Determinants of Carbon Disclosure: Board Size and Financial Performance
炭素開示の決定要因：取締役会規模と財務業績 (AI 翻訳)
Rona Tumiur Mauli Carolin Simorangkir
🤖 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炭素排出開示の決定要因を分析。取締役会の規模は開示に正の影響を与えるが、女性比率、収益性、レバレッジは有意でないことを示した。エージェンシー理論を支持する結果であり、自主的な開示が進む新興市場における実証的貢献。
English
This study examines determinants of carbon emission disclosure in Indonesian mining companies. Board size has a significant positive effect, while gender diversity, profitability, and leverage are not significant. Supports agency theory and provides empirical evidence from a voluntary disclosure context in an emerging market.
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
本論文はインドネシア鉱業を対象としていますが、取締役会の規模が炭素開示に影響するという知見は、日本企業がSSBJ対応でガバナンス体制を強化する際の参考になります。特に、自主開示から義務化への移行期にある日本にとって、新興市場の実証結果は示唆に富みます。
In the global GX context
While focused on Indonesian mining firms, this study's finding that board size positively influences carbon disclosure supports agency theory and informs global disclosure scholarship on governance roles. It adds emerging-market evidence to the broader literature on voluntary climate disclosure, relevant for jurisdictions like the EU (CSRD) and US (SEC) as they mandate disclosure.
👥 読者別の含意
🔬研究者:Empirical evidence on how board size drives carbon disclosure in a voluntary setting, contributing to agency theory and environmental disclosure literature.
🏢実務担当者:Mining companies can consider board expansion as a governance tool to improve carbon transparency, though effects may vary by context.
🏛政策担当者:Regulators can note that board composition may influence voluntary disclosure quality, suggesting governance-focused policy levers.
📄 Abstract（原文）
Purpose: This study examines the influence of board characteristics (board size and gender diversity) and financial factors (profitability and leverage) on carbon-emission-disclosure practices among mining companies in an emerging market context. Methodology: Employing a quantitative approach with a causal research design, this study analyzes secondary data from 50 firm-year observations of mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Multiple linear regression analysis was performed using SPSS version 26. Results: The findings reveal that board size has a significant positive influence on carbon emission disclosure (? = 0.318, p < 0.05), supporting agency theory. However, board gender diversity, profitability, and leverage have no significant influence on carbon disclosure practices. Conclusions: This study concludes that larger boards are more effective in promoting carbon emission disclosure practices in Indonesian mining companies. The model explains 28.9% of the variance in the carbon emission disclosure. Limitations: This study focuses exclusively on Indonesian mining companies over a five-year period, which may limit its generalizability. Contributions: This study contributes to the environmental disclosure literature by providing empirical evidence from an emerging market context where carbon disclosure remains voluntary.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.35912/sakman.v6i1.6309first seen 2026-07-14 04:45:00
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