不正六角形モデルを用いたサステナビリティ報告書開示：ステークホルダー圧力を調整変数として
Sustainability Report Disclosure Using the Fraud Hexagon Model: Stakeholder Pressure as a Moderating Variable (原題)
Muhammad Rusli, Rahman Pura, Eva Marin Sambo
🤖 gxceed AI 要約
日本語
インドネシアのパーム油企業を対象に、不正六角形モデルの6要素がサステナビリティ報告の開示に与える影響を検証。プレッシャーと機会のみが有意な影響を持ち、ステークホルダー圧力は機会と開示の関係を弱める調整効果を持つことを示した。
English
This study examines how the Fraud Hexagon framework influences sustainability reporting in Indonesia's palm oil sector, with stakeholder pressure as a moderator. Only pressure and opportunity significantly affect disclosure, and stakeholder pressure weakens the opportunity-disclosure link, suggesting external expectations curb manipulation.
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、開示の質を規定する要因としてのステークホルダー圧力の役割は、投資家対応や統合報告書の信頼性向上に示唆を与える。
In the global GX context
As global disclosure frameworks (ISSB, CSRD) emphasize assurance and anti-greenwashing, this study offers empirical evidence from an emerging market on how stakeholder pressure can mitigate opportunistic disclosure, relevant to disclosure-quality debates.
👥 読者別の含意
🔬研究者:Fraud Hexagonをサステナビリティ開示の質の分析に適用する実証手法と、ステークホルダー圧力の調整効果の検証結果を参考にできる。
🏢実務担当者:開示の質を高めるには、投資家や規制当局など外部ステークホルダーの圧力を活用したガバナンス体制の構築が有効であることを示唆。
🏛政策担当者:開示規制の設計において、外部ステークホルダーの監視圧力が企業の開示操作を抑制する可能性を考慮する必要がある。
📄 Abstract（原文）
This study aims to examine the influence of the Fraud Hexagon framework on sustainability reporting practices within Indonesia’s palm oil sector, while assessing the moderating role of stakeholder pressure. The Fraud Hexagon, consisting of pressure, opportunity, rationalization, competence, arrogance, and collusion, provides a comprehensive theoretical lens to explain fraudulent tendencies in corporate disclosure. Stakeholder pressure, originating from investors, regulators, and civil society, is expected to strengthen or weaken the relationship between Fraud Hexagon elements and the quality of sustainability reporting. A quantitative approach was employed using panel data from palm oil companies covering the period 2020–2025. Data analysis was conducted through Structural Equation Modeling (SEM) based on Partial Least Squares (SmartPLS) and Moderated Regression Analysis (MRA) to test the proposed hypotheses. This study reveals that among the six dimensions of the Fraud Hexagon, only pressure and opportunity have a significant influence on sustainability reporting disclosure. Conversely, the dimensions of rationalization, capability, arrogance, and collusion show no significant effect, indicating that in the palm oil sector, internal behavioral factors of management are not always the primary determinants of sustainability reporting practices. Furthermore, the moderation test results demonstrate that stakeholder pressure only moderates the relationship between opportunity and sustainability reporting disclosure. Stakeholder pressure weakens the effect of opportunity, meaning that the chances companies have to manipulate disclosure are more controlled by external expectations. However, stakeholder pressure does not moderate the relationships between pressure, rationalization, capability, arrogance, or collusion and sustainability reporting disclosure.
🔗 Provenance — このレコードを発見したソース
- openalex https://jurnal.amertainstitute.com/index.php/GoodWill/article/view/777first seen 2026-11-05 05:23:22 · last seen 2026-11-06 05:01:26
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