Biodiversity Accounting Disclosure, Climate Governance, and Environmental Risk Management: Their Effect on Corporate Reputation
生物多様性会計開示、気候ガバナンス、環境リスク管理：企業の評判への影響 (AI 翻訳)
M. Y. R. Pandin, Gita Lidyawati Safitri, Alif Fa'is Nurfadila, Anora Rajwa Erbana, Maretha Wiriaqni Utama, Nanda Nanda, Najwa Bioarti
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所上場の鉱山会社を対象に、生物多様性会計開示（BAD）、気候ガバナンス（CG）、環境リスク管理（ERM）が企業の評判に与える影響を検証した。2023～2025年のデータを用いた重回帰分析の結果、BADとERMは企業評判に有意な正の影響を与えるが、CGは有意でなかった。全体として3変数で評判の変動の30.3%を説明した。これらの結果は、生物多様性報告の透明性と環境リスク管理の重要性を示唆している。
English
This study examines the effects of Biodiversity Accounting Disclosure (BAD), Climate Governance (CG), and Environmental Risk Management (ERM) on corporate reputation among mining companies listed on the Indonesia Stock Exchange for 2023-2025. Using multiple linear regression on 75 firm-year observations, the results show that BAD and ERM have positive significant effects on reputation, while CG does not. The model explains 30.3% of reputation variance. The findings highlight the importance of biodiversity transparency and risk management for corporate image.
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
日本では生物多様性開示（TNFD等）の実務が進んでおり、本論文はその企業価値への効果を実証する点で示唆に富む。ただしサンプルがインドネシア鉱山企業に限定されるため、直接の適用には注意が必要。
In the global GX context
This paper contributes to the growing literature on nature-related disclosures (TNFD) by providing empirical evidence from an emerging market. It underscores that biodiversity accounting and environmental risk management can enhance corporate reputation, while climate governance alone may not suffice—important for global disclosure frameworks.
👥 読者別の含意
🔬研究者:Provides empirical evidence on biodiversity disclosure's reputational impact, relevant for TNFD research.
🏢実務担当者:Indicates that biodiversity reporting and environmental risk management can boost corporate image; consider integrating these into sustainability reports.
🏛政策担当者:Suggests that mandating biodiversity disclosure may enhance corporate behavior and reputation; could inform TNFD adoption.
📄 Abstract（原文）
This study aims to explore the effects of Biodiversity Accounting Disclosure (BAD), Climate Governance (CG), and Environmental Risk Management (ERM) on corporate reputation among mining companies listed on the Indonesia Stock Exchange for the 2023–2025 period. Using a quantitative approach, the study draws on secondary data from annual reports and sustainability reports. The sample consists of 25 companies selected via purposive sampling, yielding 75 observations. The data were analyzed using multiple linear regression. The results indicate that the level of biodiversity disclosure and the practice of environmental risk management have a positive and significant relationship with corporate reputation. In contrast, climate governance does not exhibit a significant effect. Collectively, the three independent variables significantly explain variation in corporate reputation, with an Adjusted R² of 30.3%. These findings underscore the importance of transparency in biodiversity reporting and the effectiveness of environmental risk management in strengthening corporate image.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://internationalpublisher.id/journal/index.php/Lejea/article/download/454/407first seen 2026-07-06 05:24:58
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