From biodiversity to ESG: evaluating disclosure approaches of companies operating in Indonesia
生物多様性からESGへ：インドネシアで事業を展開する企業の開示アプローチの評価 (AI 翻訳)
Maheshika Senanayake, Fajar Kristanto Gautama Putra, R. P. Gregory, Iman Harymawan, J. Rhee, Y. Ok
🤖 gxceed AI 要約
日本語
インドネシアで活動するインドネシア企業と韓国企業の生物多様性とESG開示を比較。サステナビリティ報告書の発行は増加したが、生物多様性を重要課題とする企業はわずか7%で、GRI 304準拠も27%にとどまった。韓国企業はESG基準は高いが、明確な枠組みとロードマップ構築に課題。生物多様性をESG戦略に統合するための政策支援の必要性を指摘。
English
This study compares biodiversity and ESG disclosure practices of Indonesian and Korean companies in Indonesia. While sustainability reporting increased significantly, only 7% treated biodiversity as material and 27% aligned with GRI 304. Korean firms showed strong ESG standards but lacked clear frameworks. The paper calls for biodiversity-specific guidelines and incentives to bridge the gap between commitments and outcomes.
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
日本企業のインドネシア進出におけるESG・生物多様性開示のベンチマークとして参考になる可能性がある。
In the global GX context
As TNFD and ISSB expand, this paper provides empirical evidence on biodiversity disclosure gaps in emerging markets, relevant for global standards setters and multinational corporations.
👥 読者別の含意
🔬研究者:Provides comparative empirical data on biodiversity and ESG disclosure in an emerging market context, useful for disclosure scholarship.
🏢実務担当者:Highlights the need to integrate biodiversity into ESG frameworks and set measurable targets, offering benchmarking insights.
🏛政策担当者:Demonstrates the need for biodiversity-specific disclosure guidelines and financial incentives, informing regulatory design.
📄 Abstract（原文）
Biodiversity and Environmental, Social, and Governance (ESG) are becoming critical national interest in Indonesia. This study explores biodiversity and ESG disclosure practices of Indonesian and Korean companies operating in Indonesia, providing a comparative analysis of their performance and disclosure patterns. The sample comprises 70 companies including top 30 Indonesian companies with lowest ESG risk according to Sustainalytics in 2023 and Korean financial firms with highest revenue operating in Indonesia. Two quantitative assessments were conducted: a 5-year biodiversity disclosure analysis (2019–2023) and an ESG performance evaluation for 2023. Findings showed that in biodiversity disclosure, overall awareness of companies was increasing; less significance had been given to biodiversity by most of the companies. The proportion of Indonesian firms publishing sustainability reports increased from 56.7% in 2019 to 96.7% in 2023, but only 7% treated biodiversity as a material topic and 27% aligned with GRI 304 standards on biodiversity. Indonesian companies show a structured approach to ESG, with defined frameworks and long-term planning, yet lack measurable outcomes and extensive third-party validation. Korean companies showed strong ESG standards but faced challenges in establishing clear frameworks and roadmaps. While both sets of companies were engaged in sustainability, Korean firms exhibited relatively lower biodiversity prioritization and ESG integration compared to Indonesian companies. These insights highlighted the importance of integrating biodiversity within ESG strategies to bridge the gap between corporate sustainability commitments and tangible environmental outcomes. This research also showed the need for policy support, including biodiversity-specific guidelines and financial incentives in Indonesia to encourage companies to integrate biodiversity strategically within their ESG goals.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.3389/frsus.2025.1668560first seen 2026-05-15 18:07:06
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