外国建築開発企業における社会的投資収益率（SROI）とインパクト報告の透明性が投資家の信頼と資金持続可能性に与える影響

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides empirical evidence on the role of SROI and impact reporting transparency in investor trust, useful for studies on sustainability reporting and stakeholder theory.

🏢実務担当者:Highlights the importance of measuring social impact and transparent reporting to attract and retain investors, relevant for corporate sustainability and IR teams.

The increasing complexity of global investment environments has encouraged development companies to demonstrate not only financial performance but also measurable social value creation and transparent accountability. Foreign architecture development companies operating in Bali face growing expectations from investors regarding sustainable development practices, social responsibility, and long-term investment credibility. This study aims to examine the influence of Social Return on Investment (SROI) and Transparency in Impact Reporting on Investor Trust and Funding Sustainability among foreign architecture development companies in Bali. This research employs a quantitative approach using a survey method involving 185 respondents consisting of investors, project managers, company representatives, and related stakeholders. Data were collected through a structured questionnaire using a five-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3. The results indicate that Social Return on Investment has a positive and significant effect on Investor Trust, and Funding Sustainability. Transparency in Impact Reporting also significantly influences Investor Trust and Funding Sustainability. Furthermore, Investor Trust has a strong positive influence on Funding Sustainability. The mediation analysis confirms that Investor Trust plays an important mediating role in strengthening the relationship between sustainability-oriented practices and long-term funding continuity. These findings demonstrate that measurable social impact practices and transparent reporting mechanisms are essential strategic approaches for foreign architecture development companies to enhance investor confidence and maintain sustainable financial support. This study contributes to the literature on sustainable investment, stakeholder management, and corporate accountability by highlighting the importance of social value creation and transparency in strengthening investment relationships.

• openalex https://doi.org/10.58812/wsshs.v4i08.3058first seen 2026-09-02 04:57:43