デジタルESGリーダーシップ：インドネシアのテクノロジー企業におけるESG実装へのテクノロジーベースのリーダーシップの影響

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides a novel construct (DEL) linking digital leadership to ESG implementation, with empirical evidence from an emerging market.

🏢実務担当者:Suggests aligning digital strategies with verifiable ESG targets and governance to improve ESG performance and disclosure.

🏛政策担当者:Highlights the potential of digital leadership in advancing ESG practices, relevant for policy encouraging digital ESG integration.

Purpose: This study analyzes the relationship between Digital ESG Leadership (DEL) and disclosure quality, strategic integration, and ESG performance at Indonesian technology companies. Research Method: The study employed a non-experimental, longitudinal, document-based quantitative design. The data included eight technology companies with 39 firm-years of observations from 2019 to 2024. DEL was measured using dictionary-based scoring and contextual coding, while the relationships among variables were analyzed using panel data regression. Results and Discussion: DEL is positively associated with the quality of ESG disclosure (β = 1.040; p < 0.001), strategic ESG integration (β = 0.997; p < 0.001), and ESG performance (β = 0.896; p < 0.001). These results indicate a statistical relationship, not causality, and should be interpreted with consideration of sample size and potential construct overlap. Implications: Companies need to align their digital strategies with verifiable ESG targets, governance, and outcomes. Originality: This study develops DEL as a construct that links digital leadership to the three dimensions of ESG implementation in the context of Indonesian technology companies.

• semanticscholar https://advancesinresearch.id/index.php/AEFS/article/download/1011/794first seen 2026-08-30 05:33:00 · last seen 2026-09-21 05:21:14