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企業のサステナビリティ開示：重要性・炭素・保証・ESGに関する体系的文献レビュー

Corporate sustainability disclosure: systematic literature review of materiality, carbon, assurance, and ESG (原題)

Ronald Loren Yang Cen, Helen Afriani, Lily Oktaviani, Resiana Maharani, Ruiza Valentino, Carmel Meiden

Jurnal Ekonomi Perusahaanジャーナル2026-10-29#開示インフラ経営インパクト: 調達リスク対象セクター: cross_sector
DOI: 10.46806/jep.v33i2.2552
原典: https://doi.org/10.46806/jep.v33i2.2552

🤖 gxceed AI 要約

日本語

インドネシアの企業サステナビリティ開示研究20件（2021〜2026年）を体系的にレビューした論文。GRI準拠、マテリアリティ評価、炭素・気候関連開示、保証声明の質、ESGとコーポレートガバナンスの5テーマを抽出した。インドネシア企業の開示品質はセクター間でばらつきがあり多国籍企業より低く、AA1000ASとISAE3000の混在で保証実務も不統一だと指摘する。

English

A systematic review of 20 Indonesian studies (2021–2026) on corporate sustainability disclosure. It identifies five themes: GRI conformity, materiality assessment, carbon and climate disclosure, assurance quality, and ESG-governance integration. Disclosure quality varies across sectors and lags multinationals, while assurance is inconsistent due to mixed AA1000AS and ISAE3000 use. The authors urge uniform assurance guidance and more consistent double materiality.

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

新興国における開示品質・保証のばらつきは、SSBJ基準導入後に日本企業が東南アジアのサプライヤーへScope3・保証を求める際の実務課題と重なる。保証基準の統一を求める提言は日本の保証制度設計にも示唆を与える。

In the global GX context

Adds emerging-market evidence to global disclosure scholarship on ISSB/CSRD adoption, highlighting assurance fragmentation (AA1000AS vs ISAE3000) and uneven double-materiality application that also concern EU and global standard-setters.

👥 読者別の含意

🔬研究者:インドネシア開示研究のテーマ別マップを得られ、比較・追試の出発点になる。

🏢実務担当者:東南アジア拠点・サプライヤーを持つ企業は、現地の開示・保証品質のばらつきをScope3・保証対応の前提として把握できる。

🏛政策担当者:保証基準の統一とダブルマテリアリティ適用の徹底という規制・業界団体向け提言を参考にできる。

📄 Abstract（原文）

Corporate sustainability disclosure has become a major accountability instrument, yet prior studies in Indonesia remain fragmented by theme, sector, or company pair, and no integrated map of their development exists. This article systematically examined the development of research on the quality, materiality, and assurance of corporate sustainability disclosure. A qualitative systematic literature review was applied to twenty articles published in 2021–2026 and indexed in SINTA and other academic databases, and thematic content analysis grouped them by similarity of topics, methods, and research objects. Five themes emerged: conformity with the Global Reporting Initiative Standards, materiality assessment, carbon emissions and climate-related disclosure, assurance statement quality, and integrated environmental, social, and governance (ESG) practices with corporate governance. Disclosure quality among Indonesian companies was uneven across sectors and tended to be lower than that of multinational companies, and assurance practices were inconsistent because different standards, such as AA1000AS and ISAE3000, were used. Regulators and professional associations should issue more uniform assurance guidelines and apply double materiality more consistently, while companies should strengthen ESG committees and integrate sustainability risk management into governance to improve disclosure credibility.

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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。