Effects of Carbon Emission Disclosure on Corporate Sustainability in Indonesian Chemical Companies
インドネシア化学企業における炭素排出開示が企業の持続可能性に与える影響 (AI 翻訳)
Tunggala, Dina, Noviana, Fitria, deviarti, holly
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所に上場する化学企業16社を対象に、炭素排出開示が企業の持続可能性に与える影響を分析した。内容分析と単回帰分析の結果、炭素排出開示は企業の持続可能性に正の有意な影響を与えることが示された。これは、開示がステークホルダーの信頼を高め、長期的な事業持続可能性に寄与することを示唆している。
English
This study analyzes the effect of carbon emission disclosure on corporate sustainability for 16 Indonesian chemical companies listed on the Indonesia Stock Exchange. Using content analysis and simple linear regression, the results show that carbon emission disclosure has a positive and significant influence on corporate sustainability, indicating that disclosure can increase stakeholder trust and support long-term business sustainability.
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、炭素情報の開示が投資家対応で重要になっている。本研究成果は、新興国での開示効果を示すことで、日本企業の海外子会社やサプライチェーンにおける開示戦略の参考になる。
In the global GX context
This study adds empirical evidence from an emerging market on the link between carbon disclosure and corporate sustainability, complementing global research that often focuses on developed countries. It supports the business case for transparency under frameworks like ISSB and CSRD, and offers insights for multinational companies operating in Southeast Asia.
👥 読者別の含意
🔬研究者:Provides empirical evidence from Indonesia on the disclosure-sustainability link, useful for comparative studies in emerging markets.
🏢実務担当者:Highlights the strategic value of carbon disclosure for stakeholder trust and long-term sustainability, informing corporate reporting practices.
🏛政策担当者:Suggests that encouraging carbon disclosure can enhance corporate sustainability, supporting regulatory initiatives in developing countries.
📄 Abstract（原文）
Climate change and increasing environmental issues encourage companies to improve sustainabilitypractices and environmental transparency. Carbon emission disclosure has become more importanttoday because stakeholders expect companies to demonstrate accountability regarding environmentalimpacts and climate related risks. Previous research mostly focused on financial performance andinvestment risk only, while relation between carbon emission disclosure with corporate sustainability isstill not much discussed, especially in developing countries. This research aims to analyze the effectcarbon emission disclosure toward company sustainability in chemical industry companies in Indonesia.This research uses Legitimacy Theory and Signaling Theory for theoretical basis. A quantitative methodwith explanatory research design was used by applying secondary data from sustainability reports. Thesample consists of 16 chemical industry companies listed in Indonesia Stock Exchange which wereselected by purposive sampling method. Data was analyzed through content analysis and simple linearregression using IBM SPSS Statistics software. The result shows that carbon emission disclosure givespositive and significant influence toward corporate sustainability. Findings of this study indicate carbonemission disclosure can increase stakeholder trust and help long-term business sustainability. This studyalso gives contribution for sustainability accounting literature and practical implications for companies,investors, and policymakers in encouraging more environmental transparency and sustainabilitybusiness practice orientation.Keywords: carbon emission disclosure, corporate sustainability, ESG disclosure, chemicalcompanies, sustainability reporting
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.5281/zenodo.20832490first seen 2026-08-04 04:48:50
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
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。