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ジェンダーダイバーシティと自己資本比率がESG開示に与える影響：KBMI 3＆4銀行における財務業績の媒介効果

The Impact of Gender Diversity and Capital Adequacy on ESG Disclosure, Mediated by Financial Performance in KBMI 3 & 4 Banks (原題)

Azka Amany, Indra Siswanti

Enrichment: Journal of Multidisciplinary Research and Developmentプレプリント2026-02-28#ESGOrigin: Global
DOI: 10.55324/enrichment.v3i11.620
原典: https://doi.org/10.55324/enrichment.v3i11.620

🤖 gxceed AI 要約

日本語

本研究は、インドネシアのKBMI 3・4カテゴリー銀行を対象に、グリーンファイナンス、ジェンダーダイバーシティ、自己資本比率がESG開示に与える影響を分析し、財務業績（ROA）の媒介効果を検証した。2021～2024年のパネルデータを用いた結果、これらの変数はESG開示に直接的な有意な影響を示さなかったが、ROAは部分的な媒介効果を持つことが確認された。

English

This study analyzes the influence of green finance, gender diversity, and capital adequacy on ESG disclosure, with financial performance (ROA) as a mediator, in Indonesian KBMI 3 and 4 banks (2021-2024). Using panel data, it finds no direct significant effects, but ROA partially mediates the impact of green finance and capital adequacy, highlighting the role of financial performance in driving ESG disclosure.

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

日本の銀行におけるESG開示の促進要因を考える上で、財務業績の重要性を示唆する点は参考になる。ただし、インドネシア固有の制度に基づく分析であり、日本のSSBJや有報への直接的な示唆は限定的。

In the global GX context

This paper contributes to the global ESG disclosure literature by examining the mediating role of financial performance in the banking sector. For international audiences, it provides evidence from an emerging market (Indonesia) on the limited direct impact of governance factors on ESG disclosure, relevant for understanding disclosure dynamics in developing economies.

👥 読者別の含意

🔬研究者:Scholars studying ESG disclosure determinants in emerging market banks can use this as a reference for the mediating role of financial performance.

🏢実務担当者:Corporate sustainability teams in banks might note that improving ROA could indirectly enhance ESG disclosure, but direct levers like gender diversity may not be sufficient.

🏛政策担当者:Indonesian regulators may consider policies that link financial performance incentives to ESG reporting requirements.

📄 抄録（日本語訳）

本研究旨在分析绿色金融、性别多样性和资本充足率对环境、社会及治理（ESG）信息披露的影响，并以财务绩效（ROA）作为中介变量，重点关注2021-2024年期间KBMI 3类和4类银行。本研究的背景源于银行业对可持续性透明度日益增长的需求，以及理解促进全面ESG信息披露机制的重要性。研究方法采用定量方法，使用2021年至2024年间在印度尼西亚证券交易所上市的10家KBMI 3类和4类银行的面板数据，并运用路径分析和Sobel检验。数据来源于年度报告和Refinitiv Eikon ESG评分。结果表明，绿色金融、性别多样性和资本充足率对ESG信息披露不具有显著的直接影响。相反，财务绩效（ROA）被证明对ESG信息披露具有显著的正向影响，并且能够部分中介绿色金融和资本充足率的影响；然而，它并不能中介性别多样性对ESG信息披露的影响。这些发现强调了提升财务绩效以推动银行业可持续实践的重要性，以及制定政策以鼓励在可持续性报告中更有效地整合财务与非财务方面的必要性。

AI 翻訳（deepseek-v4-flash）。 正確を期す場合は下の原文を参照してください。

📄 Abstract（原文）

This research aims to analyze the influence of green finance, gender diversity, and capital adequacy on Environmental, Social, and Governance (ESG) disclosure, with financial performance (ROA) as a mediating variable, focusing on banks in the KBMI 3 and 4 categories for the 2021-2024 period. The background of this study is driven by the increasing demand for sustainability transparency in the banking sector and the importance of understanding the mechanisms that encourage comprehensive ESG disclosure. The research methodology employs a quantitative approach using panel data from 10 KBMI 3 and 4 category banks listed on the Indonesia Stock Exchange between 2021 and 2024, utilizing path analysis and the Sobel test. Data were sourced from annual reports and Refinitiv Eikon ESG scores. The results indicate that green finance, gender diversity, and capital adequacy do not have a significant direct effect on ESG disclosure. Conversely, financial performance (ROA) is proven to have a significant positive effect on ESG disclosure and is able to partially mediate the influence of green finance and capital adequacy; however, it does not mediate the effect of gender diversity on ESG disclosure. These findings underscore the importance of improving financial performance to drive sustainability practices in the banking sector, as well as the need for policies that encourage more effective integration between financial and non-financial aspects in sustainability reporting.

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