The Role Of Csr Disclosure And Sustainability Reporting In Enhancing Stakeholder Satisfaction: A Systematic Literature Review Of The Coal Subsector
CSR開示とサステナビリティ報告がステークホルダー満足度に与える役割：石炭サブセクターの系統的文献レビュー (AI 翻訳)
Maria Dinda Sabrina, Azizul Kholis, Jufri Darma
🤖 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石炭採掘サブセクター企業におけるCSRおよびサステナビリティ報告とステークホルダー満足度の関係を、系統的文献レビューにより分析した。その結果、透明性、国際基準への準拠、ステークホルダー・エンゲージメントが高い報告は満足度向上に寄与する一方、象徴的な報告は逆効果であることが示された。非財務情報開示の質が企業の説明責任と社会的関係に重要であることを確認した。
English
This systematic literature review examines CSR and sustainability reporting disclosure and stakeholder satisfaction in Indonesian coal mining firms. Findings show that transparent, compliant, and engaging reporting enhances stakeholder satisfaction and legitimacy, while symbolic reporting reduces trust. The study underscores the importance of high-quality non-financial disclosure for corporate accountability.
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
本論文はインドネシアの石炭企業を対象としているが、非財務情報開示の質がステークホルダー満足度に与える影響を実証しており、日本企業がSSBJ基準等に対応する際の開示戦略にも示唆を与える。特に、形式的な報告ではなく実質的な透明性が重要である点は共通する。
In the global GX context
This paper offers empirical support for the global push toward high-quality sustainability disclosure (e.g., ISSB, CSRD) by showing that substantive reporting builds stakeholder trust, while symbolic reporting erodes it. It also highlights the specific challenges of the extractive industry, relevant for transition finance and coal phase-out discussions.
👥 読者別の含意
🔬研究者:Highlights the distinction between substantive and symbolic sustainability reporting, providing a framework for future empirical studies on disclosure quality and stakeholder perceptions.
🏢実務担当者:Emphasizes that transparent CSR reporting can enhance stakeholder trust and legitimacy, suggesting that companies should focus on meaningful disclosure beyond compliance.
🏛政策担当者:Suggests that regulators should enforce high-quality non-financial disclosure standards to prevent greenwashing and ensure that reporting genuinely informs stakeholders.
📄 Abstract（原文）
This study uses the Systematic Literature Review (SLR) method to investigate the relationship between CSR and Sustainability Reporting disclosure and stakeholder satisfaction in coal mining sub-sector companies listed on the Indonesia Stock Exchange (IDX). 36 indexed from 2015 to 2024 were related to the topics of CSR, SR, and stakeholder satisfaction. The results show that transparency, compliance with global standards, and stakeholder engagement increase as a result effective CSR and SR disclosure. This enhances legitimacy and stakeholder satisfaction. Symbolic reporting, on the other hand, has little impact and even reduces public trust. The results confirm that high-quality non-financial disclosure is an important component of corporate communication and accountability strategies. The results confirm that good non-financial disclosure is an important component of corporate communication and accountability strategies. This study confirms that stakeholder theory and legitimacy are crucial for explaining how sustainability reporting contributes to corporate social relations and why the extractive industry needs better reporting.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.55681/economina.v5i5.2364first seen 2026-06-04 05:09:43 · last seen 2026-06-16 05:06:43
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