ESG Disclosure and Accountability Practices in Women-led Social Enterprises
女性主導の社会的企業におけるESG開示と説明責任の実践 (AI 翻訳)
Nibras Anny Khabibah, G. Susilo, Herlina Manurung
🤖 gxceed AI 要約
日本語
インドネシアの女性主導の社会的企業2社におけるESG開示の実践を比較分析。正当性理論に基づき、ESG開示が道徳的正当性と実用的正当性を織り交ぜながら、ステークホルダーの期待と企業の目標を調整するメカニズムであることを示した。特に、関係的説明責任に着目し、柔軟でジェンダーに配慮したESG基準の必要性を提言。
English
This study examines ESG disclosures in two women-led Indonesian social enterprises, revealing that disclosures serve as legitimacy-building mechanisms by intertwining moral and pragmatic strategies. It highlights the need for flexible, gender-responsive ESG standards that account for relational accountability.
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
日本の企業にとっても、ジェンダー視点を取り入れたESG開示の重要性を示唆するが、インドネシアの社会的企業が対象である点に注意。
In the global GX context
This paper contributes to global ESG disclosure scholarship by integrating gender and social enterprise perspectives, challenging compliance-oriented frameworks and advocating for relational accountability in standard-setting.
👥 読者別の含意
🔬研究者:ESG開示と正当性理論の関係、特に女性主導組織における展開を理解する上で貴重。
🏢実務担当者:社会的企業や女性リーダーシップを重視する企業は、柔軟なESG開示の重要性を学べる。
🏛政策担当者:ESG基準の策定において、ジェンダー配慮と関係的説明責任を考慮する際の参考になる。
📄 Abstract（原文）
The study examines ESG disclosures in two women-led Indonesian Social Enterprises (SEs), namely Kumpul Impact and Libu Perempuan, and how these disclosures shape accountability and legitimacy. Drawing on Legitimacy Theory, particularly the distinction between moral and pragmatic legitimacy, this study employed a comparative case study design, using five key informants from both SEs. Technically, data were collected through semi-structured interviews, analyzed with thematic analysis, complemented by document review and discourse analysis. The findings show that ESG disclosures serve as a legitimacy-building mechanism for SEs to negotiate stakeholders’ expectations with their own. Accordingly, Kumpul Impact adopts a pragmatic approach, emphasizing innovation, partnerships, and measurable sustainability outcomes. At the same time, Libu Perempuan focuses on relational accountability through culture and a strong relational orientation towards care, safety, and collective protection, reflecting a narrative- and trust-building approach rather than a compliance-based one. Theoretically, this study extends the application of Legitimacy Theory by demonstrating that women-led SEs build legitimacy through interwoven moral and pragmatic strategies. Practically, it proposes ESG practices with standards that are flexible and gender-responsive in relation to each other's relational accountability. This research provides an insight into the potentially hidden or neglected portions of the ESG standards' relational accountability perspective.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.18196/jati.v9i1.30483first seen 2026-05-15 18:09:31 · last seen 2026-06-16 05:07:35
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