The Role of Internal Audit in ESG Disclosure and Sustainability Reporting: A Qualitative Study Based on Public Document Analysis of Indonesian Companies
ESG開示とサステナビリティ報告における内部監査の役割：インドネシア企業の公開文書分析に基づく質的研究 (AI 翻訳)
Denny Prayitno, J. Budiman
🤖 gxceed AI 要約
日本語
インドネシアのOJK規制第51号により非財務報告が拡大する中、内部監査がESG情報の信頼性確保に果たす役割を質的文書分析で検討。8社の年次報告・サステナビリティ報告・内部監査憲章等を分析し、内部監査がデータ正確性の保証、内部統制設計の助言、規制遵守の監視という3つの役割を担うことを特定。内部監査の関与の深さとESG開示の質の対応関係を示唆。
English
This qualitative study examines the role of internal audit in ensuring the reliability of ESG disclosure under Indonesia's OJK Regulation No. 51/POJK.03/2017. Analyzing public documents from eight Indonesian companies (2022-2023), it identifies three roles: assurer of ESG data accuracy, advisor on sustainability internal controls, and monitor of regulatory compliance. The depth of internal audit involvement appears to correspond with ESG disclosure quality, though causality is not confirmed.
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開示義務化に伴い、内部監査の役割拡大が議論されている。本稿の知見は、日本の監査役・内部監査部門がESG情報の信頼性確保をどう担うかの示唆となる。
In the global GX context
As ISSB and CSRD push for more rigorous sustainability reporting, this study offers evidence on how internal audit can enhance ESG disclosure reliability. It provides a framework for global regulators and companies seeking to strengthen governance around non-financial reporting.
👥 読者別の含意
🔬研究者:内部監査とESG開示の質の関連性に関する質的証拠を提供し、今後の実証研究の基盤となる。
🏢実務担当者:内部監査部門がESGデータの保証と内部統制設計にどう関与すべきかの実践的示唆を得られる。
🏛政策担当者:規制当局が内部監査の役割を強化するための根拠となる具体的な役割分類を提示。
📄 Abstract（原文）
OJK Regulation No. 51/POJK.03/2017 has substantially expanded the volume of non-financial reporting among Indonesian companies, yet a more fundamental question lies beneath this growth: who actually ensures that the ESG information disclosed in these reports is reliable? This study departs from that concern by placing the Internal Audit function at the center of analysis. Drawing on a qualitative, document-based approach — examining Annual Reports, Sustainability Reports, Internal Audit Charters, and GCG Reports from eight purposively selected companies across state-owned enterprises and firms listed on the Indonesia Stock Exchange during the 2022–2023 period — the study identifies three roles performed by Internal Audit: assurer of ESG data accuracy, advisor in the design of sustainability-related internal controls, and monitor of compliance with OJK Regulation No. 51/POJK.03/2017. The analysis indicates that the depth of Internal Audit involvement tends to correspond with the quality and comprehensiveness of ESG disclosure, although this relationship should be read as an observed pattern rather than a confirmed causal link. The study contributes to a broader understanding of Internal Audit’s strategic function beyond conventional financial auditing, and offers grounded arguments for regulators seeking to strengthen the position of Internal Audit within Indonesia’s sustainability reporting ecosystem.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://pub.nuris.ac.id/jseba/article/download/440/176first seen 2026-08-01 06:15:52 · last seen 2026-08-02 06:18:25
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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。