PERSEPSI MANAJEMEN TERHADAP PENERAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) REPORTING: STUDI KUALITATIF PADA PERUSAHAAN NON-KEUANGAN
マネジメントのESG報告実施に対する認識：非金融企業における質的研究 (AI 翻訳)
Eldian Rinaldi
🤖 gxceed AI 要約
日本語
本研究は非金融企業におけるESG報告の実施に対する経営陣の認識を探る質的研究である。主な発見として、ESG報告は戦略的ツールと見なされる一方、データ可用性や測定の複雑さなどの課題が存在する。
English
This qualitative study explores management perceptions of ESG reporting in non-financial companies. Findings show that ESG reporting is seen as strategic for legitimacy and sustainability, but barriers like data availability and complexity remain.
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
日本企業においてもESG報告の実務課題は共通しており、本稿の知見は参考となる。
In the global GX context
This study offers qualitative insights into managerial perceptions of ESG reporting, relevant for global disclosure frameworks such as ISSB and GRI.
👥 読者別の含意
🔬研究者:Provides qualitative insights into managerial perceptions of ESG reporting, useful for understanding organizational behavior in non-financial firms.
🏢実務担当者:Non-financial companies can learn about common challenges and strategic benefits of ESG reporting from this study.
🏛政策担当者:Policymakers may consider managerial barriers when designing ESG disclosure regulations.
📄 Abstract（原文）
The increasing demand for corporate transparency and accountability has encouraged companies to adopt Environmental, Social, and Governance (ESG) reporting as part of non-financial disclosure practices. For non-financial companies, ESG reporting is not only driven by regulatory pressure but also by expectations from investors, stakeholders, and the public. This study aims to explore management perceptions toward the implementation of ESG reporting in non-financial companies. This research employs a qualitative descriptive approach using a case study method. Data were collected through in-depth semi-structured interviews, observation, and document analysis involving managers who are directly involved in sustainability and reporting activities. Data analysis was conducted using thematic analysis to identify key patterns and meanings related to ESG reporting practices. The findings indicate that management perceives ESG reporting as a strategic instrument to enhance corporate legitimacy, reputation, and long-term sustainability. However, challenges such as data availability, measurement complexity, and limited internal capabilities remain significant barriers. This study contributes to the ESG literature by providing in-depth insights into managerial perceptions and offers practical implications for improving ESG reporting practices in non-financial companies
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.62952/jarum.v3i1.107first seen 2026-05-05 23:11:43
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。