A GRI-BASED ESG DISCLOSURE DATASET FOR PALM OIL, PULP AND PAPER, AND FORESTRY COMPANIES IN INDONESIA
インドネシアのパーム油、パルプ・紙、林業企業向けのGRIベースのESG開示データセット (AI 翻訳)
Tegar Ditya Pragama, Disman, Heny Hendrayati, Puspo Dewi Dirgantari
🤖 gxceed AI 要約
日本語
本論文は、インドネシア証券取引所上場の森林利用企業を対象に、GRI基準に基づくESG開示データセットを構築した。2023年・2024年度の71社年観測（41社）をカバーし、パーム油、パルプ・紙、林業の3セクターを含む。144指標の二元コーディングで高い信頼性を達成。EU森林減少規制（EUDR）下での国際的監視に対応する重要なデータを提供する。
English
This paper constructs an ESG disclosure dataset for Indonesian forest-utilizing companies listed on the IDX, covering 71 firm-year observations from 41 firms across palm oil, pulp and paper, and forestry sectors. Using 144 GRI-based indicators with dual-coder content analysis (Cohen's kappa 0.85–0.91), it addresses a critical gap in ESG research for Indonesia's forest sector under the EU Deforestation Regulation.
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
本データセットは、日本企業が関係するパーム油・パルプ・林業セクターにおけるESG開示の実態を把握する上で有用です。特にEU森林減少規制（EUDR）への対応が求められる中、日本企業のサプライチェーン開示のベンチマークとして活用できます。
In the global GX context
This dataset offers a valuable benchmark for ESG disclosure in Indonesia's forest-utilizing sectors, which are critical to global supply chains. It supports research on disclosure determinants and provides a baseline for evaluating compliance with the EU Deforestation Regulation (EUDR).
👥 読者別の含意
🔬研究者:Researchers can reuse this dataset to analyze ESG disclosure determinants and test the impact of EUDR on corporate transparency.
🏢実務担当者:Corporate sustainability teams in palm oil, pulp/paper, and forestry can benchmark their own disclosure against this dataset and identify gaps for EUDR compliance.
🏛政策担当者:Regulators in Indonesia and importing countries can use this dataset to assess the current state of ESG disclosure and design policies to improve transparency.
📄 Abstract（原文）
This article presents an original Environmental, Social, and Governance (ESG) disclosure dataset constructed through systematic dual-coder content analysis for Indonesian forest-utilizing companies listed on the Indonesia Stock Exchange (IDX). The dataset encompasses 71 company-year observations from 41 unique companies across fiscal years 2023 and 2024, covering three sectors: palm oil (21 companies, 37 observations), pulp and paper (11 companies, 21 observations), and forestry and wood products (9 companies, 13 observations). ESG disclosure was assessed using 144 indicators derived from the Global Reporting Initiative (GRI) Standards, comprising 72 Governance, 32 Environmental, and 40 Social items. Each indicator was scored using a binary approach (1 = disclosed, 0 = not disclosed), with inter-coder reliability yielding Cohen's kappa coefficients of 0.85 to 0.91. This dataset addresses a critical gap in ESG disclosure research for Indonesia's forest-utilizing sector, which faces increasing international scrutiny under the European Union Deforestation Regulation (EUDR). The data can be reused for analyzing disclosure determinants, conducting subsector comparisons, evaluating the effectiveness of sustainability certification schemes, and benchmarking corporate transparency against regulatory requirements. The full dataset is publicly deposited at Mendeley Data (DOI: 10.17632/hnsb3h9353.2) under a CC BY 4.0 license.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.5281/zenodo.20282403first seen 2026-07-09 04:48:55
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