持続可能性報告書の透明性向上における取締役会の監視の有効性
Effectiveness of Board Oversight in Improving Transparency of Sustainability Reports (原題)
Febiola Kartika, Sri Pujiningsih
🤖 gxceed AI 要約
日本語
本研究は、インドネシアのエネルギー企業49社を対象に、取締役会の監視機能（独立性、持続可能性専門性、多様性）が持続可能性報告書の透明性に与える影響を、RBV理論に基づきPCSE回帰で分析した。結果、効果的な取締役会監視は透明性を向上させることが示された。実務的には、企業の取締役会強化と規制当局の政策設計への示唆を提供する。
English
This study examines the impact of board monitoring effectiveness (independence, sustainability expertise, diversity) on sustainability report transparency in 49 Indonesian energy companies using RBV theory and PCSE regression. Findings show that effective board monitoring positively influences transparency. Practical implications include strengthening board oversight and informing regulatory policies.
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開示基準への対応が進む中、取締役会の監視機能が開示の質に与える影響は、有報や統合報告書の充実に示唆を与える。ただし、インドネシアの文脈であり、日本のガバナンス構造への適用には注意が必要。
In the global GX context
Globally, this study contributes to the literature on corporate governance and sustainability disclosure quality, aligning with ISSB and CSRD emphasis on governance. It provides empirical evidence from an emerging market, offering comparative insights for global disclosure scholarship.
👥 読者別の含意
🔬研究者:Provides empirical evidence on board monitoring and sustainability transparency in an emerging market context.
🏢実務担当者:Highlights the importance of board oversight for improving sustainability report transparency, useful for corporate governance teams.
🏛政策担当者:Suggests that regulators should design policies emphasizing board monitoring to enhance disclosure quality.
📄 Abstract（原文）
Purpose: This paper investigates the influence of board monitoring effectiveness on the transparency of sustainability reports in energy sector companies in Indonesia, adopting the Resource-Based View (RBV) theory. Method: This research employs a quantitative explanatory approach, using Panel-corrected Standard Errors (PCSE) regression to address autocorrelation. A total of 49 energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period were selected as the sample for this study. Transparency is measured using a transparency index based on the Disclosure, Clarity, Accuracy (DCA) framework, comprising 43 indicator items. Meanwhile, board monitoring effectiveness is assessed through three main proxies: board independence, sustainability expertise, and board diversity. Findings: Effective board monitoring has been shown to positively affect the transparency of sustainability reports, supporting the relevance of RBV theory in sustainability reporting studies. A key limitation of this study lies in the relatively short observation period. Future research is encouraged to extend the observation period. Originality/Value: This study enriches the literature on sustainability report transparency in Indonesia by adopting an RBV perspective that views board monitoring as a strategic internal asset. Practically, the findings encourage energy sector companies to strengthen board oversight to improve transparency. Regulators are expected to design policies that emphasise the role of board monitoring, while accountants and sustainability report preparers are advised to prioritise accountability and transparency in the information presented to stakeholders.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.17977/um004v13i22026p106first seen 2026-08-28 04:48:53
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