Stakeholder Pressures and the Adoption of Sustainability Report Assurance: An Analysis of Indonesia's Voluntary Practices
ステークホルダーの圧力とサステナビリティ報告書保証の採用：インドネシアの自主的慣行の分析 (AI 翻訳)
Djujono Widjaja, Ignatius Roni Setyawan, Indra Widjaja
🤖 gxceed AI 要約
日本語
この研究は、インドネシアにおけるサステナビリティ報告書の保証に影響を与える要因を、環境・従業員・消費者・株主からの圧力に注目して調査した。2021～2023年のESGリーダー指数上の20社分析では、各圧力と保証採用との間に有意な関係は見られなかったが、従業員圧力が最も強い影響を与えた。規制強化と認識向上の必要性が示唆された。
English
This study investigates factors influencing sustainability report assurance in Indonesia, analyzing pressures from environmental, employee, consumer, and shareholder stakeholders. Analysis of 20 companies on the ESG Leader Index from 2021-2023 found no significant relationships overall, but employee pressure emerged as the strongest influence on assurance adoption. Results highlight need for stronger regulatory frameworks and awareness.
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、日本でも任意保証の普及が課題。SSBJ基準策定に伴い保証の重要性が増す中、本稿はステークホルダー圧力と保証採用の関係を実証的に示し、日本企業の保証戦略への示唆を提供する。
In the global GX context
Although focused on Indonesia, this paper contributes to global discussion on sustainability assurance adoption, relevant as ISSB and CSRD frameworks emphasize external assurance. The finding that employee pressure is the strongest driver offers a novel perspective for corporate disclosure teams worldwide.
👥 読者別の含意
🔬研究者:This paper provides empirical evidence on stakeholder pressure–assurance relationship in a developing country context, useful for comparative studies on assurance adoption drivers.
🏢実務担当者:Sustainability reporting teams can note employee pressure as a key internal driver for pursuing assurance.
🏛政策担当者:Regulators should consider mandating assurance requirements to improve report credibility, as voluntary adoption remains low.
📄 Abstract（原文）
This study investigates the factors influencing sustainability report assurance in Indonesia, focusing on the pressures from various stakeholders—environmental, employee, consumer, and shareholder demands. Although stakeholders increasingly demand transparency and accountability, the analysis of 20 companies listed on the ESG Leader Index between 2021 and 2023 found no significant relationships between these pressures and the adoption of independent assurance for sustainability reports. Despite the recognized value of sustainability assurance in enhancing report credibility, the voluntary nature of the practice and insufficient regulatory frameworks may contribute to low adoption rates in Indonesia. The findings highlight the need for stronger regulatory frameworks and increased awareness to encourage greater adoption of sustainability assurance. However, this study found that employee pressure factors as the strongest influence in determining whether a company adopts sustainability assurance.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://ijefm.co.in/v9i2/Doc/9.pdffirst seen 2026-07-16 06:01:46
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