所有構造がサステナビリティ報告の開示範囲に与える影響：収益性の媒介的役割
The Influence of Ownership Structure on the Extent of Sustainability Reporting Disclosure: The Mediating Role of Profitability (原題)
Putu Putri Risma Wandansari, Lalu Hamdani Husnan, Siti Aisyah Hidayati
🤖 gxceed AI 要約
日本語
インドネシア証券取引所上場の鉱業企業18社（2019-2024年）を対象に、所有構造（機関・経営・家族）がサステナビリティ報告の開示に与える影響を、収益性の媒介効果を考慮して分析。機関所有と経営所有は開示に正の影響を与え、収益性が媒介するが、家族所有は有意でない。
English
This study analyzes 18 Indonesian mining firms (2019-2024) to examine how ownership structure (institutional, managerial, family) affects sustainability report disclosure, with profitability as a mediator. Institutional and managerial ownership positively influence disclosure, mediated by profitability, while family ownership shows no significant effect.
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開示が始まり、所有構造と開示の関係は投資家対応に示唆を与える。ただしインドネシアの鉱業に限定されており、日本企業への直接適用は限定的。
In the global GX context
Contributes to global literature on sustainability disclosure determinants, highlighting profitability as a mediator. Relevant for emerging markets and mining sector, but limited to Indonesia.
👥 読者別の含意
🔬研究者:Provides empirical evidence on ownership structure and sustainability disclosure in an emerging market context.
🏢実務担当者:Suggests strengthening institutional and managerial ownership to improve sustainability reporting.
🏛政策担当者:Highlights the role of governance mechanisms in enhancing disclosure transparency.
📄 Abstract（原文）
Purpose – Rising demands from stakeholders, environmental issues, and the growing need for corporate openness have amplified the significance of sustainability reporting in the mining sector, which is characterized by its environmental sensitivity. Prior research has reported varying outcomes regarding how ownership structure affects the disclosure of sustainability reports and has overlooked the potential mediating effect of profitability. This research investigates how institutional, managerial, and family ownership impact sustainability report disclosure, placing profitability as a mediating factor.Methods – Quantitative associative methodology was used involving panel data analysis of 18 mining firms listed at Indonesia Stock Exchange for 2019–2024, yielding 108 observations. Panel regression, path analysis, and Sobel test were used in the analysis.Findings – Both institutional ownership (β = 0.0285; p = 0.0447) and managerial ownership (β = 0.3542; p = 0.0491), along with profitability (β = 0.3462; p = 0.0145), have a positive and significant effect on the disclosure of sustainability reports. Conversely, family ownership does not show a significant impact (p = 0.2816). Profitability strongly mediates the relationships between institutional ownership (p = 0.0092) and managerial ownership (p = 0.0422) concerning sustainability report disclosure, while it does not have a significant mediating effect in relation to family ownership (p = 0.0993).Research Implications – The findings suggest that companies should strengthen institutional investor involvement and managerial ownership to improve profitability and sustainability disclosure. Regulators should also promote governance mechanisms that enhance disclosure transparency. The study is limited to Indonesian mining companies over a six-year period.Originality – This research adds to the body of knowledge regarding sustainability disclosure by illustrating how profitability serves as a mediator between the structure of ownership and the reporting of sustainability.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.66053/ijota.v4i3.991first seen 2026-09-08 04:42:26
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