Climate change disclosure, sustainability assurance, and audit quality in ASEAN public companies
ASEAN上場企業における気候変動開示、サステナビリティ保証、および監査品質 (AI 翻訳)
Puji Handayati, Tatas Ridho Nugroho, Yuni Yuningsih, Yeut Hong Tham, Zhiyue Sun, Sulis Rochayatun
🤖 gxceed AI 要約
日本語
本研究は、インドネシアとマレーシアの上場企業50社を対象に、気候変動開示が監査品質に与える影響を分析。パネルデータ回帰の結果、気候開示は監査品質に正の影響を与えるが、サステナビリティ保証の調整効果は有意ではなかった。ASEAN地域の新興市場における気候開示と監査の関係に実証的貢献。
English
This study analyzes the impact of climate change disclosure on audit quality using panel data from 50 public companies in Indonesia and Malaysia (2019-2024). Results show a positive effect of climate disclosure on audit quality, but sustainability assurance does not significantly moderate this relationship. It provides empirical evidence from developing ASEAN markets on climate disclosure and audit credibility.
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によるサステナビリティ開示基準の策定が進む中、監査品質と気候開示の関係は実務的関心が高い。本研究成果は、ASEAN新興市場における知見を提供し、日本企業の海外子会社監査やサプライチェーン評価に示唆を与える可能性がある。
In the global GX context
As TCFD and ISSB frameworks push for climate disclosure assurance, this study provides evidence from ASEAN markets on how such disclosure affects audit quality. The non-significant moderating role of sustainability assurance suggests that assurance practices may need strengthening to enhance audit credibility. Useful for global disclosure standard-setters.
👥 読者別の含意
🔬研究者:Empirical evidence on the link between climate disclosure and audit quality in emerging ASEAN markets.
🏢実務担当者:Corporate sustainability teams can use findings to justify climate disclosure as improving audit credibility.
🏛政策担当者:Regulators should consider the need for stronger assurance standards to enhance the impact of climate disclosure on audit quality.
📄 Abstract（原文）
The issues of climate change and sustainability transparency are becoming increasingly important in global corporate governance, particularly in improving the credibility of financial reports and audits. This study examines the effect of climate change disclosure on audit quality in public companies in Indonesia and Malaysia, while also testing the role of sustainability assurance as a moderating variable. Using panel data from 50 public companies listed in both countries during the period 2019–2024, this study applies a panel data regression model to analyze the effect of climate disclosure on audit quality and evaluate the moderating function of sustainability assurance. The results show that climate change disclosure has a positive effect on audit quality, indicating that companies that are transparent in reporting climate risks tend to produce more credible audits. On the other hand, sustainability assurance also contributes to improving audit quality, although it is not significant as a moderating variable in the relationship between climate disclosure and audit quality. This study provides empirical contributions to the development of literature related to audit quality and climate disclosure in developing countries, particularly in the ASEAN region, and offers practical recommendations for regulators, auditors, and company management in improving transparency and audit quality in sectors vulnerable to climate risks. In addition, the study contributes to the attainment of Sustainable Development Goal (SDG-13): Climate Action through its focus on the role of corporate disclosure and assurance practices in addressing climate-related risks and enhancing governance structures.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1007/s43621-026-03790-wfirst seen 2026-07-15 05:13:44
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。