グリーン会計と持続可能な開発：サステナビリティ報告の質による調整効果
Green Accounting dan Sustainable Development Dimoderasi Sustainability Reporting Quality (原題)
Cristina H Siboro, Dwi Suhartini
🤖 gxceed AI 要約
日本語
インドネシア証券取引所上場の鉱業37社・111社年データを用い、グリーン会計が持続可能な開発に与える影響とサステナビリティ報告の質の調整効果を検証。グリーン会計単独では有意な効果がない一方、報告の質は正に有意で、両者の関係を負に調整する。実質的な環境実践と開示品質の双方強化が必要と結論づける。
English
Using 111 firm-year observations from 37 Indonesian-listed mining firms (2022–2024), this study tests whether green accounting drives sustainable development and whether sustainability reporting quality moderates the link. Green accounting alone shows no significant effect, while reporting quality is positively significant and negatively moderates the relationship. The authors argue firms must pair substantive green accounting with higher-quality 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
SSBJ基準・有報でのサステナビリティ開示が進む日本では、開示の「質」が実質的環境実践を伴うかを問う本研究の視点は、形式開示・グリーンウォッシュ抑制の議論に示唆を与える。新興国鉱業の事例として、資源調達先の開示品質評価にも参考になる。
In the global GX context
Amid ISSB/CSRD-driven scrutiny of disclosure substance, this paper offers emerging-market evidence that reporting quality can decouple from—and even mask—weak environmental practice. It reinforces global debates on greenwashing and the need for assurance and substantive metrics beyond report publication.
👥 読者別の含意
🔬研究者:開示品質を調整変数として扱う実証設計と、開示と実践の乖離という論点を参考にできる。
🏢実務担当者:報告書の質的向上だけでは不十分で、グリーン会計の実質的運用を併せて整備すべきという示唆を得られる。
🏛政策担当者:開示義務化だけでなく、実質的環境実践を担保する保証・指標設計の必要性を示す。
📄 Abstract（原文）
The effect of green accounting on sustainable development, with sustainability reporting quality as a moderating variable, is examined in mining companies listed on the Indonesia Stock Exchange during 2022–2024. This research is motivated by the persistent environmental degradation caused by mining activities in Indonesia, where several companies continue to receive low environmental performance ratings despite publishing sustainability reports. This condition suggests that sustainability disclosure has not always been accompanied by substantive environmental practices. Using a quantitative approach with purposive sampling, 37 companies are selected, yielding 111 firm-year observations. Panel data regression with the Generalized Least Squares (GLS) approach is applied to analyze the data. The results show that green accounting has no significant effect on sustainable development, whereas sustainability reporting quality has a positive and significant effect and negatively moderates the relationship between green accounting and sustainable development. These findings suggest that companies need to strengthen the substantive implementation of green accounting alongside improving the quality of sustainability reporting in order to achieve sustainable development.
🔗 Provenance — このレコードを発見したソース
- openalex https://journal.insyaka.ac.id/index.php/index/article/view/2216first seen 2026-10-26 04:52:40 · last seen 2026-11-06 05:01:30
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
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。