Determinants of Carbon Disclosure: The Role of Sustainability Assurance, Board Independence, Institutional Ownership and Gross Domestic Product in Mining Companies Across Five ASEAN Countries
炭素開示の決定要因：5つのASEAN諸国の鉱業企業におけるサステナビリティ保証、取締役会の独立性、機関所有、GDPの役割 (AI 翻訳)
Annisa Annisa, Juniati Gunawan
🤖 gxceed AI 要約
日本語
本研究は、ASEAN5カ国の鉱業企業を対象に、サステナビリティ保証、取締役会の独立性、機関所有、GDPが炭素開示に与える影響を分析した。2022年から2024年の年次報告書とサステナビリティ報告書を用い、ISAE 3000とTCFDに基づく内容分析とパネルデータ回帰（固定効果モデル）を実施。結果、サステナビリティ保証と機関所有は炭素開示に有意な正の影響を与えるが、取締役会の独立性とGDPは有意でないことが示された。
English
This study examines the effects of sustainability assurance, board independence, institutional ownership, and GDP on carbon disclosure in mining firms across five ASEAN countries. Using content analysis based on ISAE 3000 and TCFD, and panel data regression with fixed effects on 2022-2024 data, it finds that sustainability assurance and institutional ownership positively and significantly affect carbon disclosure, while board independence and GDP do not. The study recommends enhancing assurance practices to improve carbon reporting quality.
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
SSBJ開示基準への対応が進む日本企業にとって、保証（アシュアランス）が炭素開示の質を高めるという知見は、今後の保証実務やガバナンス強化に示唆を与える。また、ASEAN市場での開示動向は、日本企業の海外子会社やサプライチェーン管理にも関連する。
In the global GX context
This study contributes to global disclosure scholarship by providing empirical evidence from ASEAN mining firms on the role of assurance and ownership structure in carbon disclosure, aligning with TCFD and ISAE 3000 frameworks. It offers insights for investors and regulators in emerging markets on the importance of assurance in enhancing disclosure credibility.
👥 読者別の含意
🔬研究者:Provides empirical evidence on determinants of carbon disclosure in ASEAN, useful for comparative studies with developed markets.
🏢実務担当者:Highlights the value of sustainability assurance in improving carbon disclosure, relevant for corporate reporting strategies.
🏛政策担当者:Suggests that promoting assurance practices could enhance carbon disclosure quality in emerging economies.
📄 Abstract（原文）
This study aims to analyze the effect of Sustainability Assurance, Board Independence, Institutional Ownership, and Gross Domestic Product on Carbon Disclosure in Mining Companies Across Five ASEAN Countries (Indonesia, Malaysia, Filipina, Singapura, Thailand). This research applies a quantitative approach using secondary data obtained from annual reports and sustainability reports during the period from 2022 to 2024. Sustainability Assurance and Carbon Disclosure are measured through content analysis based on ISAE 3000 and TCFD, while the hypotheses are tested using panel data regression with the Fixed Effect Model. The results show that Sustainability Assurance and Institutional Ownership have a positive and significant effect on Carbon Disclosure, while Board Independence and Gross Domestic Product have a positive but insignificant effect. This study recommends that companies improve the quality of carbon reporting and strengthen the reliability of sustainability information through more comprehensive assurance practices.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.38035/jafm.v7i3.3561first seen 2026-08-17 05:01:10
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。