The Effect of ESG Disclosure, Green Investment, and Board Gender Diversity on Corporate Reputation
ESG開示、グリーン投資、取締役会のジェンダー多様性が企業の評判に与える影響 (AI 翻訳)
Muhammad Razaq, Lela Nurlaela Wati
🤖 gxceed AI 要約
日本語
インドネシア製造業68社の2018〜2024年のデータを用いて、ESG開示、グリーン投資、取締役会のジェンダー多様性が企業の評判に与える影響を二項ロジスティック回帰で分析。ESG開示とジェンダー多様性は評判に正の効果を持つが、グリーン投資は有意な影響を示さなかった。
English
Using 2018–2024 data from 68 Indonesian manufacturing firms, this study applies binary logistic regression to examine how ESG disclosure, green investment, and board gender diversity affect corporate reputation. It finds positive significant effects for ESG disclosure and board gender diversity, but no significant impact for green investment, possibly due to weak disclosure and inconsistent practices.
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
日本ではSSBJや有報でのサステナビリティ開示が進む中、開示の質と評判の関係を示す本結果は、日本企業の開示対応や投資家対応を考える上で参考になる。ただし対象はインドネシアのため、直接の適用には留意が必要。
In the global GX context
This paper adds emerging-market evidence to the global debate on whether ESG transparency and board diversity enhance corporate reputation, supporting the rationale behind ISSB/CSRD disclosure frameworks. The null result for green investment highlights gaps in disclosure quality that matter for investors assessing corporate sustainability claims.
👥 読者別の含意
🔬研究者:新興市場におけるESG開示と企業評判の関係を示す実証エビデンスとして有用。
🏢実務担当者:ESG開示の質向上と取締役会の多様性がステークホルダーからの評価に寄与する示唆を得られる。
📄 Abstract（原文）
This study investigates how ESG disclosure, green investment, and board gender diversity influence corporate reputation within Indonesia's manufacturing industry. The research draws on secondary data sourced from the annual and sustainability reports of companies listed on the Indonesia Stock Exchange between 2018 and 2024. A sample of 68 companies yielding 476 total observations was analyzed using binary logistic regression with the Maximum Likelihood approach, processed through EViews 12.The findings reveal that ESG disclosure and board gender diversity both positively and significantly affect corporate reputation, indicating that greater ESG transparency and a more gender-inclusive boardroom improve how stakeholders perceive a company. Green Investment, however, showed no significant impact on reputation — a result that may stem from insufficient disclosure, delayed outcomes, and inconsistent practices among companies. The study concludes that to build a stronger corporate reputation, companies should prioritize improving the quality of their ESG disclosure and adopt more inclusive governance structures.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.62710/7wtfqq19first seen 2026-08-01 05:52:39
🔔 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。