Drivers of CSR Disclosure in Mining Sector: Liquidity, Green Index, or Profitability?
鉱業セクターにおけるCSR開示の推進要因：流動性、グリーン指標、収益性のどれか？ (AI 翻訳)
Samsinar, Haliah, Darmawati
🤖 gxceed AI 要約
日本語
本研究は、インドネシアの鉱業企業におけるCSR開示の推進要因を分析した。収益性はCSR開示に正の影響を与えるが、流動性とPROPER格付け（グリーン会計）は有意な影響を示さなかった。説明力が低いことから、他の未観測要因が支配的であることが示唆される。
English
This study examines how liquidity, green accounting (PROPER rating), and profitability influence CSR disclosure in Indonesian mining firms. Using panel data from 2019-2022, it finds profitability positively affects CSR disclosure, while liquidity and PROPER rating have no significant effect. The findings suggest mandatory environmental ratings do not automatically encourage voluntary CSR disclosure.
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
インドネシアの鉱業セクターに特化した研究だが、日本でもSSBJ導入に伴い、自主的開示と規制評価制度の関係性を考察する上で示唆に富む。特に、新興国市場における開示実務の理解に役立つ。
In the global GX context
While focused on Indonesia, this study offers insights into the interplay between mandatory environmental ratings and voluntary CSR disclosure, relevant to emerging markets. For global disclosure scholarship, it adds evidence that regulatory ratings may not automatically boost disclosure quality, especially when rating variation is low.
👥 読者別の含意
🔬研究者:Useful for researchers studying CSR determinants and the role of mandatory environmental ratings in emerging markets.
🏢実務担当者:Practitioners in mining sectors may note that profitability drives CSR disclosure more than regulatory ratings.
🏛政策担当者:Policymakers should consider that mandatory green ratings may not significantly increase voluntary CSR disclosure without broader incentives.
📄 Abstract（原文）
This study examines whether liquidity, green accounting, or profitability drives CSR disclosure in Indonesian mining companies, contributing first empirical evidence comparing mandatory PROPER ratings against financial metrics. Using panel data from nine mining firms listed on the Indonesia Stock Exchange over 2019–2022 (36 observations), CSR disclosure is measured via GRI-based index, green accounting by PROPER rating, and liquidity and profitability by current ratio and return on assets. The findings reveal that profitability has a positive and significant effect on CSR disclosure, while liquidity shows no significant effect. Contrary to expectations, PROPER rating does not significantly affect CSR disclosure, attributed to limited rating variation (all Red-Blue, no Green-Gold). The low explanatory power (14%) suggests unobserved factors dominate. For regulators, the non-significant PROPER effect indicates mandatory ratings do not automatically encourage voluntary disclosure.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://journalijfbm.my.id/index.php/ijfbm/article/download/1/4first seen 2026-07-18 07:56:29
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