくサステナビリティ報告が企業価値（PBV）に与える影響をパネルデータ回帰で分析。GRI基準2021に基づく開示が企業価値向上に寄与し、透明性と持続可能性へのコミットメントが投資家の信頼を高めることを示した。
English
This study analyzes the effect of ESG-based sustainability reporting on firm value (PBV) for 25 Indonesian banks from 2021-2024 using panel data regression. Results show that GRI-aligned disclosure contributes to higher firm value, indicating transparency and sustainability commitment strengthen investor confidence.
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開示が始まる中、ESG開示と企業価値の関連を示す実証研究は、投資家対応や統合報告書の作成に示唆を与える。ただし、インドネシア市場の特性を考慮する必要がある。
In the global GX context
This empirical evidence from an emerging market adds to the global discourse on the value relevance of sustainability disclosure, complementing studies from developed markets and informing ISSB-aligned reporting frameworks.
👥 読者別の含意
🔬研究者:Provides empirical evidence on ESG disclosure and firm value in an emerging market banking context.
🏢実務担当者:Supports business case for sustainability reporting in banking, useful for investor relations.
🏛政策担当者:Highlights potential market benefits of mandatory sustainability disclosure.
📄 Abstract（原文）
This study aims to analyze the effect of sustainability reporting based on Environmental, Social, and Governance (ESG) on the firm value of banking companies in Indonesia during the 2021–2024 period. The research sample consists of 25 banking companies that consistently publish sustainability reports. ESG disclosure is measured based on the GRI Standards 2021, while firm value is proxied by Price to Book Value (PBV). The analytical method used is panel data regression with model testing conducted through the Chow test, Hausman test, and Lagrange Multiplier test. The results show that ESG-based sustainability reporting contributes to an increase in firm value, indicating that transparency and commitment to sustainability are important factors in creating long-term value and strengthening investor confidence in the banking sector.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.65179/inquisitive.2026.9895first seen 2026-08-14 05:28:34
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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。