Environmental, social, and governance (ESG) in Indonesia: Analyzing sustainability reports
インドネシアにおけるESG：サステナビリティ報告書の分析 (AI 翻訳)
Syarifuddin Syarifuddin, Lim Ying Zhee, Uruqul Nadhif Dzakiy, Abdul Fadli Kalaloi, MAHIR PRADANA
🤖 gxceed AI 要約
日本語
本論文は、インドネシア企業のESG報告書を記述的に分析し、セクター間・地域間の開示パターンとバリエーションを明らかにした。標準化されたESG枠組みの必要性を強調し、投資判断や企業評価への影響を示唆する。
English
This study descriptively analyzes ESG and sustainability reports from Indonesian companies over five years, revealing sectoral and regional variations in disclosure. It underscores the need for standardized reporting frameworks to enhance comparability and transparency, with implications for investment decisions.
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ESG開示実務を提供し、日本企業のASEAN進出やSSBJを踏まえた開示比較に示唆を与える。
In the global GX context
Provides insights into ESG reporting practices in an emerging market, contributing to global discussions on disclosure standardization and comparability, relevant for investors and multinationals.
👥 読者別の含意
🔬研究者:Researchers can use this for comparative ESG disclosure studies across emerging markets.
🏢実務担当者:Corporate sustainability teams expanding to Indonesia can benchmark local reporting practices.
🏛政策担当者:Indonesian regulators can note gaps in disclosure to inform future ESG reporting standards.
📄 Abstract（原文）
This study provides a descriptive analysis of data extracted from Environmental, Social, and Governance (ESG) and sustainability reports across diverse industries and regions. Using a sample of corporate reports over the past five years, the study aims to summarize and interpret trends, variability, and distribution patterns in key ESG indicators. Data was collected and standardized to ensure consistency, then categorized into environmental, social, and governance dimensions to facilitate detailed analysis. Descriptive statistics were computed to summarize trends, while cross-sectional and trend analyses highlight sectoral and regional variations. Results reveal common and emergent ESG practices, along with areas where disclosure and performance vary significantly across sectors. The findings underscore the critical need for standardized ESG reporting frameworks to enhance comparability and transparency in corporate sustainability practices. This study's main goal is to examine how Environmental, Social, and Governance (ESG) issues are disclosed in sustainability reports that Indonesian businesses publish. The purpose of this study is to determine sectoral disparities, appraise the influence of ESG practices on investment decisions and business reputation, and examine the scope and caliber of ESG activities in relation to worldwide norms. This study provides stakeholders with valuable insights into current ESG reporting practices and identifies gaps for potential improvement in alignment with evolving regulatory standards and stakeholder expectations.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.24294/jipd10103first seen 2026-05-14 22:10:14
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