ESG DISCLOSURE AND ITS EFFECT ON EARNINGS QUALITY
ESG情報開示とその収益品質への影響 (AI 翻訳)
Siswadi Sululing, Gagaring Pagalung, null Amiruddin
🤖 gxceed AI 要約
日本語
この研究は、インドネシア証券取引所上場企業を対象に、ESG情報開示が収益品質に与える影響を分析した。環境開示は有意な影響を示さなかったが、社会的・ガバナンス開示は正の影響を示した。
English
This study examines the impact of ESG disclosure on earnings quality for Indonesian listed firms (2018-2022). Environmental disclosure had no significant effect, while social and governance disclosures positively influenced earnings quality.
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
インドネシアのデータを用いているが、日本企業にとってもESG開示の質と収益品質の関係は示唆に富む。特に環境開示の効果が有意でない点は、日本のSSBJ基準における環境情報の実質的な重要性を再考させる。
In the global GX context
Although focused on Indonesia, this study offers insights for global emerging markets on how ESG disclosure affects earnings quality. The finding that environmental disclosure lacks significance contrasts with typical expectations and may prompt regulators to strengthen assurance requirements.
👥 読者別の含意
🔬研究者:Useful for understanding ESG disclosure effects in emerging markets, especially the differential impact of each pillar.
🏢実務担当者:Companies can prioritize social and governance reporting improvements, but need to enhance environmental disclosure quality.
🏛政策担当者:Regulators should consider mandatory assurance for environmental disclosures to improve relevance.
📄 Abstract（原文）
This study examines the impact of sustainability disclosure, which includes environmental, social, and governance (ESG) dimensions, on earnings quality among companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. A quantitative approach was employed using multiple regression analysis. The findings reveal that environmental disclosures do not have a significant effect on earnings quality, whereas social and governance disclosures show a positive and significant influence. The results provide theoretical contributions by extending stakeholder and legitimacy theories within the context of an emerging market. Practically, these findings suggest that companies should strengthen the substance of social and governance reporting while improving the quality of environmental disclosure to ensure greater relevance and independent verification. Policy implications have also emerged for regulators to enhance ESG reporting standards by developing clearer sectoral guidelines and implementing third-party assurance, particularly in terms of environmental aspects. This study has certain limitations, including a relatively short observation period and a sample restricted to companies operating in Indonesia. Future research should expand the study period, incorporate mediating or moderating variables, and employ qualitative approaches to explore the substantive aspects of ESG disclosure in greater depth. Overall, this study is expected to serve as a reference for companies, investors, and policymakers in promoting sustainability transparency that supports reliable earnings reporting.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.18623/rvd.v22.n5.3581first seen 2026-05-14 22:08:16
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