DESIGNING A SUSTAINABILITY REPORTING FRAMEWORK FOR INDONESIAN LOCAL GOVERNMENTS THROUGH STANDARD HARMONIZATION AND STAKEHOLDER VALIDATION
標準調和とステークホルダー検証によるインドネシア地方政府向けサステナビリティ報告フレームワークの設計 (AI 翻訳)
Khafia Mutia, Darwanis Darwanis, Rahmawaty Rahmawaty, H. Fahlevi
🤖 gxceed AI 要約
日本語
本研究は、インドネシア地方政府向けのサステナビリティ報告（SR）フレームワークを開発した。SASB、GRI、INTOSAI WGEA、インドネシアSDGsを体系的にマッピング・統合し、公共セクターのガバナンスと説明責任要件に適合する形で構造化した。20名の主要な公的セクター関係者からのオンライン質問票によるステークホルダーフィードバックを通じてフレームワークを検証・洗練した。結果として、法的、ガバナンス、地方政府の側面を組み込んだ構造化された報告アーキテクチャを提供する。
English
This study develops a conceptual sustainability reporting (SR) framework for Indonesian local governments by harmonizing international standards (SASB, GRI, INTOSAI WGEA) and Indonesia's SDGs. The framework was validated through stakeholder feedback from 20 key public-sector respondents. It offers a structured reporting architecture incorporating legal, governance, and local government dimensions, serving as a practical reference for policymakers and auditors in decentralized public-sector contexts.
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
日本では地方政府のサステナビリティ報告はまだ発展途上であり、本フレームワークは国際基準との調和やステークホルダー検証の方法論において参考になる可能性がある。ただし、インドネシア固有の文脈に基づくため、直接適用は難しい。
In the global GX context
This paper contributes to the global discourse on public-sector sustainability reporting by providing a validated framework tailored to local governments, an often-overlooked area. It demonstrates how international standards like SASB and GRI can be adapted for subnational entities, offering insights for policymakers in decentralized governance systems worldwide.
👥 読者別の含意
🔬研究者:Useful for scholars studying public-sector sustainability reporting frameworks and stakeholder validation methodologies.
🏢実務担当者:Local government officials can use the framework as a template for designing sustainability reports.
🏛政策担当者:Regulators can reference the harmonization approach for developing subnational disclosure standards.
📄 Abstract（原文）
Local governments face growing demands for sustainability disclosure, yet the absence of a sustainability framework for local governments limits accountability and effective use of sustainability information. This study develops a conceptual sustainability reporting (SR) framework for Indonesian local governments. The framework was constructed in three stages. First, internationally recognized standards and guidelines, the Sustainability Accounting Standards Board (SASB), Global Reporting Initiative (GRI), INTOSAI Working Group on Environmental Auditing (WGEA), and Indonesia’s Sustainable Development Goals (SDGs), were systematically mapped and synthesized. Second, the integrated elements were structured into a framework aligned with public-sector governance and accountability requirements. Third, the framework was validated and refined through stakeholder feedback collected via online questionnaires from 20 key public-sector respondents. The resulting framework offers a structured reporting architecture that incorporates legal, governance, and local government dimensions. This study contributes a practical reference for policymakers and auditors while advancing SR research in decentralized public-sector contexts.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.23969/jrak.v18i1.32205first seen 2026-05-05 23:13:50
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。