Analisis Teori Legitimasi, Stakeholder dan Kelembagaan dalam Pelaporan ESG dan Integrated Reporting
Hicca Maria Gandi Putri Aruan, Mawar Pasaribu, Romauli Tiurmaida Togatorop, Anastasya Indriani Pasaribu, Rellis Cindi Sianturi, Amos Michael Sitanggang
🤖 gxceed AI 要約
日本語
本研究は、インドネシアのユニリーバにおけるESG報告と統合報告を、正当性理論、ステークホルダー理論、制度理論の観点から分析した質的事例研究である。持続可能性報告が社会的正当性の維持、ステークホルダーの情報ニーズへの対応、規制・国際基準への適応に寄与することを示した。
English
This qualitative case study analyzes ESG and integrated reporting at PT Unilever Indonesia through the lens of legitimacy, stakeholder, and institutional theories. It finds that sustainability reporting helps maintain social legitimacy, meet stakeholder information needs, and adapt to regulations and international standards, ultimately building trust and supporting long-term 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
日本企業のESG報告実務にとって直接的な示唆は限定的だが、理論枠組みとして正当性・ステークホルダー・制度理論がどのように実践に適用されるかを示す点で参考になる。
In the global GX context
While a single-company case study, it provides a concrete example of how legitimacy, stakeholder, and institutional theories underpin ESG reporting practices globally. It reinforces the strategic value of sustainability reporting for corporate reputation and stakeholder trust.
👥 読者別の含意
🔬研究者:Demonstrates application of three classic theories to ESG reporting in an emerging-market context.
🏢実務担当者:Highlights how ESG reporting can build stakeholder trust and maintain legitimacy; useful for strategy justification.
📄 Abstract（原文）
This study aims to analyze the application of legitimacy theory, stakeholder theory, and institutional theory in Environmental, Social, and Governance (ESG) reporting and Integrated Reporting at PT Unilever Indonesia Tbk. The study employs a qualitative approach with a descriptive research method to gain a comprehensive understanding of the company’s sustainability reporting practices. The data used in this research consist of secondary data obtained from Sustainability Reports, Annual Reports, ESG reports, scientific journals, and other relevant literature related to the research topic. Data collection was conducted through documentation and literature review techniques, while data analysis was carried out using descriptive qualitative analysis based on the perspectives of legitimacy theory, stakeholder theory, and institutional theory. The findings indicate that PT Unilever Indonesia Tbk has consistently implemented ESG reporting and Integrated Reporting as part of its corporate sustainability strategy. These reporting practices serve to maintain social legitimacy, fulfill stakeholders’ information needs, and adapt to regulatory requirements as well as international reporting standards. Furthermore, ESG reporting and Integrated Reporting have a positive impact on enhancing stakeholder trust, strengthening corporate reputation, and supporting long-term business sustainability. The study concludes that sustainability reporting plays a strategic role in creating long-term value for both the company and its stakeholders.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.30640/inisiatif.v5i2.7289first seen 2026-07-18 07:00:18
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