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Strategic ESG Legitimacy Model: Integrating SWOT Analysis and GRI Indicators to Assess Corporate Sustainability Performance

戦略的ESG正当性モデル:SWOT分析とGRI指標を統合した企業のサステナビリティ・パフォーマンス評価 (AI 翻訳)

Evana Pasaribu, Ressa Uli Patrissia

Taxation and Public Finance📚 査読済 / ジャーナル2026-06-17#ESG対象セクター: mining
DOI: 10.58777/tpf.v3i2.567
原典: https://doi.org/10.58777/tpf.v3i2.567

🤖 gxceed AI 要約

日本語

インドネシアの大手石炭鉱業会社PT ABC Tbkの2024年サステナビリティ報告書を対象に、SWOT分析とGRI指標を組み合わせたESGパフォーマンス評価を実施。内部要因2.16、外部要因2.24と平均的な結果であり、改善点と機会を特定。

English

A case study of PT ABC Tbk, a large Indonesian coal mining company, using SWOT analysis integrated with GRI material topics to assess its 2024 sustainability report. The company's ESG performance is average (internal score 2.16, external 2.24), highlighting weaknesses and opportunities for improvement.

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

日本企業向けではないが、新興国におけるESG報告と戦略評価の手法として参考になる。日本企業がインドネシアなどの資源国で事業展開する際のベンチマークとして活用可能。

In the global GX context

Globally, this paper demonstrates a practical framework combining SWOT and GRI for assessing corporate ESG performance, applicable to emerging-market extractive industries where disclosure practices are evolving.

👥 読者別の含意

🔬研究者:Shows a qualitative method integrating SWOT and GRI for sustainability assessment.

🏢実務担当者:Provides a template to evaluate corporate sustainability reports using strategic analysis.

📄 Abstract(原文)

As one of the largest coal mining companies in Indonesia, PT ABC Tbk faces demands not only to maintain business performance but also to ensure sustainability practices align with international standards. Its 2024 sustainability report serves as the basis for evaluating the company's ability to manage environmental, social, and governance (ESG) issues. Using qualitative methods based on case studies and a literature review, the analysis employed a SWOT framework informed by material topics from the Global Reporting Initiative (GRI). The study results indicate that the company's sustainability performance remains average, reflected in scores of 2.16 for internal factors and 2.24 for external factors. These findings highlight weaknesses that need to be addressed and also provide opportunities for the company to strengthen its sustainability strategy, optimize existing potential, and anticipate future threats.

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