Legitimacy or Accountability? Corporate Disclosure of Economic Inequality in Indonesia’s ESG Star Listed Companies
正当性か説明責任か？インドネシアのESGスター上場企業における経済的不平等の企業開示 (AI 翻訳)
F. Nugraha
🤖 gxceed AI 要約
日本語
本研究は、インドネシアのESGスター企業8社のサステナビリティ報告書（2022～2024年）を対象に、経済的不平等の開示をテーマ別に分析。結果は象徴的・規範的な開示が多く、正当性維持が目的で実質的な説明責任には乏しいことを示す。従業員福利は扱われるが、賃金格差や構造的不平等は省略されがち。規制強化の必要性を提言。
English
This study examines how Indonesian ESG Star companies disclose economic inequality in sustainability reports (2022-2024) using narrative analysis. Results show disclosures are largely symbolic and normative, aimed at legitimacy rather than substantive accountability. Employee welfare is addressed, but wage ratios and structural inequalities are often omitted. The paper calls for stronger disclosure requirements on income distribution in emerging economies.
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
インドネシアの事例だが、日本企業の新興国事業における社会的不平等の開示や、賃金格差への対応を検討する上で示唆に富む。SSBJや有価証券報告書での社会情報開示の拡大議論にも関連。
In the global GX context
This paper contributes to the global debate on social disclosure standards, particularly regarding economic inequality. It highlights gaps in current frameworks (e.g., ISSB, CSRD) and the tendency toward symbolic compliance, urging regulators to mandate more transparent wage and income distribution reporting.
👥 読者別の含意
🔬研究者:Provides critical perspective on social accounting and legitimacy theory in ESG disclosure, relevant for researchers studying disclosure effectiveness.
🏢実務担当者:Encourages corporate sustainability teams to assess whether their inequality disclosures are substantive or merely symbolic.
🏛政策担当者:Suggests regulators strengthen disclosure requirements on wage ratios and economic inequality, especially in emerging market contexts.
📄 Abstract（原文）
This study investigates how Indonesian ESG Star companies disclose economic inequality in their sustainability reports. Using a qualitative approach, the study applies narrative analysis and thematic coding to sustainability reports published by eight companies across multiple sectors during the period 2022–2024. Disclosures were evaluated across four themes: distribution of economic benefits, employee welfare, wage inequality and ratios, and social justice narratives. Results show that most disclosures are symbolic and normative, aimed at maintaining legitimacy rather than promoting substantive accountability. Employee welfare is consistently addressed, while executive-to-worker pay ratios and structural inequalities are often omitted or superficially treated. Social justice narratives emphasize compliance over critical engagement with systemic disparities. This study contributes to social accounting literature by highlighting sustainability reporting as a narrative tool of corporate legitimation and underscores the need for regulators and standard setters to strengthen disclosure requirements related to income distribution and wage transparency in emerging economies.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.32502/balance.v11i1.1357first seen 2026-06-09 04:48:22 · last seen 2026-06-16 05:06:36
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