Sustainability Reporting Practice in Technology Companies in ASEAN: a Systematic Literature Review
ASEAN地域のテクノロジー企業におけるサステナビリティ報告実践：系統的文献レビュー (AI 翻訳)
Tomy Rizky Izzalqurny, Tatas Ridho Nugroho, Adrian Hartanto Darma Sanputra, Arika Miladia
🤖 gxceed AI 要約
日本語
本研究は、ASEAN地域のテクノロジー企業におけるサステナビリティ報告（SR）の実践を系統的文献レビューにより調査した。2015年から2025年の11件の査読付き論文を分析し、SRの実施は断片的で自主的なものが多く、開示の質は国によって異なることを明らかにした。ガバナンス要因（取締役会の独立性、ダイバーシティなど）がSRの信頼性を高め、マレーシアやシンガポールの強力な制度的枠組みがより堅牢な採用を促進する。また、デジタル変革とイノベーションが報告効率と透明性を向上させるが、制度的・技術的障壁が普及を制限している。欧州や中国と比較して、ASEANは規制の調和やデータ基準が不足している。このレビューは、ステークホルダー理論、正当性理論、資源ベース・ビューを統合し、新興デジタル経済におけるSRの発展を説明する。
English
This systematic literature review examines sustainability reporting (SR) practices among technology companies in ASEAN, synthesizing 11 peer-reviewed articles from 2015-2025. Findings reveal fragmented and mostly voluntary SR adoption with varying disclosure quality across countries. Governance factors like board independence and gender diversity enhance reporting credibility, while strong institutional frameworks in Malaysia and Singapore drive robust adoption. Digital transformation and sustainability-driven innovation improve reporting efficiency. However, regulatory harmonization, data standards, and digital readiness lag behind Europe and China. The review integrates Stakeholder Theory, Legitimacy Theory, and Resource-Based View to explain SR development in emerging digital economies.
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
この論文はASEAN地域のサステナビリティ報告に焦点を当てており、日本企業がASEANに進出する際の報告実践の参考となる。日本はSSBJや有報でのサステナビリティ開示が進む中、ASEAN諸国との開示基準の差異を理解する上で有用である。
In the global GX context
This paper consolidates sustainability reporting practices across diverse ASEAN economies, highlighting governance and innovation as key drivers. It contrasts with more regulated regimes in Europe and China, emphasizing the need for harmonization—a critical insight for global investors and multinationals operating in Southeast Asia.
👥 読者別の含意
🔬研究者:This review identifies research gaps and integrates theoretical frameworks (Stakeholder, Legitimacy, RBV) for studying SR in emerging digital economies.
🏢実務担当者:Technology companies in ASEAN can use governance and digital transformation insights to enhance their sustainability reporting quality and transparency.
🏛政策担当者:ASEAN regulators can leverage this study's call for standardization and capacity-building to strengthen regional disclosure frameworks.
📄 Abstract（原文）
This study conducts a comprehensive Systematic Literature Review (SLR) to examine sustainability reporting (SR) practices among technology companies in the ASEAN region. Guided by the PRISMA 2020 protocol, the review synthesizes results from 11 peer-reviewed journal articles published between 2015 and 2025. The research aims to map SR practices, analyze links between SR, governance, innovation, and performance, and identify new challenges and research gaps in sustainability reporting. The findings show that SR implementation in ASEAN remains fragmented and mostly voluntary. Disclosure quality varies across countries. Governance factors such as board independence, gender diversity, and sustainability commitment enhance the credibility and clarity of SR. Strong institutional frameworks in Malaysia and Singapore foster more robust adoption. Digital transformation and sustainability-driven innovation help boost reporting efficiency and transparency for stakeholders. However, institutional and technological barriers limit broader adoption. Compared to Europe and China, ASEAN lacks regulatory harmony, data standards, and digital readiness. This study adds value by consolidating theories, such as Stakeholder Theory, Legitimacy Theory, and the Resource-Based View. It explains how governance and innovation shape the development of SR in emerging digital economies. The review concludes by calling for standardization across ASEAN countries, capacity-building efforts, and more longitudinal empirical studies. These steps can strengthen SR’s strategic impact on sustainability and accountability in ASEAN’s technology sector.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.26714/mki.16.1.2026.103-117first seen 2026-05-15 18:17:05
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