環境的説明責任か象徴的報告か？インドネシア通信産業におけるESG開示の証拠

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🔬研究者:ESG開示の質と信頼性を測る分析枠組み（ナラティブ vs 定量指標、正当性理論）の実証例として参照できる。

🏢実務担当者:自社のESG報告が定量的裏付けを欠く「象徴的開示」になっていないか、開示の質を自己点検するチェックリストとして活用できる。

🏛政策担当者:開示の量的拡大だけでなく、標準化された指標と検証可能性の確保が投資家の意思決定有用性に不可欠であることを示唆する。

This study examines the credibility of Environmental, Social, and Governance (ESG) environmental disclosures by evaluating whether reported sustainability information reflects actual environmental performance in Indonesian telecommunications companies. Using qualitative content analysis of sustainability reports from major telecom firms between 2022 and 2024, the study assesses disclosure transparency, availability of quantitative indicators, and alignment between narrative reporting and measurable outcomes. The findings reveal substantial discrepancies between disclosed commitments and verifiable performance evidence. Although all companies report environmental initiatives, the majority of disclosures are narrative-driven and lack quantitative indicators that enable objective performance assessment. Paper reduction initiatives associated with digitalization provide the most consistent measurable outcomes, while programs addressing electronic waste, recycling, and environmental awareness are typically reported without clear metrics. These patterns suggest that ESG reporting may function not only as an accountability mechanism but also as alegitimacy tool aimed at maintaining stakeholder confidence. From a sustainability accounting perspective, the results highlight a gap between disclosure volume and information reliability. The absence of standardized metrics limits comparability across firms and reduces the decision usefulness of ESG information for investors and regulators. The study also indicates that initiatives integrated into core business operations are more likely to produce measurable outcomes and credible disclosures. This research contributes to sustainability accounting literature by shifting the focus from the existence of environmental programs to the quality and credibility of ESG disclosures. The findings provide implications for regulators, standard-setting bodies, and corporate managers seeking to enhance transparency, accountability, and the effectiveness of sustainability reporting in infrastructure-intensive industries.

• semanticscholar https://publikasi.binainternusa.org/index.php/jisamar/article/download/2356/1448/6838first seen 2026-10-28 05:25:46 · last seen 2026-11-06 05:25:03