Analisis Pengungkapan Green Accounting pada Sustainability Report PT Sinergi Gula Nusantara
PTシネルギ・グラ・ヌサンタラのサステナビリティレポートにおけるグリーン会計開示の分析 (AI 翻訳)
Pradita Andina Kurnia Putri, Titiek Rachmawati
🤖 gxceed AI 要約
日本語
本研究は、インドネシアの国営食品企業PTシネルギ・グラ・ヌサンタラ（SGN）の2023年サステナビリティレポートにおけるグリーン会計の開示状況を、POJK No.51/2017、GRI基準2021、グリーン会計の概念に基づき質的に分析した。エネルギー・水効率、廃棄物利用、バイオマス利用、排出抑制などの環境管理活動が開示されているが、定量的な環境コスト情報の統合は限定的で、記述的な開示に留まっている。
English
This study qualitatively analyzes green accounting disclosures in the 2023 Sustainability Report of PT Sinergi Gula Nusantara (SGN), an Indonesian state-owned food company, guided by POJK No.51/2017, GRI Standards 2021, and green accounting concepts. It finds that while environmental management activities such as energy and water efficiency, waste utilization, biomass use, and emission control are disclosed, quantitative environmental cost information is limited, and disclosures remain predominantly narrative.
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
インドネシアの規制（POJK）とGRI基準に基づく開示事例であり、日本企業のSSBJ対応や有報での非財務情報開示と比較する上で参考になる。ただし、日本固有の文脈への直接的な示唆は限定的で、東南アジアの開示実務の理解に有用。
In the global GX context
This paper provides empirical evidence on green accounting disclosure practices in an Indonesian state-owned enterprise, contributing to the global literature on sustainability reporting quality and the gap between narrative and quantitative disclosures. It offers insights for emerging markets aligning with GRI and local regulations, relevant to global discussions on disclosure standards harmonization.
👥 読者別の含意
🔬研究者:グリーン会計の開示実務と規制遵守の質的証拠を提供し、新興国における開示ギャップ研究に寄与する。
🏢実務担当者:サステナビリティ報告書の作成担当者にとって、定量的環境情報の統合の重要性を示す事例。
🏛政策担当者:規制当局は、開示の質を高めるための定量的指標の義務化を検討する際の参考になる。
📄 Abstract（原文）
Environmental challenges and increasing regulatory demands have encouraged Indonesian companies to enhance environmental accountability through sustainability reporting. However, environmental disclosures in Indonesia remain largely descriptive and provide limited measurable information, particularly in relation to green accounting practices. This study aims to analyze the disclosure of green accounting in the 2023 Sustainability Report of PT Sinergi Gula Nusantara (SGN), a state-owned enterprise in the food sector and recipient of the 2024 Asia Sustainability Reporting Rating (ASRRAT), and to examine how the principles of accountability and transparency are reflected in such disclosures. This research employs a qualitative descriptive approach using document analysis of the sustainability report and semi-structured interviews with internal parties involved in report preparation. The analysis is guided by POJK No. 51 of 2017, GRI Standards 2021, and the concept of green accounting. The findings indicate that PT SGN has disclosed green accounting practices through environmental management activities, including energy and water efficiency, waste utilization, biomass use, and emission control, demonstrating compliance with sustainability reporting regulations and standards. Nevertheless, the disclosures remain predominantly narrative, with limited integration of quantitative environmental cost information. This study contributes to the literature by providing in-depth qualitative evidence of green accounting disclosure practices in a state-owned enterprise within the food industry.
🔗 Provenance — このレコードを発見したソース
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