Corporate Social Responsibility Disclosure as a Social Legitimacy Mechanism and Profitability on Mining Firm Value 2021-2024
社会的正当性メカニズムおよび収益性としての企業の社会的責任開示が鉱業企業価値に与える影響 2021-2024 (AI 翻訳)
Intan Riyani Fatimah, Syahriar Abdullah, S. Supartini, S. B. Kurniawati
🤖 gxceed AI 要約
日本語
本研究は、インドネシアの鉱業企業を対象に、CSR開示（GRI基準2021準拠）と収益性が企業価値に与える影響を分析。CSR開示は企業価値に正の有意な効果を持つ一方、収益性単独では有意でないが、両者を同時に考慮すると有意な影響が確認された。CSR開示が社会的正当性のメカニズムとして重要であることを示す。
English
This study examines the effect of CSR disclosure (based on GRI Standards 2021) and profitability on firm value in the Indonesian mining industry from 2021-2024. Results show CSR disclosure positively and significantly affects firm value, while profitability alone is not significant. However, jointly they have a significant impact, highlighting CSR disclosure as a key legitimacy mechanism.
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
本研究はインドネシアの鉱業セクターに焦点を当てており、日本のGX文脈とは直接関係しないが、CSR開示が企業価値に与える影響の分析は、日本企業のサステナビリティ報告やSSBJへの対応において示唆を与える可能性がある。
In the global GX context
This paper contributes to the global debate on CSR disclosure as a legitimacy mechanism, particularly in environmentally sensitive industries like mining. While focused on Indonesia, the findings reinforce the importance of non-financial disclosure for firm valuation, relevant to global frameworks like ISSB and GRI.
👥 読者別の含意
🔬研究者:Provides empirical evidence on CSR disclosure and firm value in a high-impact industry, using recent GRI standards.
🏢実務担当者:Highlights that CSR disclosure can enhance firm value, which is useful for sustainability reporting strategies.
📄 Abstract（原文）
Purpose of the study: This study investigates the effect of corporate social responsibility disclosure as a social legitimacy mechanism and profitability on firm value in the mining industry. Methodology: This research employs secondary data derived from annual financial statements and sustainability reports of mining companies listed on the Indonesia Stock Exchange. A causal associative quantitative approach with purposive sampling was utilized. Data analysis involved multiple linear regression, classical assumption testing, and descriptive statistical analysis, processed using IBM SPSS Statistics software. Main Findings: The results show that corporate social responsibility disclosure has a positive and statistically significant effect on firm value in the mining sector. In contrast, profitability does not have a significant partial effect on firm value. However, when examined simultaneously, corporate social responsibility disclosure and profitability jointly have a significant influence on firm value. Novelty/Originality of this study: This study offers originality by examining corporate social responsibility disclosure based on the Global Reporting Initiative Standards 2021 as a mechanism of social legitimacy in explaining firm value in the mining sector. Using recent panel data from 2021 to 2024 in Indonesia, the findings demonstrate that corporate social responsibility disclosure plays a more decisive role than profitability in shaping firm value, particularly in industries with high social and environmental exposure.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.37251/jske.v7i2.2675first seen 2026-05-15 19:01:12 · last seen 2026-06-03 05:18:40
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