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持続可能なガバナンス実務下におけるインドネシア製造業の企業環境責任とエコ効率報告

Corporate Environmental Responsibility and Eco Efficiency Reporting in Indonesian Manufacturing Industries Under Sustainable Governance Practices (原題)

Hamidah Rosidanti Susilatun

Asian Journal of Management Analytics📚 査読済 / ジャーナル2026-10-19#ESG経営インパクト: 調達リスク対象セクター: manufacturing
DOI: 10.55927/ajma.v5i4.16813
原典: https://doi.org/10.55927/ajma.v5i4.16813

🤖 gxceed AI 要約

日本語

PRISMA 2020に沿った系統的レビューで、インドネシア製造業における企業環境責任とエコ効率報告の関係を分析。対象10件の研究から、環境責任が環境パフォーマンス・企業評判・ステークホルダー信頼に寄与し、エコ効率報告が透明性・業務効率・開示品質を高めることを示す。持続可能なガバナンスが環境施策の実効性を強めることも確認した。

English

A PRISMA 2020 systematic review of 10 studies (2020-2025) on Indonesian manufacturing firms finds that corporate environmental responsibility improves environmental performance, reputation, and stakeholder confidence. Eco-efficiency reporting enhances transparency, operational efficiency, and disclosure quality, while sustainable governance strengthens the effectiveness of environmental initiatives.

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

新興国製造業の環境開示とガバナンスの関係を示す事例として、日本企業のサプライチェーンESG要請やSSBJ対応を考える際の参照材料になりうる。ただしインドネシア固有の文脈が中心で、日本の制度論への直接の示唆は限定的。

In the global GX context

Adds emerging-market evidence to the global disclosure literature on how governance quality conditions the credibility of sustainability reporting, relevant to ISSB/CSRD debates on assurance and governance in supply chains. Its Indonesian focus limits direct transferability but offers a comparative benchmark for disclosure quality in manufacturing sectors.

👥 読者別の含意

🔬研究者:Provides a synthesized view of environmental responsibility and eco-efficiency reporting linkages in an emerging manufacturing context, useful as a baseline for comparative disclosure studies.

🏢実務担当者:Suggests that strengthening governance and eco-efficiency metrics can improve disclosure quality and stakeholder trust, relevant for firms with Indonesian supply-chain exposure.

🏛政策担当者:Highlights the role of governance practices in making environmental reporting effective, which may inform disclosure-rule design in emerging markets.

📄 Abstract(原文)

The increasing demand for sustainable industrial development has encouraged manufacturing companies to integrate environmental responsibility into their business strategies. This study aims to analyze the relationship between Corporate Environmental Responsibility and eco-efficiency reporting in Indonesian manufacturing industries under sustainable governance practices. The research employed a Systematic Literature Review (SLR) approach following the PRISMA 2020 framework. Articles were collected from Scopus, Web of Science, ScienceDirect, SpringerLink, and Emerald Insight databases. From an initial pool of 156 articles published between 2020 and 2025, ten studies met the inclusion criteria and were selected for analysis. The findings reveal that Corporate Environmental Responsibility positively contributes to environmental performance, corporate reputation, and stakeholder confidence. Eco-efficiency reporting enhances transparency, operational efficiency, and sustainability disclosure quality, while sustainable governance practices strengthen the implementation and effectiveness of environmental initiatives.

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