The Influence of Corporate Governance Dimensions on Carbon Emission Disclosure: The Mediating Role of Financial Performance
コーポレートガバナンスの次元が炭素排出開示に与える影響：財務パフォーマンスの媒介役割 (AI 翻訳)
Kiswanto Kiswanto, Ufi Dalilati, Caraka Hadi, Ain Hajawiyah, Atta Putra Harjanto, M. Fathur Rahman
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所上場のエネルギー企業を対象に、取締役会規模・国籍多様性・機関投資家所有権が炭素排出開示（CED）に与える影響を分析し、財務パフォーマンス（ROA）の媒介効果を検証する。予備的結果は、効果的なガバナンスが直接的に、また収益性向上を通じて間接的にCEDを促進することを示唆しており、新興市場におけるガバナンス主導の炭素透明性に関する知見を提供する。
English
This study examines how board size, nationality diversity, and institutional ownership affect carbon emission disclosure (CED) among Indonesian listed energy firms, with ROA as a mediator. Expected results indicate that strong governance enhances CED both directly and indirectly via profitability, offering emerging-market evidence on governance-driven carbon transparency and ESG integration.
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のデータを用いた実証分析であり、日本企業のガバナンスと開示の関係を考察する際の比較材料となる。また、SSBJや有報における非財務情報開示の質的向上に、ガバナンス要因と財務パフォーマンスの媒介効果を考慮する示唆を含む。
In the global GX context
This paper provides empirical evidence from an emerging market on how corporate governance mechanisms influence voluntary carbon disclosure, mediated by financial performance. It contributes to global discussions on ESG integration and disclosure infrastructure, particularly relevant for frameworks like TCFD and ISSB that emphasize governance and transparency.
👥 読者別の含意
🔬研究者:Researchers can explore the governance-finance-disclosure pathway in emerging markets, extending legitimacy and stakeholder theory.
🏢実務担当者:Corporate sustainability teams can use insights on board diversity and institutional ownership to enhance carbon reporting and link to financial outcomes.
🏛政策担当者:Policymakers in emerging economies may note the role of financial performance as a mediator in driving disclosure, informing voluntary reporting guidelines.
📄 Abstract（原文）
This study aims to investigate how corporate governance dimensions (board size, board nationality diversity, and institutional ownership affect carbon emission disclosure (CED) among publicly listed firms. Additionally, this research examines the mediating role of financial performance, measured by return on assets (ROA), in the relationship between corporate governance mechanisms and the level of carbon emission disclosure. The population of this study consists of energy sector companies that are listed on the IDX from 2020 to 2024. The analysis method used was panel data regression analysis with the help of Eviews-12 software. The results are expected to show that effective corporate governance, characterized by larger board size, higher nationality diversity, and greater institutional ownership-positively influences the extent of carbon emission disclosure. Financial performance (ROA) is anticipated to mediate this relationship partially, indicating that well-governed firms achieve superior profitability, which in turn enhances transparency in environmental reporting. This study integrates the corporate governance mechanism and financial performance pathway into a unified framework to explain firms’ carbon transparency behaviour. This research provides new empirical evidence from an emerging market context, highlighting how corporate governance dimensions drive voluntary carbon disclosure through financial outcomes. The study extends legitimacy and stakeholder theory by revealing that profitability serves as both a performance signal and a legitimacy tool in environmental communication. The findings contribute to global discourse on ESG integration and governance-driven sustainability disclosure.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.32479/ijeep.22247first seen 2026-05-14 22:34:24
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