サステナビリティ報告を超えて：インドネシア非金融国有企業におけるグリーンウォッシング、正当性管理、企業説明責任の理解
BEYOND SUSTAINABILITY REPORTING: UNDERSTANDING GREENWASHING, LEGITIMACY MANAGEMENT, AND CORPORATE ACCOUNTABILITY IN INDONESIAN NON-FINANCIAL STATE-OWNED ENTERPRISES (原題)
Andi Silvan, Rudi Zulfikar, Lia Uzliawati, Yeni Januarsi
🤖 gxceed AI 要約
日本語
インドネシアの国有・国営支配企業4社（PGE、PLN、PHE、Pertagas）の2020〜2024年報告を対象に、環境サステナビリティ開示と実際の運用エビデンスの関係を質的複数事例研究で分析。正当性理論・ステークホルダー理論を枠組みに、排出・エネルギー転換・水廃棄物・生物多様性の4テーマを文書分析とトライアンギュレーションで検討する。開示された環境コミットメントと測定可能な成果を区別し、報告境界や指標定義の一貫性を吟味する必要性を示す。結論は全報告書の体系的抽出による検証が今後の課題とされる。
English
A qualitative multiple-case study of four Indonesian state-owned/controlled firms (PGE, PLN, PHE, Pertagas) examining 2020–2024 sustainability disclosures against operational evidence across emissions, energy transition, water/waste, and biodiversity themes. Using Legitimacy and Stakeholder Theory, it shows the need to separate environmental commitments from measurable outcomes and to scrutinize reporting boundaries and indicator definitions. Findings remain preliminary pending full document verification.
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基準・有価証券報告書でのサステナビリティ開示が義務化へ向かう中、開示文言と実績の乖離（グリーンウォッシング）をどう検証するかは日本企業・投資家にも直結する論点。国営企業という統治構造の比較事例として、日本の政策保有・国有企業の開示統制を考える材料になる。
In the global GX context
As ISSB/CSRD and SEC climate rules push disclosure toward assurance and comparability, this paper's focus on the gap between sustainability narratives and operational evidence speaks directly to greenwashing risk and disclosure quality. It adds a Global South, state-owned-enterprise perspective often missing from TCFD/ISSB-centered scholarship.
👥 読者別の含意
🔬研究者:グリーンウォッシング検出や開示と実績の乖離を質的に分析する枠組みの比較事例として有用。
🏢実務担当者:自社のサステナビリティ報告で、コミットメントと測定可能な成果を明確に切り分け指標定義を揃える重要性を示す。
🏛政策担当者:国有企業の環境開示に対する検証・保証の仕組みづくりを検討する際の参考事例となる。
📄 Abstract（原文）
Corporate sustainability reporting plays an important role in communicating environmental commitments, operational performance, and accountability to stakeholders. However, understanding corporate environmental responsibility requires examining the relationship between reported sustainability claims and relevant operational evidence. This study explores environmental sustainability reporting practices in four Indonesian state-owned and state-controlled enterprises: PT Pertamina Geothermal Energy Tbk (PGE), PT PLN (Persero), PT Pertamina Hulu Energi (PHE), and PT Pertamina Gas (Pertagas), covering the 2020–2024 reporting period. Using a qualitative multiple-case study design, the research employs document analysis and evidence triangulation to examine four environmental themes: emissions and climate change at PGE, energy and energy transition at PLN, water and waste management at PHE, and biodiversity and local environmental impacts at Pertagas. The analysis is informed by Legitimacy Theory and Stakeholder Theory, with Institutional Theory providing additional context for understanding corporate responses to environmental expectations. Preliminary documentary evidence identifies relevant environmental initiatives and operational indicators, including geothermal electricity production, renewable-energy capacity, reported emission reductions, water-intensity management, and biodiversity conservation programs. The findings highlight the importance of distinguishing environmental commitments and reported activities from measurable outcomes and of considering reporting boundaries, indicator definitions, and methodological consistency when interpreting sustainability disclosures. The study contributes to qualitative research on corporate environmental accountability by presenting a comparative framework for examining the relationship between sustainability narratives and operational evidence. The conclusions remain subject to verification through systematic extraction and comparison of the complete set of corporate reports and relevant external sources across the observation period.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.62441/actainnovations.vi.2487first seen 2026-10-29 05:00:21 · last seen 2026-11-05 05:23:16
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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。