The Influence of Supply Chain-Based Green Accounting (Scope 3 Emissions) on Company Sustainability Performance
サプライチェーンに基づくグリーン会計（Scope 3排出量）が企業の持続可能性パフォーマンスに与える影響 (AI 翻訳)
Karunia Zuraidaning Tyas, Anastasia Anggarkusuma Arofah, Ummi Auliya Tusa'adah
🤖 gxceed AI 要約
日本語
本論文は、スコープ3排出量の開示が企業の持続可能性パフォーマンスに与える影響を、持続可能なサプライチェーンパフォーマンスを媒介変数として分析。インドネシア企業55社（2021-2024年）のデータを用いたSEM-PLS分析の結果、スコープ3開示はサプライチェーンパフォーマンスと持続可能性パフォーマンスに正の影響を与え、サプライチェーンパフォーマンスが媒介効果を持つことが示された。実務的な示唆として、持続可能性報告の質向上にはサプライチェーン実践の実施が重要であると結論づけている。
English
This paper examines the impact of Scope 3 emissions disclosure on sustainability performance, mediated by sustainable supply chain performance. Using SEM-PLS on data from 55 Indonesian listed firms (2021-2024), it finds that Scope 3 disclosure positively influences both supply chain performance and sustainability performance, with supply chain performance acting as a mediator. The study highlights that carbon disclosure is more effective when accompanied by sustainable supply chain practices, offering practical insights for improving sustainability reporting and management.
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
本論文はインドネシアを対象としているが、スコープ3開示とサプライチェーンパフォーマンスの関係を示しており、SSBJ対応や企業のサプライチェーン脱炭素化に取り組む日本企業にとって参考になる。ただし、インドネシア市場の特性を考慮する必要がある。
In the global GX context
This paper provides empirical evidence from an emerging market on how Scope 3 disclosure interacts with supply chain practices to improve sustainability performance. It reinforces the global shift towards mandatory Scope 3 reporting under ISSB, CSRD, and SEC rules, emphasizing that disclosure should be coupled with supply chain management.
👥 読者別の含意
🔬研究者:Useful for scholars studying the interplay between Scope 3 disclosure, supply chain management, and sustainability performance, especially in emerging markets.
🏢実務担当者:Corporate sustainability teams can leverage the finding that linking disclosure with sustainable supply chain practices enhances overall sustainability performance.
🏛政策担当者:Regulators can consider that disclosure mandates may be more effective when combined with incentives for supply chain sustainability initiatives.
📄 Abstract（原文）
This research is motivated by the increasing demand for carbon emission transparency, particularly Scope 3 emissions, which reflect the environmental impacts of a company's entire supply chain, but are still not optimally disclosed in Indonesia. This study aims to analyze the effect of Scope 3 Emission Disclosure on Sustainability Performance, with Sustainable Supply Chain Performance as a mediator. This study uses a quantitative approach with an explanatory research type. Data were obtained from annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange for the 2021–2024 period using a purposive sampling technique, resulting in 55 companies or 220 observations (firm-year). Data analysis was performed using the Partial Least Squares-based Structural Equation Modeling (SEM-PLS) method. The results show that Scope 3 Emission Disclosure has a positive and significant effect on Sustainable Supply Chain Performance and Sustainability Performance. In addition, Sustainable Supply Chain Performance also has a positive effect on Sustainability Performance and is able to mediate the relationship between Scope 3 Emission Disclosure and Sustainability Performance. These findings suggest that carbon emissions disclosure will be more effective in improving sustainability performance if accompanied by the implementation of sustainable supply chain practices. This research contributes to the development of supply chain-based green accounting and offers practical implications for companies in improving the quality of sustainability reporting and management
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.71154/f7nw7644first seen 2026-07-18 05:30:21
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