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The Effect of Disclosure of Environmental, Social, And Governance Aspects in the Sustainability Report on Indonesian Mining Companies Value

インドネシア鉱業企業のサステナビリティ報告書における環境・社会・ガバナンス（ESG）開示が企業価値に与える影響 (AI 翻訳)

Muhammad Ibrahim Herawan, M. Cahyandito, A. Raksanagara

BIO Web of Conferences📚 査読済 / ジャーナル2026-01-01#ESG
DOI: 10.1051/bioconf/202622502002
原典: https://doi.org/10.1051/bioconf/202622502002

🤖 gxceed AI 要約

日本語

本研究は、インドネシア鉱業企業におけるESG開示が企業価値に与える影響を定量的に分析。2018～2022年の20社のデータに基づき、ESG要素が企業価値に有意な影響を与えることを示した。ただし、市場評価に基づく結果であり、投資家心理や外部経済条件の影響を受ける可能性がある。

English

This study examines the impact of ESG disclosure on firm value in Indonesian mining companies using data from 20 firms between 2018-2022. The results show a significant positive effect, highlighting the importance of sustainability reporting. However, the findings are based on market-based valuation and should be interpreted cautiously due to potential influence from investor sentiment and external economic conditions.

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

インドネシア鉱業セクターに焦点を当てた研究であり、日本のGX文脈では直接的な関連は薄い。ただし、ESG開示の企業価値への影響を示すエビデンスとして、日本のサステナビリティ報告実務にも参考になり得る。

In the global GX context

This paper adds emerging-market evidence on the value relevance of ESG disclosure, relevant to global discussions on sustainability reporting standards (e.g., ISSB, GRI). It underscores that even in resource-intensive sectors, ESG transparency can influence market valuation, though context-specific factors matter.

👥 読者別の含意

🔬研究者:Provides empirical evidence from an emerging market (Indonesia) on ESG disclosure-firm value link, useful for comparative studies on disclosure impacts across jurisdictions.

🏢実務担当者:Suggests that mining companies in similar contexts may enhance firm value through robust ESG disclosure, informing sustainability reporting strategies.

🏛政策担当者:For Indonesian regulators: reinforces the importance of mandatory ESG disclosure to improve corporate accountability and market efficiency in the mining sector.

📄 Abstract（原文）

This research examines the impact of Environmental, Social, and Governance (ESG) aspects on company value in the mining sector. Mining companies often cause environmental damage and neglect social and environmental impacts, leading to degradation. The study uses a quantitative approach with descriptive and verification techniques; Sample collected from twenty mining companies listed on the Indonesia Stock Exchange (BEI) between 2018-2022. The results show that ESG aspects have a considerable influence on the value of companies in the mining sector, highlighting the importance of sustainability, social responsibility, and good governance in enhancing company value and performance. Although ESG significantly affects company value, this finding should be interpreted cautiously because it is based on disclosure measures and market-based valuation, which may be influenced by investor sentiment and external economic conditions.

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