The relationship between Sustainability reporting and Company value in the ESG Era in Companies listed on the Indonesia Stock Exchange
ESG時代におけるサステナビリティ報告と企業価値の関係：インドネシア証券取引所上場企業を対象に (AI 翻訳)
Ni Luh Putu Sandrya Dewi, Luh Gede Kusuma Dewi, Ni Luh Gede Mahayu Dicriyani, Ni Nyoman Yuniari
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所上場企業を対象に、ESG時代におけるサステナビリティ報告と企業価値の関係を文献レビューにより分析した。結果、サステナビリティ報告は企業価値に有意な影響を与えるが、その影響は開示範囲などの要因によって異なることを示した。
English
This study uses a literature review to analyze the relationship between sustainability reporting and company value in the ESG era for companies listed on the Indonesia Stock Exchange. The results show that sustainability reporting significantly influences company value, though the impact varies depending on factors such as the scope of 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
インドネシア市場に焦点を当てた研究であり、日本企業のESG開示実務に直接的な示唆は限られるが、新興国における開示の重要性を再確認させる点で参考になる。
In the global GX context
While focused on Indonesia, this study reinforces the general importance of sustainability reporting for firm value, adding empirical evidence from an emerging market to the global ESG literature.
👥 読者別の含意
🔬研究者:Provides a literature review framework for studying sustainability reporting and firm value in emerging markets.
🏢実務担当者:Highlights that sustainability reporting scope matters for company valuation, useful for disclosure strategy.
📄 Abstract（原文）
ESG (Evironmental, Social, and Governace) is a concept that must be considered by companies in order to be able to survive and achieve sustainability. This issue has become the center of attention among companies and business people in Indonesia. The challenges and opportunities that can be faced are understanding sustainability by implementing sustainable reporting and developing significantly. This research uses a literature approach which aims to understand more deeply about sustainability issues. The results show that sustainability reporting has a significant influence on the Company's value, even though the Company experiences various impacts according to the segmentation undertaken. Factors such as the scope of disclosure are important in meeting the challenges and opportunities in sustainability issues.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.52432/justbest.5.2.95-103first seen 2026-05-14 22:08:50
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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。