CEO Characteristics and ESG Disclosure: An Indonesian Evidence
CEOの特性とESG開示：インドネシアの証拠 (AI 翻訳)
Henisa Fatmawati Akbar, Nasyiah Hasanah Purnomowati
🤖 gxceed AI 要約
日本語
インドネシア上場企業におけるCEOの年齢、任期、教育背景がESG開示に与える影響を検証。年齢は有意でないが、任期は負の影響、工学系教育は正の影響を示す。Upper Echelon理論の拡張。
English
This study examines the impact of CEO characteristics (age, tenure, education) on ESG disclosure for Indonesian public firms using panel data from 2020-2022. Results show CEO age is insignificant, tenure negatively affects ESG disclosure, while engineering education background positively influences disclosure. Extends upper echelon theory to ESG context.
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
インドネシア市場におけるCEO特性とESG開示の関係を実証。日本企業のESG開示戦略への示唆があるが、GX（カーボン開示）への直接関連は限定的。
In the global GX context
Provides emerging market evidence on how CEO characteristics shape ESG disclosure. While not directly about climate/GX, it contributes to understanding corporate governance factors in ESG reporting, relevant for global disclosure scholarship.
👥 読者別の含意
🔬研究者:Useful for corporate governance and ESG disclosure literature.
🏢実務担当者:May inform board composition for better ESG outcomes.
📄 Abstract（原文）
This paper purposes to investigate the influence of the characteristics of the Chief Executive Officer (CEO) on Environmental, Social, and Governance (ESG) disclosure for public companies in Indonesia. This research is constructed from the Upper Echelon Theory, which investigates the effect of age, tenure, and educatio of the CEO on ESG disclosure. The research uses a panel data set of 219 firm-year observations of public companies from Indonesia from 2020 to2022, and ESG scores from the Refinitiv database. This study employs a panel data regression with robust standard errors as the empirical method. The results of the study reveal that the age of the CEO is not a factor for ESG disclosure, but the tenure of the CEO is negative for ESG disclosure. On the other hand, the educational background of the CEO, if in the field of engineering, is positive for ESG disclosure. Therefore, it can be concluded that the current study is an extension of the existing ESG literature, providing empirical evidence and adding the factor of educational background of the CEO as an important factor for ESG disclosure.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.14738/assrj.1305.10809first seen 2026-05-18 05:31:22 · last seen 2026-05-31 04:59:52
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