Internal Governance Mechanisms and Corporate Carbon Transparency
内部ガバナンスメカニズムと企業のカーボントランスペアレンシー (AI 翻訳)
Ravololonirina Natacha, Susi Sarumpaet
🤖 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鉱業企業53社の2022～2024年のパネルデータを用い、取締役会の規模、独立取締役、業績連動型役員報酬が炭素排出開示に与える影響を分析。取締役会の規模は炭素透明性に有意な負の影響、独立取締役は有意でなく、役員報酬は弱い正の効果を示した。ガバナンス構造と気候関連開示の複雑な関係を示唆。
English
This study examines the impact of board size, independent commissioners, and performance-based executive compensation on carbon emission disclosure among 53 mining firms listed on the Indonesia Stock Exchange from 2022 to 2024. Using panel data and fixed-effects regression, it finds that board size has a significant negative effect, independent commissioners no significant effect, and executive compensation a weak positive effect. The findings highlight the complex role of governance in shaping climate-related 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
インドネシア鉱業企業を対象とした本研究は、日本企業のカーボン・ディスクロージャー実務にも示唆を与える。特に、取締役会の規模と構成が開示の質に影響する点は、SSBJ対応や有報での気候関連開示を進める日本企業のガバナンス設計に参考となる。
In the global GX context
While focused on Indonesia, this study contributes to the global understanding of how corporate governance mechanisms influence carbon transparency. For international policymakers and investors, it underscores that board structure and executive incentives can significantly affect the quality of climate disclosure, relevant to TCFD/ISSB implementation.
👥 読者別の含意
🔬研究者:Provides empirical evidence from an emerging market on the link between corporate governance and carbon disclosure, extending the literature beyond developed economies.
🏢実務担当者:Suggests that reducing board size and linking executive compensation to carbon performance may enhance transparency; useful for sustainability teams reviewing governance practices.
🏛政策担当者:Highlights the need for regulatory guidance on board composition and incentive structures to improve corporate carbon disclosure quality.
📄 Abstract（原文）
Climate change has increased expectations for companies to be transparent about their environmental impact, particularly carbon emissions. Carbon disclosure enables stakeholders to assess how firms manage environmental and climate-related risks, yet transparency remains uneven, especially in high-impact industries such as mining. This study examines the influence of internal governance mechanisms: board size, independent commissioners, and performance-based executive compensation on carbon emission disclosure among mining companies listed on the Indonesia Stock Exchange during 2022–2024. Using panel data from 53 firms and a fixed-effects regression model, the results show that board size has a significant negative effect on carbon transparency, independent commissioners have no significant influence, and executive compensation has a positive but relatively weak effect. These findings highlight the complex role of governance structures in shaping environmental reporting and provide insights for policymakers and managers seeking to improve climate-related disclosure.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.61132/ijema.v3i1.1191first seen 2026-06-29 08:29:06
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