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財務業績がサステナビリティ報告書開示に与える影響

THE INFLUENCE OF FINANCIAL PERFORMANCE ON SUSTAINABILITY REPORT DISCLOSURE (原題)

Fitriya Sari, Muzayyanah Muzayyanah, Muhamad Dzulfikri

JURNAL MANEKSI📚 査読済 / ジャーナル2026-09-01#ESG対象セクター: cross_sector
DOI: 10.31959/jm.v15i3.3974
原典: https://doi.org/10.31959/jm.v15i3.3974

🤖 gxceed AI 要約

日本語

インドネシアのESG Star Index掲載企業を対象に、ROAで代理される財務業績がサステナビリティ報告書開示に与える影響を検証した定量研究。単純線形回帰分析の結果、ROAは開示水準に正かつ有意な影響（p=0.000）を与えることが示された。収益性の高い企業ほどサステナビリティ情報をより広範に開示する傾向があり、財務業績の強化が開示の質・範囲の向上を通じてステークホルダー信頼と長期的な事業持続性に寄与すると結論づけている。

English

A quantitative study examining how financial performance (ROA) affects sustainability report disclosure among firms in Indonesia's ESG Star Index. Simple linear regression shows ROA has a positive, significant effect on disclosure (p=0.000), indicating more profitable firms disclose sustainability information more extensively. The authors conclude that strong financial performance drives greater transparency and supports long-term business sustainability.

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・有報でのサステナビリティ開示義務化が進む中、財務業績と開示水準の相関は開示対応リソース配分を考える上で参考になる。ただし新興国市場の実証であり、日本企業の統合報告書・投資家対応の文脈に直接適用するには慎重さが必要。

In the global GX context

Amid global moves toward mandatory climate disclosure (ISSB, CSRD, SEC), this study adds emerging-market evidence that profitability correlates with disclosure extent. It reinforces the resource-based view of disclosure capacity, relevant to debates on whether disclosure mandates disadvantage smaller or less profitable firms.

👥 読者別の含意

🔬研究者:財務業績と開示水準の正の相関を新興国データで示した実証例として、開示決定要因研究の比較材料になる。

🏢実務担当者:収益性が開示リソース確保の前提となる可能性を示唆し、サステナビリティ開示体制の予算・人員計画の参考になる。

🏛政策担当者:開示義務化が非高収益企業に与える負担を検討する際、財務余力と開示水準の関係を踏まえた支援策の必要性を示唆する。

📄 Abstract（原文）

Introduction: This study examines the effect of financial performance, proxied by Return on Assets (ROA), on Sustainability Report disclosure among companies listed in the ESG Star Index. Increasing concerns regarding sustainable business practices have encouraged companies to disclose economic, social, and environmental information as a form of accountability to stakeholders. Financial performance is considered an important factor influencing the extent of sustainability disclosure because companies with higher profitability tend to have greater resources to support sustainability activities. Methods: This research employed a quantitative approach using secondary data obtained from annual reports and sustainability reports published by companies included in the ESG Star Listed Companies. The sample was selected using a purposive sampling technique based on predetermined criteria. Data were analyzed using descriptive statistics, classical assumption tests, simple linear regression analysis, partial t-test, and coefficient of determination analysis with the assistance of IBM SPSS Statistics software.Results: The findings reveal that financial performance, proxied by ROA, has a positive and significant effect on Sustainability Report disclosure, as indicated by a significance value of 0.000, which is lower than the significance level of 0.05. These results suggest that companies with higher profitability tend to disclose sustainability information more extensively. The study concludes that strong financial performance encourages greater transparency in sustainability practices and positively contributes to the extent of Sustainability Report disclosure. Companies should continuously improve financial performance while enhancing the quality and extent of Sustainability Report disclosure to strengthen stakeholder trust and support long-term business sustainability. Keywords: Financial Performance, Sustainability Report Disclosure

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