インドネシア企業におけるCEO特性と炭素排出量開示の関係の解明
Unveiling the relationship between CEO characteristics and carbon emissions disclosure in Indonesian firms (原題)
(著者不明)
🤖 gxceed AI 要約
日本語
インドネシア企業768社・2,323社年を対象に、アッパーエシュロン理論に基づきCEOの任期・学歴・性別・国籍が炭素排出量開示に与える影響を回帰分析で検証。CEO任期が短いほど、会計・ビジネス系の学歴を持つほど、また外国人より現地CEOの方が炭素開示水準が高いことを発見。学歴水準や性別は開示に影響しなかった。
English
Using upper-echelon theory and 2,323 firm-year observations from 768 Indonesian firms (2018-2021), this study examines how CEO tenure, education, gender, and nationality affect carbon emissions disclosure. Shorter CEO tenure, an accounting/business educational background, and local (vs. foreign) CEOs are associated with higher carbon disclosure, while education level and gender show no effect.
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
SSBJ基準や有価証券報告書でのサステナビリティ開示が進む日本では、経営トップの属性が開示姿勢を左右するという知見は、取締役会・CEO選任やガバナンス設計を考える上で示唆に富む。特にCEO任期と開示の関係は、日本企業の長期在任慣行を見直す議論に接続しうる。
In the global GX context
As ISSB/SSBJ disclosure frameworks expand globally, this study adds emerging-market evidence that CEO attributes—tenure, educational background, nationality—shape carbon disclosure quality. It complements governance-focused disclosure scholarship largely based on developed markets, offering a lens for board composition and CEO succession debates in transition-finance contexts.
👥 読者別の含意
🔬研究者:CEO属性と気候開示の関係について、新興国・インドネシアの大規模パネルデータによる実証証拠を提供する。
🏢実務担当者:CEOの任期設計や選任基準が炭素開示の充実度に影響しうることを示し、ガバナンス体制の見直しに活用できる。
🏛政策担当者:炭素開示の質を高めるには、企業統治・CEO選任のインセンティブ設計や開示規制の実効性確保が重要であることを示唆する。
📄 Abstract（原文）
This study aims to examine the impact of Chief Executive Officer (CEO) characteristics on carbon emissions disclosure in Indonesian firms using the upper-echelon theory. CEO characteristics investigated in this study include CEO tenure, education, gender and nationality. This study uses a sample of 768 Indonesian firms from 2018 to 2021 that yields 2,323 firm-years of observation. The data are gathered manually from company reports. The association between CEO characteristics and carbon emissions disclosure is investigated using regression analysis with panel data. This study finds that a shorter tenure of the CEO results in a higher level of carbon emissions disclosure. In terms of education, this study finds that CEO with an accounting or business educational background will present more carbon emissions information than CEO with other educational backgrounds. In addition, local or domestic CEO tends to disclose more carbon emissions information than foreign CEO. On the other hand, the extent of carbon emissions disclosure does not depend on the educational level or the gender of the CEO. This study suggests that Indonesian companies implement a year-limited tenure of the CEO to ensure the governance systems are effective in addressing companies’ issues and risks. In addition, the companies are suggested to consider appointing a CEO who has an accounting or business educational background to tackle environmental issues such as carbon emissions. Companies are recommended to hire a local or domestic CEO rather than a foreign CEO because of their knowledge about the business environment and sustainability regulations in Indonesia. In the literature, there are limited studies investigating CEO characteristics on carbon emissions disclosure because previous studies dominantly examine stakeholder pressures, ownership structure and governance. Hence, this study provides empirical evidence about the relationship between CEO characteristics that include tenure, education, gender and nationality and carbon emissions disclosure.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1108/cg-08-2025-0591first seen 2026-09-12 05:46:11 · last seen 2026-09-22 05:14:55
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