Pengaruh Sustainability Reporting terhadap Nilai Perusahaan Pertambangan di Indonesia: Systematic Literature Review dengan Pendekatan PRISMA 2020
インドネシアの鉱業企業におけるサステナビリティ報告が企業価値に与える影響：PRISMA 2020アプローチを用いた系統的文献レビュー (AI 翻訳)
null Syifa Aristawati, null Erlyna Tri Rohmiatun
🤖 gxceed AI 要約
日本語
この系統的文献レビューは、インドネシアの鉱業企業におけるサステナビリティ報告（SR）と企業価値の関係を検討した。PRISMA 2020プロトコルに従い、2018〜2025年の論文から11件を分析。多くの研究はSRの正の効果を報告するが、短期志向やグリーンウォッシングにより有意でない、または負の効果も見られた。開示の質、コーポレートガバナンス、収益性が影響を与える。
English
This systematic literature review examines the relationship between sustainability reporting (SR) and firm value in Indonesian mining companies. Following PRISMA 2020, 11 studies from 2018-2025 were analyzed. Most find a positive effect of SR on firm value through transparency and reputation, but some find insignificant or negative effects due to short-term focus and greenwashing. Disclosure quality, governance, profitability, and leverage moderate the relationship.
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
インドネシア鉱業セクターに特化した研究だが、日本の資源関連企業や投資家にとって、新興国におけるサステナビリティ報告の実効性を示す参考事例となる。GRI 14（鉱業セクター基準）との整合性も示唆されており、日本の鉱業企業の報告実務にも示唆を与えうる。
In the global GX context
While focused on Indonesia, this study contributes to global evidence on the SR-firm value link in emerging market mining sectors. It highlights the importance of disclosure quality and governance, relevant for investors and regulators applying frameworks like GRI 14. The mixed findings underscore challenges in standardizing sustainability reporting across jurisdictions.
👥 読者別の含意
🔬研究者:Provides a systematic synthesis of SR-firm value literature in mining, with implications for legitimacy theory and disclosure quality research.
🏢実務担当者:Emphasizes that credible and material sustainability reports can enhance firm value, but poor quality or greenwashing can backfire.
🏛政策担当者:Suggests that regulators should enforce disclosure standards (e.g., GRI 14) to ensure reporting quality and investor confidence.
📄 Abstract（原文）
Mining companies are increasingly required to demonstrate environmental, social, and governance (ESG) accountability through sustainability reporting (SR). However, empirical evidence regarding the impact of SR on firm value in Indonesia’s mining sector remains inconsistent. This study aims to systematically examine the relationship between sustainability reporting and firm value using legitimacy theory as the conceptual framework. A Systematic Literature Review was conducted following the PRISMA 2020 protocol, employing narrative and thematic synthesis. Peer-reviewed articles published between 2018 and 2025 were retrieved from Google Scholar, Garuda Portal, and SINTA databases using relevant keywords. From 4,260 initial records, 11 studies met the inclusion criteria after screening, deduplication, and quality appraisal using an adapted CASP checklist. The findings reveal three dominant patterns: most studies report a positive effect of SR on firm value through improved transparency, corporate reputation, and investor confidence; several studies find no significant relationship due to short-term investor orientation; while a minority report negative effects associated with low disclosure quality and greenwashing concerns. Furthermore, the effectiveness of SR is influenced by disclosure quality, corporate governance, profitability, and leverage. This study implies that sustainability reporting can enhance firm value when disclosures are credible, consistent, and material, supporting legitimacy theory and encouraging alignment with the GRI 14: Mining Sector 2024 standard.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.61132/jeap.v3i1.2053first seen 2026-05-14 22:25:39
🔔 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。