PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) TERHADAP KUALITAS ENTERPRISE RISK MANAGEMENT (ERM) DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN ENERGI DI BURSA EFEK INDONESIA TAHUN 2020–2024
ESG開示が企業リスク管理（ERM）の質に与える影響：企業規模の調整効果を考慮したインドネシア証券取引所上場エネルギー企業の分析（2020-2024年） (AI 翻訳)
Muhammad Naiyiron Romdoni, Eni Wuryani
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所のエネルギー企業を対象に、ESG開示が企業リスク管理（ERM）の質に与える影響を分析し、企業規模の調整効果を検証した。社会開示はERMの質に正の影響を与えるが、環境・ガバナンス開示は有意な影響を示さなかった。企業規模は社会開示とERMの関係を強めることが明らかになった。
English
This study examines the effect of ESG disclosure on Enterprise Risk Management (ERM) quality in Indonesian energy companies, with firm size as a moderator. Results show that social disclosure positively affects ERM quality, while environmental and governance disclosures have no significant effect. Firm size strengthens the social disclosure-ERM relationship.
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
インドネシアのエネルギー企業を対象とした実証研究であり、日本企業の海外子会社におけるリスク管理や、SSBJに基づく開示とリスク管理の連携に示唆を与える。新興国市場でのESG実践の理解に有用。
In the global GX context
Provides empirical evidence from an emerging market on how social disclosure positively affects ERM quality, moderated by firm size. Relevant for global practitioners integrating ESG with risk management, especially in the energy sector.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the ESG-ERM link in an emerging market energy sector, contributing to the literature on ESG and risk management.
🏢実務担当者:Highlights the importance of social disclosure for risk management in energy companies, suggesting that firms should enhance social reporting.
📄 Abstract（原文）
This study aims to examine the effect of Environmental, Social, and Governance (ESG) Disclosure on the quality of Enterprise Risk Management (ERM) and to investigate the moderating role of firm size. The study was conducted on energy sector companies listed on the Indonesia Stock Exchange during the period 2020–2024. A quantitative approach was employed using secondary data obtained from annual reports and sustainability reports. The sample was selected using a purposive sampling method, resulting in 96 observations that met the research criteria. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that Environmental Disclosure has no effect on Enterprise Risk Management (ERM) quality. Social Disclosure has a positive effect on Enterprise Risk Management (ERM) quality, whereas Governance Disclosure has no effect on Enterprise Risk Management (ERM) quality. The moderation test reveals that firm size strengthens the effect of social Disclosure on Enterprise Risk Management (ERM) quality, indicating its role as a quasimoderator. These findings suggest that the social dimension is the ESG component that contributes most significantly to strengthening risk management practices in energy sector companies. This study implies that companies should enhance the quality of Social Disclosure and integrate it into risk management systems to support long-term corporate sustainability.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://journal.smartpublisher.id/index.php/jimat/article/download/2001/1494first seen 2026-07-18 07:24:45
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