COGNITIVE AWARENESS AND GREEN GOVERNANCE IN ESG REPORTING QUALITY IMPROVEMENT
認知認識とグリーンガバナンスによるESG報告品質向上 (AI 翻訳)
Sanusi Ariyanto, Azwirman Azwirman, Hamsal Hamsal
🤖 gxceed AI 要約
日本語
GRI導入、グリーン会計、グリーン監査がESG報告品質に正の影響を与えることをインドネシア企業37社151名の調査で実証。環境無意識（認知要因）がこれら関係を調整する。制度的・技術的・保証的・認知的視点を統合した新フレームワークを提示。
English
This study, surveying 151 respondents from 37 Indonesian companies, finds that GRI adoption, green accounting, and green audit positively impact ESG reporting quality. Environmental unconsciousness moderates these relationships. An integrated framework combining institutional, technical, assurance, and cognitive perspectives is proposed.
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
インドネシア新興市場におけるESG報告の実証研究。日本企業のASEAN展開やSSBJの国際比較において参考になる。特にGRI準拠とグリーン会計・監査の統合は日本でも関心が高い。
In the global GX context
This paper provides empirical evidence from an emerging market (Indonesia) on how GRI adoption, green accounting, and green audit jointly improve ESG reporting quality, moderated by cognitive awareness. It contributes to the global literature on disclosure infrastructure and the role of organizational cognition, relevant to ISSB and CSRD implementation in diverse contexts.
👥 読者別の含意
🔬研究者:An integrated framework combining institutional, technical, assurance, and cognitive factors for ESG reporting quality.
🏢実務担当者:Indonesian companies can use these findings to strengthen ESG reporting by focusing on green accounting and audit alongside GRI.
🏛政策担当者:Regulators in emerging markets can consider the moderating role of environmental awareness when mandating ESG disclosures.
📄 Abstract（原文）
Background: This study examines how GRI adoption, green accounting, and green audit improve ESG reporting quality in Indonesian companies, while considering environmental unconsciousness as a cognitive moderator. Methods: A quantitative cross-sectional survey was conducted with 151 respondents from 37 companies that had adopted sustainability or ESG reporting practices. Data were analysed using Partial Least Squares Structural Equation Modelling with SmartPLS 4. Findings: GRI adoption, green accounting, and green audit have positive and significant effects on ESG reporting quality. Environmental unconsciousness also significantly moderates these relationships, showing that stronger environmental awareness helps companies translate internal sustainability mechanisms into credible and useful disclosures. Conclusions: ESG reporting quality depends on the integration of reporting standards, environmental accounting systems, assurance practices, and organisational cognition. Novelty/Originality of this article: This study develops an integrated framework that combines institutional, technical, assurance, and cognitive perspectives to explain ESG reporting quality in an emerging market context.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.7454/jaki.v23i1.2242first seen 2026-07-01 04:59:27 · last seen 2026-07-01 05:03:11
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