インドネシア証券取引所に上場するエネルギー・鉱業セクター企業におけるコーポレートガバナンスがサステナビリティレポートに与える影響（2022-2024年）
Pengaruh Corporate Governance terhadap Sustainability Report pada Perusahaan Sektor Energi dan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024 (原題)
Aina Syifa, Arin Salsabila, Nuralia Shafira Khoirun Nisa, Gea Audre Hapsari Wasasi Purwanto, Zahwa Fadillatur Rizqiya, Rohmawati Kusumaningtias, Ambar Kusumaningsih
🤖 gxceed AI 要約
日本語
インドネシア証券取引所のエネルギー・鉱業16社（48社・年観測）を対象に、コーポレートガバナンスがGRI基準のサステナビリティ開示に与える影響を検証。ガバナンス変数は全体で有意だが、部分的には監査委員会のみが正の有意な効果を示し、取締役会と独立取締役は有意でなかった。環境敏感産業における監査委員会の透明性・説明責任強化の重要性を示唆する。
English
This study examines how corporate governance affects GRI-based sustainability report disclosure in 16 energy and mining firms listed on the Indonesia Stock Exchange (48 firm-year observations, 2022-2024). Governance variables jointly show a significant effect, but only the audit committee has a positive significant influence; the board of commissioners and independent commissioners do not. Findings highlight the audit committee's role in strengthening transparency in environmentally sensitive industries.
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
日本企業にとって直接の政策連動は薄いが、SSBJ・有報でのサステナビリティ開示が進む中、監査委員会・取締役会の開示品質への寄与という論点は日本企業のガバナンス体制設計にも示唆を与える。新興国でのGRI準拠開示の実証例として参考になる。
In the global GX context
Adds empirical evidence from an emerging market (Indonesia) on how governance bodies—especially audit committees—shape GRI-based sustainability disclosure in environmentally sensitive sectors. Relevant to global debates on ISSB/CSRD adoption where governance oversight is a key enabler of credible disclosure, though the small sample limits generalizability.
👥 読者別の含意
🔬研究者:新興国・環境敏感産業におけるガバナンスとGRI開示の関係について、監査委員会の役割を定量化した実証例として参照できる。
🏢実務担当者:サステナビリティ開示の品質向上には監査委員会の関与強化が有効である可能性を示す。
🏛政策担当者:開示規制の実効性を高める上で、監査委員会の役割を制度的に位置づける検討材料となる。
📄 Abstract（原文）
The increasing demand for corporate transparency regarding environmental, social, and governance (ESG) practices has encouraged companies to improve the quality of sustainability reporting. However, previous studies have reported inconsistent findings regarding the role of corporate governance in sustainability report disclosure, particularly in environmentally sensitive industries. This study aims to examine the influence of corporate governance on sustainability report disclosure in energy and mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. A quantitative associative approach was employed using secondary data obtained from annual reports and sustainability reports. The sample consisted of 16 companies selected through purposive sampling, resulting in 48 firm-year observations. Sustainability report disclosure was measured using the Global Reporting Initiative (GRI) disclosure index, while corporate governance was represented by the board of commissioners, independent commissioners, and the audit committee. Multiple linear regression analysis was applied to test the proposed relationships. The findings indicate that corporate governance variables jointly have a significant effect on sustainability report disclosure. Partially, only the audit committee demonstrates a positive and significant influence, whereas the board of commissioners and independent commissioners do not show significant effects. These findings highlight the importance of an effective audit committee in strengthening corporate transparency and accountability in sustainability reporting within the energy and mining sectors.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.37481/sjr.v9i4.1574first seen 2026-10-03 05:01:20
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