Enhancing ESG Disclosure: The Role of Profitability, Financial Slack, and Board Gender Diversity in Indonesian and Malaysian Banks Sector
ESG開示の強化：インドネシアとマレーシアの銀行セクターにおける収益性、財務的余裕、取締役会のジェンダー多様性の役割 (AI 翻訳)
Azwani Aulia, Adria Wuri Lastari, Vaya Dillak
🤖 gxceed AI 要約
日本語
本研究は、インドネシアとマレーシアの銀行セクターにおける収益性、財務的余裕、取締役会のジェンダー多様性がESG開示に与える影響を定量分析した。60社のサンプルを用いた重回帰分析の結果、これらの要因がESG開示を有意に促進することが示された。デジタル化によるデータ収集の迅速化と透明性向上の重要性も示唆している。
English
This study quantitatively examines how profitability, financial slack, and board gender diversity influence ESG disclosure in Indonesian and Malaysian banks. Using multiple regression on 60 listed firms, it finds that all three factors significantly enhance ESG disclosure, highlighting the role of digitalization in improving data accuracy and transparency for sustainability reporting.
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基準や有報でのESG情報開示が進む中、新興国における開示促進要因の実証研究は、日本企業の海外子会社管理やアジア地域のベンチマークとして参考になる。ただし、日本固有の制度文脈とは異なる点に注意。
In the global GX context
While focused on Southeast Asian banks, this paper adds to global ESG disclosure literature by empirically linking financial and governance factors to disclosure quality. It offers comparative insights for emerging markets, though its direct relevance to TCFD/ISSB frameworks is limited.
👥 読者別の含意
🔬研究者:Provides empirical evidence on ESG disclosure drivers in emerging Asian markets, useful for comparative corporate governance studies.
🏢実務担当者:Highlights how profitability and board diversity can improve ESG reporting, relevant for sustainability teams in Asian subsidiaries.
🏛政策担当者:Suggests that promoting financial health and gender diversity may indirectly enhance ESG disclosure, offering a policy lever for regulators.
📄 Abstract（原文）
This study employs a quantitative method with multiple regression analysis to examine the influence of profitability, financial slack, and board gender diversity on ESG disclosure among companies listed on the Jakarta and Kuala Lumpur Stock Exchanges. The population consists of 234 companies, with a sample of 60 companies selected through purposive sampling method. Data were analyzed using SPSS software for hypothesis testing. The results indicate that profitability, financial slack, and board gender diversity significantly enhance ESG disclosure by enabling companies to allocate resources more effectively for social and environmental activities. The study’s implications highlight the importance of digitalization in accelerating data collection and improving the accuracy and transparency of ESG disclosures, enabling companies to be more accountable in sustainability reporting. These findings contribute valuable insights for advancing sustainable and transparent corporate governance practices.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.55732/unu.gnk.2025.07.1.7first seen 2026-05-05 19:08:18
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
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。