インドネシア証券取引所上場LQ45企業のエコ効率性とESG開示が財務業績に与える影響の分析（2021-2024年）
Analysis of Eco-Efficiency and ESG Disclosure on Financial Performance of LQ45 Companies Listed on the Indonesia Stock Exchange in 2021-2024 (原題)
Aliyah Ardiwati Puspita, I. Imronudin
🤖 gxceed AI 要約
日本語
本研究は、2021年から2024年までのインドネシア証券取引所に上場するLQ45企業を対象に、エコ効率性とESG開示が財務業績に与える影響を検証した。84の企業年次データを用いた定量分析の結果、これらの要因が流動性の高い企業の財務業績に有意な関連を持つことが示された。パンデミック後のインドネシア資本市場における実証的証拠を提供する。
English
This study examines the impact of eco-efficiency and ESG disclosure on the financial performance of LQ45 companies listed on the Indonesia Stock Exchange from 2021 to 2024. Using 84 firm-year observations, the analysis reveals that variations in these sustainability indicators provide meaningful insights into financial performance trends among highly liquid firms. It contributes to the limited empirical evidence in the Indonesian capital market during the post-pandemic period.
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
インドネシア市場の実証研究であり、日本企業の開示実務に直接示唆を与えるものではないが、新興市場におけるESG開示と財務業績の関連性を示す点で、日本企業の海外投資判断や比較分析に参考となる。
In the global GX context
This study adds to the global evidence on ESG disclosure and financial performance, particularly in an emerging market context. It complements the growing body of research supporting the business case for sustainability reporting, relevant to global investors and standard-setters.
👥 読者別の含意
🔬研究者:Provides empirical evidence on ESG disclosure and financial performance in an emerging market, useful for comparative studies.
🏢実務担当者:Offers insights into how sustainability practices may correlate with financial outcomes, relevant for investor relations and reporting strategies.
🏛政策担当者:Highlights the importance of ESG disclosure for market transparency, potentially informing regulatory approaches in emerging markets.
📄 Abstract（原文）
This study aims to examine the effect of eco-efficiency and ESG disclosure on the financial performance of LQ45 companies listed on the Indonesia Stock Exchange from 2021 to 2024. A quantitative research method was applied using secondary data obtained from annual reports and sustainability reports, with 84 firm-year observations selected through purposive sampling. The analysis was conducted using descriptive statistics and classical assumption tests. The findings indicate that variations in eco-efficiency and ESG disclosure provide meaningful insights into financial performance trends among highly liquid firms. This study offers originality by integrating both sustainability indicators to assess their combined influence on financial performance during the post-pandemic period, contributing to the limited empirical evidence in the Indonesian capital market.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://proceedings.ums.ac.id/iseth/article/download/7068/6416first seen 2026-08-21 04:55:41 · last seen 2026-09-22 04:59:57
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