Towards Sustainable Accountability And Transparency In Public Sector: Case Study of Pusat Investasi Pemerintah With GRI Standards
公共部門における持続可能性の説明責任と透明性に向けて：GRI基準を用いたPusat Investasi Pemerintahの事例研究 (AI 翻訳)
Dini Salamah, Melia Famiola, Muhammad Yusuf
🤖 gxceed AI 要約
日本語
本研究は、インドネシア財務省傘下の公的投資機関PIPがGRIスタンダードに沿ったESG報告を導入する準備状況を分析。半構造化インタビューと文書分析によるギャップ分析の結果、73.3%の指標は業務上達成されているが、ガバナンスの正式化や取締役会の監督に重大な欠陥があることが判明。改善のための3段階ロードマップを提案している。
English
This study investigates the readiness of Pusat Investasi Pemerintah (PIP), a public investment agency under Indonesia's Ministry of Finance, to adopt ESG reporting aligned with GRI Universal Standards 2021. Using gap analysis on 30 GRI 2 metrics, it finds 73.3% compliance but critical gaps in governance formalization. A three-phase strategic roadmap is proposed to address deficiencies.
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
インドネシアの事例だが、日本においても公共機関のサステナビリティ報告が注目されており、特にSSBJ基準との整合性や投資家向け開示の観点で参考になる。ただし、脱炭素化（GX）への直接的な示唆は限定的。
In the global GX context
While focused on Indonesia, this case offers a replicable framework for integrating ESG standards in public financial institutions globally. It highlights the gap between operational activities and formal governance disclosures, relevant as TCFD/ISSB frameworks push for broader sustainability reporting beyond the private sector.
👥 読者別の含意
🔬研究者:Provides a gap analysis methodology for assessing GRI readiness in public sector organizations.
🏢実務担当者:Useful for public sector entities planning to adopt GRI standards, highlighting common governance gaps.
🏛政策担当者:Offers insights for governments seeking to mandate sustainability reporting in state-owned enterprises.
📄 Abstract（原文）
As a signatory to the United Nations' 2030 Sustainable Development Goals (SDGs), Indonesia mandates active governmental engagement in advancing sustainability. This study investigates the readiness of the Pusat Investasi Pemerintah (PIP)—a Public Service Agency under the Ministry of Finance—to institutionalize Environmental, Social, and Governance (ESG) principles and align its sustainability reporting with the Global Reporting Initiative (GRI) Universal Standards 2021. Employing a qualitative approach, the research applies gap analysis to evaluate PIP's existing practices against 30 GRI 2 metrics. Data collection involved semi-structured interviews with 11 key management figures and document analysis of internal reports and regulatory frameworks. Findings reveal that 73.3% of GRI indicators are inherently fulfilled through operational activities; critical gaps persist in governance formalization, including the absence of dedicated sustainability structures, vague impact accountability, limited board-level oversight, and insufficient disclosure of compensation ratios. The study proposes a three-phase strategic roadmap to address these deficiencies. Despite its single-case limitation, the research offers a replicable framework for integrating ESG standards in public financial institutions, contributing to enhanced transparency, institutional accountability, and alignment with global sustainability imperatives.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.58229/jims.v3i3.402first seen 2026-05-05 19:08:36
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