Pengaruh Pengungkapan Environmental, Social, dan Governance (ESG) Terhadap Kinerja Perusahaan Energi dan Pertambangan
環境・社会・ガバナンス（ESG）開示がエネルギー・鉱業企業の業績に与える影響 (AI 翻訳)
null Annisa Nur Fitria, null Mariana Mariana
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所に上場するエネルギー・鉱業企業37社を対象に、ESG開示の程度とROAで測定した企業業績との関係を分析。2021～2023年のデータを用いた重回帰分析の結果、環境・社会開示は業績と有意な関連を示したが、ガバナンス開示は有意でなかった。GRI基準に基づくESG報告の実質強化と、より包括的な測定指標の採用を提言している。
English
This study examines the relationship between ESG disclosure intensity and corporate performance (ROA) for 37 energy and mining companies listed on the Indonesia Stock Exchange from 2021-2023. Using multiple linear regression, it finds that environmental and social disclosures are significantly associated with performance, while governance disclosure is not. The paper recommends strengthening the substance of sustainability reporting and adopting more comprehensive indicators.
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
インドネシアの新興市場におけるESG開示の実証研究であり、日本企業がASEAN地域で事業展開する際のESG対応の参考となる。ただし、日本のSSBJや有報でのESG開示とは制度背景が異なるため、直接的な示唆には限界がある。
In the global GX context
This paper provides empirical evidence from an emerging market (Indonesia) on the ESG disclosure-performance link, relevant for global investors and multinationals operating in Southeast Asia. It adds to the growing body of literature on ESG materiality, though its findings on governance disclosure may reflect local institutional contexts.
👥 読者別の含意
🔬研究者:Provides empirical evidence on ESG disclosure-performance link in an emerging market context, useful for comparative studies.
🏢実務担当者:Highlights the importance of environmental and social disclosures for performance in energy and mining sectors.
🏛政策担当者:Suggests that governance disclosure may need stronger enforcement or better indicators to be effective.
📄 Abstract（原文）
The rising levels of greenhouse gas emissions, environmental crises, and social conflicts in the energy and mining sectors underscore the urgency of adopting sustainability principles through environmental, social, and governance (ESG) disclosures. This study aims to examine the relationship between the intensity of ESG disclosure and corporate performance, as measured by the Return On Assets (ROA). A quantitative approach was employed using secondary data obtained from annual and sustainability reports of 37 energy and mining companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The sample was selected through purposive sampling based on the completeness of ESG reporting in accordance with GRI standards. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25. The findings reveal that environmental and social disclosures are associated with corporate performance, while governance disclosure does not show a significant relationship. These results highlight the need to strengthen the substance and implementation of sustainability-oriented governance practices. This study recommends ongoing evaluation of ESG reporting practices and the adoption of more comprehensive measurement indicators to enhance overall corporate performance.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.56910/gemilang.v5i3.2189first seen 2026-05-05 19:08:10
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