サステナビリティ・パフォーマンスとサステナビリティ報告：双方向の関係
Sustainability Performance and Sustainability Reporting: Two-Way Relationship (原題)
Maylia Pramono Sari, Noor Ismawati Jaafar, Ani Fitriani
🤖 gxceed AI 要約
日本語
インドネシアの高等教育機関138校（UI Green Metric 2023）を対象に、サステナビリティ報告（SR）とサステナビリティ・パフォーマンス（SP）の相互関係を正統性理論に基づき検証。単純線形回帰の結果、両者には強い正の関係があり、SPが高い大学ほどSRで透明性が高く、SRが評判・信頼を高めてSPをさらに強化する循環が確認された。SRとSPの双方向関係を実証した点が新規性。
English
Using legitimacy theory, this study examines the reciprocal relationship between sustainability reporting (SR) and sustainability performance (SP) across 138 Indonesian universities in the UI Green Metric 2023. Simple linear regression shows a strong positive two-way relationship: better SP drives more transparent SR, while SR enhances reputation and trust, further strengthening SP. The novelty lies in empirically substantiating this mutual interaction.
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
日本ではSSBJ基準や大学の統合報告・サステナビリティ報告が拡大途上にあり、報告と実績の相互強化という知見は、大学のみならず企業の開示ガバナンス設計にも示唆を与える。ただし対象が高等教育機関であり、企業のScope・TCFD文脈への直接適用には留保が必要。
In the global GX context
While the study focuses on HEIs in Indonesia, its finding that reporting and performance reinforce each other speaks to the global debate on whether disclosure drives real sustainability outcomes—relevant to ISSB/CSRD discussions on the 'double materiality' and behavioral effects of mandatory reporting.
👥 読者別の含意
🔬研究者:開示と実績の内生性・双方向因果を扱う実証研究として、開示効果の因果推論に関心を持つ研究者に有用。
🏢実務担当者:報告体制の整備が評判・信頼を通じて実績向上につながる可能性を示し、開示投資の正当化材料になり得る。
🏛政策担当者:高等教育セクターにおける報告義務化・透明性政策の設計に、報告と実績の相互強化という根拠を提供する。
📄 Abstract（原文）
Purposes: The purpose of this study is to investigate the mutual interaction between Sustainability Reporting (SR) and Sustainability Performance (SP) in Higher Education Institutions (HEIs) in Indonesia. Using the theory of legitimacy as the theoretical foundation, this study tested the hypothesis that SR has a positive impact on SP and vice versa with two control variables, namely campus population and Top 50 Under 50. Methods: The research sample consisted of 138 universities listed in the UI Green Metric in 2023. A quantitative approach is applied through simple linear regression analysis using EViews software. Findings: The results revealed a strong positive relationship between SP and SR, suggesting that HEIs with good SP tended to be more transparent in SR. In contrast, HEIs sustainability reporting (SR) can also improve public reputation and trust in institutions, which further strengthens SP. Novelty: The contribution (novelty) of this study is to substantiate the reciprocal relationship between two variables, namely sustainability performance and sustainability reporting. This research provides insights to improve the transparency and accountability of higher education institutions in Indonesia through sustainability reporting, as well as applying legitimacy theory to explain reporting models that have not been widely researched. These findings enrich the academic literature and provide guidance for policy in higher education institutions.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.15294/jda.v18i1.47828first seen 2026-09-12 05:06:42
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。