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ESG開示と企業リスク管理がインドネシア銀行の財務パフォーマンスに与える影響

The Impact of ESG Disclosure and Corporate Risk Management on Indonesian Banks’ Financial Performance (原題)

Vannesa Novita Sari, Agrianti Komalasari, Ratna Septiyanti

Corelytics: Insights into Business and Accounting Systems📚 査読済 / ジャーナル2026-05-23#ESG経営インパクト: 資金調達対象セクター: finance
DOI: 10.52909/corelytics.v1i2.358
原典: https://doi.org/10.52909/corelytics.v1i2.358

🤖 gxceed AI 要約

日本語

インドネシア証券取引所上場の銀行27社を対象に、2022〜2024年のESG開示（GRI 2021）とERM開示（COSO ERM）が財務パフォーマンスに与える影響をパネルデータ回帰で検証。ESG開示は短期的に収益性へ負の有意な影響を持つ一方、ERM開示は業務効率と損失抑制を通じて正の有意な影響を与えることを示した。ESGの財務便益はより長期の視点が必要だと結論づける。

English

Panel regression on 27 Indonesian listed banks (2022–2024) tests how ESG disclosure (GRI 2021) and ERM disclosure (COSO ERM) affect financial performance. ESG disclosure shows a significant negative short-term effect on profitability, while ERM disclosure significantly improves performance via operational efficiency and loss reduction. ESG benefits appear to require a longer horizon.

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

新興国銀行セクターにおけるESG開示の短期的コストを示す実証は、SSBJ基準導入後に開示コストと便益の時間軸を議論する日本企業・規制当局にとって参照価値がある。ERM開示の有効性は統合報告書でのリスク記述の質を高める示唆を持つ。

In the global GX context

Provides rare emerging-market bank evidence that ESG disclosure carries near-term cost while ERM disclosure pays off, useful for ISSB/CSRD-era debates on disclosure cost-benefit and the sequencing of sustainability versus risk reporting.

👥 読者別の含意

🔬研究者:ESG開示とERM開示を同時に財務モデルへ組み込み、短期・長期の効果差を検証する枠組みを提供する。

🏢実務担当者:ESG開示の短期的な収益圧迫を踏まえ、ERM開示の整備とESGの長期便益を見据えた投資家説明が有効。

🏛政策担当者:新興国でのESG開示義務化を検討する際、短期コストとERM強化の併用効果を考慮すべき。

📄 Abstract（原文）

Purpose: This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure and Enterprise Risk Management (ERM) disclosure on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Research Methodology: This study employs a quantitative approach using secondary data from annual and sustainability reports of 27 banking companies listed on the IDX during 2022–2024. ESG and ERM disclosures were measured using GRI 2021 and COSO ERM frameworks, respectively, and analyzed using panel data regression with the Random Effect Model (REM). Results: The results show that ESG disclosure has a negative and significant effect on financial performance, indicating that ESG implementation and disclosure may increase operational costs and reduce short-term profitability. Meanwhile, ERM disclosure has a positive and significant effect on financial performance, demonstrating that effective risk management enhances operational efficiency and reduces potential losses. Conclusions: The study concludes that ERM contributes to improving banking financial performance, whereas ESG disclosure requires a longer period to generate financial benefits. Limitations: This study is limited by the observation period and the low explanatory power of the model, suggesting that other factors may influence financial performance. Contributions: This study contributes to the literature by integrating ESG and ERM disclosure into a financial performance model and providing insights for banking managers, regulators, and stakeholders regarding sustainability and risk management practices.

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