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財務情報を超えた戦略的触媒としてのジェンダー多様性：知的資本、ESG開示、投資意思決定

Gender Diversity as S Strategic Catalyst Beyond Financial Information: Intellectual Capital, ESG Disclosure, and Investment Decision (原題)

Riska Oktama, Enny Susilowati Mardjono

Journal of Economics Finance and Management Studies📚 査読済 / ジャーナル2026-08-27#ESG対象セクター: food_beverage
DOI: 10.47191/jefms/v9-i8-32
原典: https://doi.org/10.47191/jefms/v9-i8-32

🤖 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食品飲料セクター企業を対象に、知的資本とESG開示が収益性に与える影響を、ジェンダー多様性の調整効果に着目して分析した。2021〜2025年のデータを用いた回帰分析の結果、知的資本は収益性に負の影響を与える一方、ESG開示は有意な影響を示さなかった。ジェンダー多様性は知的資本と収益性の関係を強化するが、ESG開示と収益性の関係は弱めることが示された。

English

This study analyzes the impact of intellectual capital and ESG disclosure on profitability, with gender diversity as a moderator, for food and beverage firms listed on the Indonesia Stock Exchange from 2021-2025. Regression results show intellectual capital has a negative effect on profitability, while ESG disclosure has no significant effect. Gender diversity strengthens the intellectual capital-profitability link but weakens the ESG disclosure-profitability link.

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開示が始まり、ESG情報の財務影響が注目される中、本研究成果はESG開示が短期的な収益性に直結しない可能性を示唆し、中長期的な視点の重要性を再認識させる。また、ジェンダー多様性の調整効果は、日本の企業統治改革や女性活躍推進にも示唆を与える。

In the global GX context

Globally, as ISSB and CSRD push for ESG disclosure, this study provides empirical evidence from an emerging market that ESG disclosure may not directly impact profitability, highlighting the need for longer-term assessment. The moderating role of gender diversity adds to the corporate governance literature, relevant for global discussions on board composition and sustainability performance.

👥 読者別の含意

🔬研究者:Provides empirical evidence on ESG disclosure and profitability in an emerging market, with gender diversity as a moderator.

🏢実務担当者:Suggests that ESG efforts may not yield immediate financial returns, but board gender diversity can influence performance.

🏛政策担当者:Highlights the need for policies that encourage long-term ESG integration and board diversity.

📄 Abstract（原文）

This examine aims to analyze the consequence of intellectual capital and Environmental, Social, and Governance (ESG) disclosure on profitability, with gender divesity as a moderating indicator, in food and beverage sector firm enumerated on the Indonesia Stock Exchange during the 2021–2025 period. This examine employs a quantitative approach using secondary data obtained from firm' annual reports and sustainability reports. The sampling technique use is purposive sampling based on predetermined criteria. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with the assistance of IBM SPSS Statistics software. The results of the examine indicate that intellectual capital has a significant consequence on profitability with a negative relationship. Meanwhile, ESG disclosure has no significant consequence on profitability. The moderation test results show that gender diversity is able to moderate the relationship among intellectual capital and profitability with a positive consequence, thereby strengthening the relationship among the two indicators. In addition, gender diversity also moderates the relationship among ESG disclosure and profitability with a negative consequence, thereby weakening the relationship among them. These outcomes indicate that the management of intellectual capital and gender diversity within firm plays an important role in influencing corporate performance, while ESG implementation has not yet been able to provide a direct impact on profitability during the observation period. This examine is expected to contribute to firm in improving the consequenceiveness of intellectual capital management, ESG implementation, and the optimization of gender diversity on boards of directors to support the enhancement of corporate performance. Furthermore, the outcomes of this examine may serve as a reference for funders in considering non-financial factors as a basis for investment decision-making.

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