DOES BOARD COMMISSIONERS’ DIVERSITY MATTER IN WATER DISCLOSURE? EVIDENCE FROM INDONESIA STATE-OWNED ENTERPRISES
取締役会の多様性は水情報開示に影響するか？インドネシア国有企業からの証拠 (AI 翻訳)
Natal Manihuruk, Poppy Nurmayanti M, Nanda Fito Mela
🤖 gxceed AI 要約
日本語
本研究は、インドネシア国有企業における取締役会の多様性（性別、学歴、年齢）が水情報開示に与える影響を2019～2023年のデータで分析。年齢の多様性は開示を有意に向上させるが、性別や学歴の効果は見られなかった。コーポレートガバナンスとサステナビリティ報告への示唆を提供。
English
This study examines whether board commissioners' diversity (gender, education, age) influences water disclosure in Indonesian state-owned enterprises from 2019 to 2023. Results show that age diversity significantly improves disclosure, while gender and education do not. Findings offer insights into corporate governance and sustainability reporting.
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
日本では水情報開示はTCFDやSSBJほど注目されていないが、ガバナンス多様性と環境開示の関係は参考になる。
In the global GX context
Water disclosure is increasingly relevant under global ESG frameworks. This study provides evidence from an emerging market, showing age diversity matters, contributing to understanding of board composition effects on environmental transparency.
👥 読者別の含意
🔬研究者:Useful for scholars studying corporate governance and environmental disclosure, especially in emerging economies.
🏢実務担当者:Companies may consider age diversity on boards to enhance water disclosure practices.
📄 Abstract（原文）
This study examines whether board commissioners’ diversity—specifically gender, educational level, and age—matters in disclosing water-related information within Indonesian state-owned enterprises during the 2019–2023 period. Utilizing panel data multiple regression analysis, the research aims to determine whether diverse board characteristics influence the extent of corporate water disclosure. The results reveal that age diversity among commissioners significantly improves water disclosure, while gender diversity and educational level do not exhibit a statistically significant impact. These findings partially support agency theory, stakeholder theory, and upper echelon theory, suggesting that older commissioners may drive greater transparency due to increased compliance awareness and concern for organizational reputation. On the other hand, the absence of significant effects from gender and educational diversity highlights the possibility that regulatory compliance and corporate priorities may outweigh the influence of individual board traits. The study contributes to the ongoing discourse on corporate governance and sustainability by offering practical implications for companies seeking to enhance their environmental reporting, as well as for investors evaluating environmental and social governance (ESG) factors. Future research is recommended to classify firms based on their water-related risk exposure and to explore alternative indicators for measuring board diversity more effectively.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.31258/current.6.3.483-494first seen 2026-05-14 22:35:28
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