持続可能なビジネス慣行に関する計量書誌学的分析と文献レビュー：インドネシアのセメント産業におけるサステナビリティ開示
A Bibliometric Analysis and Literature Review of Sustainable Business Practices: Sustainability Disclosure in Indonesia’s Cement Industry (原題)
Wijaya Triwacananingrum, Rahmawati Rahmawati, Djuminah Djuminah, Agung Nur Probohudono
🤖 gxceed AI 要約
日本語
インドネシアのセメント企業17社の2017〜2020年のサステナビリティレポートをGRI基準で分析。Loughran-McDonaldの語数カウント法によるテキスト分析と計量書誌学的手法を組み合わせ、企業別・年別の開示傾向をマッピングした。Semen Jawaが総合・社会面で最も優れ、Indocementが環境面で最も充実した開示を行っていた。新興国セメント産業の開示実態を示す事例研究。
English
This study analyzes sustainability reports from 17 Indonesian cement companies (2017-2020) using GRI standards, combining word-count textual analysis (Loughran-McDonald) with bibliometric mapping. Semen Jawa showed the strongest overall and social disclosure, while Indocement led on environmental disclosure. It offers a descriptive mapping of disclosure practices in an emerging-market heavy industry.
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
日本企業にとって直接の規制示唆は乏しいが、GRI準拠開示の新興国における実態把握や、SSBJ導入後に求められるセクター別開示ベンチマークの参考になり得る。アジアの重工業セクターの開示比較に関心のある実務家に有用。
In the global GX context
Adds emerging-market empirical evidence to global disclosure scholarship, which remains dominated by EU/US/Japan studies. Useful for understanding how GRI-based disclosure is applied in heavy industry in Southeast Asia, a region increasingly relevant to ISSB adoption discussions.
👥 読者別の含意
🔬研究者:新興国・重工業セクターにおけるGRI開示の計量分析手法と実証データを提供する。
🏢実務担当者:アジアのセメント・素材産業における開示ベンチマークとして、自社のGRI対応の参考にできる。
🏛政策担当者:インドネシア等の新興国における開示義務化・ISSB導入検討時のセクター別実態把握に資する。
📄 Abstract（原文）
Objective: The purpose of this study is to analyze data mapping from cement companies and disclosures in sustainability reports. Diagrams will be incorporated to facilitate a comprehensive understanding. Method: This research uses sustainability reports from 17 cement companies in Indonesia, with disclosure years 2017-2020, using the GRI standards approach. This study reviews sustainability reports using Textual Analysis with a word-count approach developed by Loughran and McDonald. This approach counts how many words describe the context of the sustainability report and its disclosures, followed by the presentation of the Bibliometric Analysis developed by Hesford. Furthermore, the researcher will conduct a complete descriptive and thematic analysis. Results: This study shows that Semen Jawa had the best overall sustainability disclosures across the observed years. The most general aspect was disclosed by Semen Jawa in 2017, Semen Tonasa in 2018, and Semen Baturaja in 2019 and 2020. The most economical aspect was Semen Jawa throughout 2017-2019, and Semen Baturaja in 2020. Disclosing the most environmental aspect was PT. Indocement Tunggal Perkasa for the entirety of the observed years. The most social aspect was Semen Jawa from 2017-2020. With this mapping, you will be able to see the cement industry's concern for sustainability. Novelty: Through sustainability reports, it is hoped to demonstrate the sustainability of Indonesia's cement industry, which is expected to help protect it from the negative impacts of its production operations. Therefore, it is hoped that the cement industry's role in the country's economy will eventually be strengthened.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.63230/jolabis.3.1.283first seen 2026-09-16 05:38:59 · last seen 2026-09-21 05:51:18
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