Digital Sustainability Reporting, Green Innovation, and Sustainability Information Quality: Evidence from Indonesian Energy and Mining Companies
デジタル・サステナビリティ報告、グリーンイノベーション、サステナビリティ情報の質：インドネシアのエネルギー・鉱業企業からの証拠 (AI 翻訳)
Linda Afifah, Devi Nadia Agustina, Ari Al Dini, Hafidzah Nur Ayni, Tita Refi Maret, Litanya Mazarella Freitas, Maria Yovita R. Pandin
🤖 gxceed AI 要約
日本語
インドネシアのエネルギー・鉱業企業88社年を対象に、デジタル・サステナビリティ報告とグリーンイノベーションがサステナビリティ情報の質に与える影響をSEM-PLSで分析。両者が情報の質を高め、モデルは分散の53.6%を説明。デジタル開示と実質的なグリーンイノベーションの組み合わせが情報の信頼性を向上させることを示唆。
English
Using SEM-PLS on 88 firm-year observations from Indonesian energy and mining firms, this study finds that both digital sustainability reporting (GRI-based) and green innovation positively affect sustainability information quality, explaining 53.6% of variance. It suggests that digital disclosure combined with observable green innovation enhances credibility.
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
インドネシアの事例だが、日本企業のサステナビリティ情報の質向上に示唆。SSBJ開示や統合報告書において、デジタル化とグリーンイノベーションの連携が情報の信頼性を高める点は参考になる。
In the global GX context
Contributes to global disclosure scholarship by empirically linking digital reporting and green innovation to information quality in an emerging market context, relevant for ISSB and CSRD implementation in developing economies.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the joint effect of digital reporting and green innovation on information quality, useful for disclosure research.
🏢実務担当者:Highlights the importance of combining digital disclosure with tangible green innovation to enhance stakeholder trust.
🏛政策担当者:Suggests that promoting digital reporting and green innovation can improve sustainability information credibility.
📄 Abstract（原文）
Digital transformation has changed corporate sustainability disclosure from static reports into searchable, accessible, and stakeholder-oriented information systems. At the same time, energy and mining companies face strong legitimacy pressure because their operations are closely associated with environmental and social risk. Prior studies have examined sustainability reporting and green innovation separately, but limited empirical evidence explains how digital sustainability reporting and green innovation jointly shape the quality of sustainability information in Indonesia's energy and mining sector. This research applies an explanatory quantitative design using a balanced illustrative panel of 88 firm-year observations from Indonesia Stock Exchange-listed energy and mining companies during 2021-2024. Digital Sustainability Reporting is measured through GRI-based economic, environmental, and social disclosures; Green Innovation is measured through product, process, and marketing innovation; and Sustainability Information Quality is measured through employee, government, and customer engagement. Instrument validation, inter-coder reliability, classical-assumption diagnostics, and SEM-PLS evaluation are reported. The SEM-PLS results show that Digital Sustainability Reporting positively affects Sustainability Information Quality (beta = 0.312, p < 0.001) and that Green Innovation also has a positive effect (beta = 0.512, p < 0.001). The model explains 53.6% of the variance in Sustainability Information Quality. The findings suggest that sustainability information becomes more credible when digital disclosure mechanisms are supported by observable green innovation practices and stakeholder engagement.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.59535/sehati.v4i2.675first seen 2026-07-18 06:15:33
🔔 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。