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An Analysis of Gender Diversity in Top Management and Its Impact on Carbon Emission Disclosure

トップマネジメントのジェンダー多様性が炭素排出開示に与える影響の分析 (AI 翻訳)

I. Ichsan, Muhammad Dahlan, Gia Kardina Prima Amrania

Jurnal Akuntansi Keuangan dan Manajemen📚 査読済 / ジャーナル2026-03-31#炭素会計
DOI: 10.35912/jakman.v7i2.6078
原典: https://doi.org/10.35912/jakman.v7i2.6078

🤖 gxceed AI 要約

日本語

本研究は、インドネシア証券取引所（IDX）上場企業（2019-2023年）を対象に、トップマネジメントのジェンダー多様性が炭素排出開示に与える影響を検証。量的手法（パネルデータ回帰）を用い、ジェンダー多様性は有意な影響を示さなかったが、サステナビリティ委員会と収益性が透明性に寄与することを発見。

English

This study examines the impact of top management gender diversity on carbon emissions disclosure among IDX-listed companies (2019-2023) using panel data regression. It finds that gender diversity has no significant effect, but sustainability committees and profitability significantly enhance transparency.

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

インドネシアの新興市場における炭素開示の実証研究。日本のSSBJや有報での開示制度設計に直接関係しないが、新興国での開示促進要因としてガバナンス構造の重要性を示唆。

In the global GX context

This paper provides empirical evidence on carbon disclosure drivers in an emerging market, highlighting that formal governance structures (sustainability committees) matter more than demographic diversity. It contributes to global discussions on effective disclosure mechanisms, especially for countries developing mandatory reporting standards.

👥 読者別の含意

🔬研究者:Climate disclosure researchers can use this as a reference for emerging market studies, especially on the role of governance vs. diversity.

🏢実務担当者:Corporate sustainability teams in emerging markets can note that sustainability committees are more impactful than gender diversity for disclosure quality.

🏛政策担当者:Indonesian regulators can use the findings to strengthen sustainability reporting standards and consider incentive schemes for better disclosure.

📄 Abstract（原文）

Purpose: This study examines the impact of top management gender diversity on carbon emissions disclosure in IDX-listed companies from 2019 to 2023. Research Methodology: This quantitative study utilizes purposive sampling and panel data regression to analyze secondary data from the annual and sustainability reports of IDX-listed companies in the energy, basic materials, and primary consumer sectors (2019–2023), investigating the impact of top management gender diversity on carbon emission disclosure while controlling for firm size, sustainability committees, profitability, and managerial ownership. Results: All variables, including gender diversity, significantly impact carbon emissions disclosure when considered together. The sustainability committee shows a significant positive effect, while profitability has a significant negative effect; in contrast, gender diversity, firm size, and managerial ownership have no significant impact. Conclusions: This study concludes that while all variables simultaneously affect carbon disclosure, only the sustainability committee and profitability significantly enhance transparency, whereas gender diversity has no impact. This proves that formal governance structures are more effective in driving environmental disclosures than management demographics. These findings serve as a strategic recommendation for regulators and companies to strengthen sustainability reporting standards in Indonesia. Limitations: This study is limited to three industrial sectors, lacks qualitative depth, and has a five-year observation period that may not reflect long-term trends. Contributions: This study enriches the environmental accounting literature on emerging markets and offers policy implications for regulators regarding carbon reporting standardization and incentive schemes to accelerate national ESG adoption.

🔗 Provenance — このレコードを発見したソース

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