Smart City Sustainability Disclosure: Local Government Digital Legitimacy in Indonesia
Wahyu Mustika Rani, Sri Pujiningsih, S. Maharani
🤖 gxceed AI 要約
日本語
本研究は、インドネシアのスマートシティウェブサイトにおける環境サステナビリティ開示パターンを分析。24の自治体ウェブサイトの内容分析により、環境コミットメントと実プログラムの開示が支配的である一方、透明性と市民参加は限定的であることを示した。デジタル開示が環境説明責任と制度的正当化の手段として機能することを確認。
English
This study analyzes environmental sustainability disclosure patterns on smart city websites in Indonesia. Content analysis of 24 district-level websites finds that environmental commitment and real programs dominate disclosures, while transparency and public participation remain limited. It confirms digital disclosure serves as environmental accountability and institutional legitimacy.
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や有報でのサステナビリティ開示が進むが、本論文は地方政府レベルでのデジタル開示の実態を提供。日本の自治体によるウェブサイト開示の質的向上や、投資家向け非財務情報との連携に示唆を与える。
In the global GX context
This paper offers insights into local government digital sustainability disclosure in Indonesia, relevant to global discussions on non-financial reporting and legitimacy. It complements ISSB/CSRD frameworks by illustrating how sub-national entities use digital platforms for environmental accountability, a dimension often overlooked in corporate-focused standards.
👥 読者別の含意
🔬研究者:Provides a qualitative method for analyzing digital sustainability disclosure and a framework for studying local government legitimacy.
🏛政策担当者:Highlights the gap between public participation and disclosure on smart city platforms, suggesting areas for policy improvement.
📄 Abstract（原文）
Digital transformation has encouraged city governments in Indonesia to adopt the concept of smart cities as an effort to improve public services while strengthening accountability for sustainability. Smart city websites now serve not only as a medium for information, but also as an instrument of legitimacy for local governments to demonstrate their environmental responsibility. This study aims to analyze patterns of environmental sustainability disclosure on smart city websites in Indonesia through a thematic approach covering five main categories: environmental commitment, management transparency, real environmental programs, public participation and education, and symbols of representation. This study uses a qualitative approach with content analysis methods. Data were collected from 24 district-level smart city websites.cities included in the first phase of the national program “Movement Towards 100 Smart Cities”.The analysis results show that the most dominant disclosures are in the categories of environmental commitment and real programs, while transparency and public participation are still limited. These findings indicate that local governments use websites as a means of non-financial reporting to build public legitimacy through sustainability narratives. From an accounting perspective, this pattern confirms the function of digital sustainability disclosure as a form of environmental accountability and institutional legitimacy in the era of digital governance.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://ejournal.uin-malang.ac.id/index.php/ekonomi/article/download/38005/pdffirst seen 2026-07-18 07:23:40
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