Communicating Sustainability from the Top: A Study of Director Forewords in Indonesian Corporate Sustainability Report
トップからのサステナビリティ情報発信：インドネシア企業サステナビリティ報告書における取締役序文の研究 (AI 翻訳)
Maria Advenita Gita Elmada, Angga Ariestya
🤖 gxceed AI 要約
日本語
本研究は、インドネシアのSRI-KEHATI指数構成企業のサステナビリティ報告書における取締役序文を分析。Landrumのフレームワークを用いて定量内容分析を行い、経済・ビジネス志向が支配的であることを示唆。サステナビリティ経営のコミュニケーション戦略に関する示唆を提供。
English
This study analyzes director forewords in sustainability reports of Indonesian SRI-KEHATI index companies using quantitative content analysis and Landrum's framework. It finds that economic and business orientations dominate, offering insights for sustainability communication strategies in emerging markets.
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
インドネシアのサステナビリティ報告書の序文分析。日本企業のインドネシア投資や現地子会社の報告書作成に参考になる可能性がある。
In the global GX context
This study of director forewords in Indonesian sustainability reports offers a framework for analyzing corporate sustainability communication that could be applied in other emerging markets.
👥 読者別の含意
🔬研究者:This paper provides insights into how Indonesian firms communicate sustainability, useful for comparative sustainability communication research.
🏢実務担当者:Corporations can learn from the thematic analysis to craft more effective sustainability report forewords.
🏛政策担当者:Regulators in developing countries can consider the findings to encourage more comprehensive sustainability disclosures.
📄 Abstract（原文）
Corporate sustainability has emerged as a crucial issue for enterprises aiming to exhibit their social and environmental accountability. Corporate sustainability can be conveyed through sustainability reports, typically initiated with insights from the company's director. This study examines the sustainability communication tactics utilised by organisations, emphasising the forewords written by directors in their sustainability reports. The companies are included in the SRI-KEHATI index for 2024. The SRI-KEHATI Index is a stock index that assesses the performance of Indonesian companies according to their environmental, social, and governance (ESG) standards. Inclusion in this index signifies that a corporation is acknowledged for its dedication to sustainable and responsible business practices. This study employs quantitative content analysis to identify and classify sustainability themes according to Landrum's framework, which includes economic orientation, business orientation, systemic transformation, regenerative approaches, and co-evolutionary strategies. The study seeks to determine the prevailing themes in corporate sustainability communication, potentially highlighting economic and business dimensions while examining the level of awareness concerning wider environmental challenges. The analysis will evaluate how these themes demonstrate corporate dedication to ESG principles and the incorporation of sustainability into business processes. Anticipated results encompass an understanding of how SRI-KEHATI enterprises convey their sustainability strategies and provide actionable suggestions for other organisations in developing effective sustainability communications. This research enhances the literature on corporate sustainability by emphasising the necessity of implementing complete long-term sustainability plans in business.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.47836/pjssh.34.s3.07first seen 2026-07-26 05:37:00
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