Pengaruh Corporate Governance Terhadap Pelaporan Environmental, Social, And Governance (ESG) Pada Perusahaan Sektor Energi Indonesia
コーポレートガバナンスがインドネシアエネルギーセクター企業のESG報告に与える影響 (AI 翻訳)
null Dhea Nabillah Widayanti
🤖 gxceed AI 要約
日本語
本研究は、ASEANコーポレートガバナンススコアカードに基づくガバナンス要素がインドネシアのエネルギー企業のESG報告に与える影響を分析。53社のデータを用いて、株主権利、取締役会責任などの要素が報告品質に与える影響を評価した。
English
This study examines how corporate governance elements from the ASEAN Corporate Governance Scorecard influence ESG reporting quality in Indonesian energy companies. Analyzing 53 firms, it finds that shareholder rights and board responsibilities significantly impact disclosure practices.
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
日本企業にとっても、ASEAN地域でのESG報告の実態やガバナンスと開示の関係性を理解する参考となる。特に、インドネシアのエネルギーセクターは脱炭素移行の観点から注目される。
In the global GX context
This paper adds emerging-market evidence on the governance-ESG disclosure link, relevant to global investors and regulators tracking sustainability reporting convergence in ASEAN. It highlights the role of specific governance mechanisms in driving transparency.
👥 読者別の含意
🔬研究者:Provides empirical evidence from Indonesia on how corporate governance elements affect ESG reporting, useful for comparative studies in emerging markets.
🏢実務担当者:Offers insights for companies in ASEAN on which governance practices can enhance ESG disclosure quality.
🏛政策担当者:Highlights the importance of specific governance regulations to improve ESG transparency in energy sectors.
📄 Abstract（原文）
This study investigates the influence of corporate governance elements based on the ASEAN Corporate Governance Scorecard (ACGS) on Environmental, Social, and Governance (ESG) reporting in Indonesian energy sector companies. The research uses five key governance elements: shareholder rights, equitable treatment of shareholders, the role of stakeholders, disclosure and transparency, and board responsibilities. The study focuses on 53 energy companies listed on the Indonesia Stock Exchange for the period 2022–2023. A quantitative approach was applied, using content analysis to assess ESG reporting quality based on the indicators from the Indonesian Ministry of Finance. The results aim to identify which governance components most significantly impact ESG disclosure practices. The findings are expected to offer insights for regulators, investors, and companies in enhancing governance standards and sustainability practices, particularly in environmentally critical sectors like energy. Keywords : corporate governance, ASEAN Corporate Governance Scorecard, ESG reporting, sustainability, energy sector
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.29040/jie.v9i4.18187first seen 2026-05-14 22:03:25
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