The Role of Green Strategy in Moderating the Relationship between Board Diversity, Corporate Activities, and Green Commitment to Sustainability Report Disclosure
グリーン戦略が取締役会の多様性、企業活動、グリーンコミットメントとサステナビリティ報告書開示の関係に与える調整役 (AI 翻訳)
null Yenny Hirmaleny, null Endang Ruhiyat, null Sugiyanto
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所のSRI KEHATI指数採用企業を対象に、取締役会の多様性、企業活動、グリーンコミットメントがサステナビリティ報告書開示に与える影響を分析し、グリーン戦略の調整効果を検証した。結果、グリーンコミットメントのみが開示に正の影響を与え、グリーン戦略の調整効果は見られなかった。
English
This study examines how board diversity, corporate activities, and green commitment affect sustainability report disclosure, with green strategy as a moderator, using Indonesian SRI KEHATI Index firms (2019–2023). Results show only green commitment has a significant positive effect; green strategy does not moderate the relationships. The findings underscore the importance of green commitment in driving 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
日本ではSSBJ基準の導入が進む中、取締役会の構成やグリーン戦略が開示に与える影響は関心が高い。ただし本稿はインドネシアに限定されており、直接的な示唆は限定的だが、新興国における開示実証として参考価値がある。
In the global GX context
As global frameworks like ISSB and CSRD emphasize governance and strategy in sustainability reporting, this study provides empirical evidence from an emerging market (Indonesia) on the limited moderating role of green strategy. It contributes to understanding how board diversity and green commitment influence disclosure quality, relevant for international standard setters.
👥 読者別の含意
🔬研究者:Researchers can note the non-significant moderating effect of green strategy and the significant direct effect of green commitment, offering avenues for further study in other contexts.
🏢実務担当者:Practitioners may find that simply having a green strategy does not automatically enhance disclosure; green commitment at the board level appears more impactful.
🏛政策担当者:Policymakers in emerging markets can consider how board diversity policies might need complementary mechanisms to affect sustainability disclosure.
📄 Abstract（原文）
This study aims to analyze the influence of board diversity, company activities, and green commitment on sustainability report disclosure, with green strategy as a moderating variable. Sustainability reporting represents a form of corporate accountability to stakeholders regarding environmental, social, and governance (ESG) performance. The sample of this study consists of companies listed in the SRI KEHATI Index on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Secondary data were collected from annual reports and sustainability reports using a purposive sampling technique. Data analysis was conducted using a panel data approach with a moderated regression analysis model. The results of the study show that board diversity and company activities have no significant effect on sustainability report disclosure, while green commitment has a significant positive effect. Green strategy does not moderate the relationship between board diversity, company activities, and green commitment on sustainability report disclosure. These findings reinforce the importance of green strategies in enhancing sustainability disclosure practices and support the legitimacy theory underlying study.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.59890/ijist.v3i8.135first seen 2026-05-05 19:08:23
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