Factors Influencing Carbon Emission Disclosure
炭素排出開示に影響を与える要因 (AI 翻訳)
Desiana Desiana, Ulfa Luthfia Nanda, Iwan Hermansyah
🤖 gxceed AI 要約
日本語
本研究は、新興国（インドネシア）のエネルギー企業における炭素排出開示の決定要因を分析。企業成長、取締役会規模、女性取締役、取締役会人数が開示に与える影響を調査した結果、女性取締役のみが有意な影響を持つことが判明。
English
This study empirically examines determinants of carbon emission disclosure among energy companies in an emerging market (Indonesia). Using multiple linear regression on 90 observations from 2018-2022, it finds that female directors significantly influence disclosure, while company growth, board size, and board of directors size do not.
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
インドネシアという新興国のエネルギー企業における炭素開示の実証研究は、日本企業の海外子会社やサプライチェーンにおける開示実態を理解する上で参考になる。
In the global GX context
This paper adds emerging-market evidence to the global literature on carbon disclosure determinants, complementing studies from developed markets. It highlights the role of board diversity in enhancing transparency, relevant for global investors and standard-setters.
👥 読者別の含意
🔬研究者:Provides empirical evidence on carbon disclosure determinants in an emerging market, useful for comparative studies.
🏢実務担当者:Suggests that having female directors on boards can improve carbon disclosure practices in energy companies.
🏛政策担当者:Indicates that promoting board diversity may enhance corporate transparency on climate issues.
📄 Abstract（原文）
The issue of global warming has captured the world’s attention; the rise in carbon emissions released by industry and motor vehicles is believed to be the cause. The world has committed to reducing the greenhouse gas effect through the Kyoto Protocol, an international agreement adopted to reduce greenhouse gas emissions and implemented in Kyoto in 1997. This study provides an empirical analysis specifically examining the influence of company growth, the size of the board of commissioners, the presence of female directors, and the size of the board of directors on carbon emissions disclosure among energy companies in emerging markets; whilst similar research has been extensively conducted in developed nations, it remains very limited in emerging markets. The population for this study comprises energy sector companies listed on the Indonesia Stock Exchange for the period 2018–2022 that published annual reports and/or sustainability reports. The sampling technique employed purposive sampling; the total sample comprised 18 energy sector companies with a total of 90 observations meeting the criteria. The analysis utilised multiple linear regression to test the hypotheses. The results of this study indicate that female directors have a significant influence on carbon emissions disclosure, whilst company growth, the size of the board of commissioners, and the size of the board of directors do not influence carbon emissions disclosure.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.32534/jv.v21i2.8510first seen 2026-07-01 05:51:12 · last seen 2026-07-01 05:51:36
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