The role of sustainability committee and sustainability report quality in carbon emission disclosure
サステナビリティ委員会とサステナビリティ報告書の品質が炭素排出開示に与える役割 (AI 翻訳)
Budianto, Doddy Setiawan, Wahyu Widarjo, Taufiq Arifin
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所に上場するエネルギー・鉱業企業を対象に、サステナビリティ委員会の設置とサステナビリティ報告書の品質（独立した外部保証の有無）が炭素排出開示に与える影響をパネルデータ分析により検証した。結果、両者とも炭素排出開示に正の有意な影響を与えることが示された。外部保証を受けた報告書は開示レベルが高く、報告書品質の重要性が示唆された。
English
This study examines the impact of sustainability committees and sustainability report quality (proxied by independent external assurance) on carbon emission disclosure among Indonesian energy and mining firms. Using panel data from 2020-2023, both factors positively and significantly influence disclosure levels, supporting legitimacy and stakeholder theories. The findings highlight the role of governance and assurance in enhancing environmental transparency.
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
日本ではSSBJ開示基準の適用が迫る中、サステナビリティ委員会の設置や外部保証の活用が開示品質向上に寄与するという実証結果は、日本の企業統治と開示実務に示唆を与える。特に、有報や統合報告書での気候関連開示の充実に向けたガバナンス体制の重要性を再認識させる。
In the global GX context
This study provides empirical evidence from an emerging market on how sustainability governance and assurance enhance carbon disclosure, relevant to global discussions on ISSB and CSRD implementation. It underscores the value of independent assurance in improving report credibility, a key consideration for regulators and standard-setters worldwide.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the role of sustainability committees and assurance in carbon disclosure, useful for governance and disclosure research.
🏢実務担当者:Highlights the importance of establishing sustainability committees and seeking external assurance to improve carbon disclosure quality.
🏛政策担当者:Suggests policy interventions requiring sustainability committees and independent assurance to enhance corporate transparency.
📄 Abstract（原文）
Purpose - This study aims to analyze the role of sustainability committees and the quality of sustainability reports on carbon emission disclosure in energy and mining companies in Indonesia. Methodology/approach - This research is a quantitative study using panel data. Model estimation uses the OLS method. The sample consists of energy and mining companies listed on the Indonesia Stock Exchange (IDX). Data were collected from annual and sustainability reports for the period 2020-2023. Findings - The empirical results indicate that both sustainability committees and sustainability report quality have a positive and significant influence on carbon emission disclosure. The presence of a sustainability committee enhances corporate commitment to environmental transparency, leading to more extensive carbon emission disclosure. Furthermore, sustainability reports that are subject to independent external assurance exhibit higher levels of carbon emission disclosure, suggesting that report quality contributes to improved environmental reporting practices. Thoeretical/Practical/Social implications - The findings support legitimacy and stakeholder theories by highlighting the role of sustainability governance in enhancing environmental accountability. Policymakers are encouraged to require sustainability committees and promote independent external assurance practices to improve the credibility, quality, and transparency of corporate sustainability disclosures. Originality/value - This study provides novel evidence that sustainability report quality, proxied by independent external assurance, positively influences carbon emission disclosure. The robustness test using Tobit regression further confirms the consistency of the findings across alternative model specifications.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.22219/jameela.v4i2.44941first seen 2026-08-08 05:07:40
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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。