Corporate Social Responsibility and Climate Action: Assessing Indonesian Mining Companies’ Contributions to SDG 13
企業の社会的責任と気候行動：インドネシア鉱山企業のSDG13への貢献の評価 (AI 翻訳)
W. Putri, A. Zamroni, Roel F. Ceballos, Ronnel C. Nolos
🤖 gxceed AI 要約
日本語
本研究は、インドネシアの鉱山企業10社のCSR・サステナビリティ報告書を質的に分析し、SDG13（気候変動対策）への貢献を評価した。その結果、低炭素技術と自然ベース解決策の組み合わせが増えているものの、効果測定の基準が不十分であること、目標設定はパリ協定等と整合しつつもガバナンスが弱くグリーンウォッシングの懸念があること、環境データ開示は改善したが比較可能性に欠けること、気候リスク認識は広がっていることなどが明らかになった。より体系的な評価とガバナンス強化が求められる。
English
This study qualitatively analyzes CSR and sustainability reports of ten Indonesian mining companies to assess their contributions to SDG 13. It finds growing use of low-carbon technologies and nature-based solutions, but weak effectiveness measurement; targets align with the Paris Agreement yet governance gaps raise greenwashing concerns; environmental disclosure improves but lacks comparability; and climate risk awareness is widespread. Systematic evaluation, stronger ESG governance, and deeper stakeholder engagement are needed.
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山企業を対象としており、日本のGX文脈には直接関係しない。しかし、日本企業がインドネシアで鉱山事業を行う際のCSR・気候開示の参考になる可能性がある。
In the global GX context
This paper provides empirical evidence from an emerging economy on CSR and climate disclosure in the mining sector. It complements global ESG literature by highlighting gaps in standardization and governance, which are relevant for international frameworks like ISSB and TCFD.
👥 読者別の含意
🔬研究者:Useful for scholars studying CSR, climate action, and ESG disclosure in resource-intensive sectors in developing countries.
🏢実務担当者:Corporate sustainability teams in mining can learn from the identified gaps in target-setting, LCA integration, and greenwashing risks.
🏛政策担当者:Indonesian regulators can use findings to strengthen ESG disclosure mandates and assurance requirements for mining companies.
📄 Abstract（原文）
This study examines how Indonesian mining companies incorporate climate action within their corporate social responsibility (CSR) strategies, with a particular focus on their contributions to Sustainable Development Goal (SDG) 13. Using qualitative content analysis of ten publicly available CSR and sustainability reports, the study identifies recurring themes in corporate disclosures, including operational activities, environmental performance data, target-setting, and collaborative initiatives. The findings reveal both progress and gaps in aligning mining practices with national and international climate objectives. Four thematic areas emerge, including (1) operational decarbonization efforts that increasingly combine low-carbon technologies with nature-based solutions (NbS), although their effectiveness is rarely assessed through standardized indicators; (2) responsibility framing and measurable targets that show greater alignment with frameworks such as the Paris Agreement and Indonesia’s Nationally Determined Contributions, yet governance and assurance mechanisms remain underdeveloped, raising concerns of potential greenwashing; (3) while disclosure of environmental data has improved, comparability across firms is constrained by inconsistent adoption of metrics and limited integration of Life Cycle Assessment (LCA); and (4) climate-related risks are widely acknowledged, with firms outlining resilience strategies and engaging in multi-stakeholder partnerships to enhance adaptive capacity. Overall, Indonesian mining companies demonstrate a growing recognition of their role in climate action. However, advancing their contribution to SDG 13 requires systematic evaluation of NbS, stronger ESG governance and accountability, broader institutionalization of LCA, and deeper stakeholder engagement. These improvements are essential to ensure CSR initiatives deliver substantive, measurable, and socially inclusive climate outcomes.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.26554/ijems.2026.10.1.17-28first seen 2026-05-05 21:49:24
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