ESG DISCLOSURE AND LOCAL ECONOMIC EXPOSURE IN SUPPORTING INCLUSIVE RURAL DEVELOPMENT: EVIDENCE FROM INDONESIAN LISTED COMPANIES

ESG開示と地域経済エクスポージャーが包摂的な農村開発を支える：インドネシア上場企業の証拠 (AI 翻訳)

Ratiyah Ratiyah, Istiqomah Istiqomah, Lilis Siti Badriyah

Proceedings of the International Conference on Rural Development and Entrepreneurship (ICORE)ジャーナル2026-08-10#ESG対象セクター: cross_sector

DOI: 10.32424/ertqft81

原典: https://doi.org/10.32424/ertqft81

🤖 gxceed AI 要約

日本語

本研究は、インドネシア上場企業のサステナビリティ報告書から手作業で構築したESG指標を用いて、ESG開示と地域経済エクスポージャーが包摂的な農村開発に与える影響を分析。PLS-SEMによる分析の結果、ESG開示は農村開発に正の影響を与え、地域経済エクスポージャーがその関係を強化することが示された。企業の透明性と地域関与が社会経済的影響を高めることを実証している。

English

This study examines how ESG disclosure and local economic exposure affect inclusive rural development in Indonesia. Using manually constructed ESG indicators from sustainability reports and PLS-SEM analysis, it finds that ESG disclosure positively influences rural development, with local economic exposure strengthening this relationship. The results suggest that firms with higher transparency and rural engagement generate more substantial socioeconomic impacts.

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

インドネシアの文脈だが、日本企業の地方創生や地域共生型ビジネスへの示唆を含む。SSBJ開示や統合報告書で地域社会への影響をどう開示するか、日本の政策担当者や企業にとって参考になる。

In the global GX context

This study adds to global ESG disclosure scholarship by linking disclosure to spatial economic engagement, relevant for ISSB/CSRD frameworks that emphasize social impact. It provides empirical evidence from an emerging market, complementing developed-country studies and offering insights for aligning sustainability strategies with rural development goals.

👥 読者別の含意

🔬研究者:Provides empirical evidence on ESG disclosure's role in rural development, useful for extending to other emerging markets.

🏢実務担当者:Highlights how ESG transparency and local engagement can enhance corporate social impact, informing sustainability strategy.

🏛政策担当者:Suggests that policies encouraging ESG disclosure and rural engagement can support inclusive development.

📄 Abstract（原文）

This study examines the role of Environmental, Social, and Governance (ESG) disclosure and local economic exposure in supporting inclusive rural development in Indonesia. Using a quantitative approach, the study analyzes panel data from Indonesian listed companies based on manually constructed ESG indicators derived from sustainability reports. Structural Equation Modeling with Partial Least Squares is applied to evaluate the relationships among variables. ESG disclosure is measured through environmental, social, and governance indicators, while local economic exposure is proxied by firms’ operational activities in rural areas and community engagement. The findings indicate that ESG disclosure positively influences inclusive rural development, suggesting that firms with higher transparency and sustainability practices contribute more effectively to local economic inclusion. Furthermore, local economic exposure strengthens this relationship, indicating that firms with stronger engagement in rural areas generate more substantial socioeconomic impacts. The model demonstrates moderate explanatory power in explaining variations in rural development outcomes. This study contributes to the literature by integrating ESG disclosure with spatial economic engagement, offering practical insights for policymakers and corporate managers in aligning sustainability strategies with rural development objectives.

🔗 Provenance — このレコードを発見したソース

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