サステナビリティ報告の触媒としてのコーポレート・ガバナンス：インドネシア上場銀行からの証拠
Corporate governance as a catalyst for sustainability reporting: Evidence from Indonesian listed banks (原題)
Sutarti Sutarti, Desi Efrianti, Moermahadi Soerja Djanegara, Pipit Purnamasari, Dewi Sarifah Tullah
🤖 gxceed AI 要約
日本語
本研究は、インドネシア上場銀行のサステナビリティ報告（SR）に対するコーポレート・ガバナンスの影響を検証した。2017-2022年のパネルデータを用い、機関所有はSRに正の影響、経営者所有は負の影響、監査委員会と取締役会は影響なしと示した。ガバナンス強化によるSR品質向上への実践的示唆を提供する。
English
This study examines the influence of corporate governance on sustainability reporting (SR) in Indonesian listed banks using panel data from 2017-2022. Results show institutional ownership positively affects SR, managerial ownership negatively affects SR, while audit committee and board of commissioners have no effect. Provides practical recommendations for improving SR quality through governance mechanisms.
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
インドネシアの銀行セクターの事例だが、日本企業のサステナビリティ報告とコーポレート・ガバナンスの連関を考える上で参考になる。特に、機関投資家の関与がSRの質を高める可能性は、日本のスチュワードシップ・コードやSSBJ開示にも示唆を与える。
In the global GX context
This study adds to the global literature on corporate governance and sustainability reporting, particularly in emerging markets. It highlights the role of institutional ownership in driving SR quality, which is relevant for global investors and standard-setters like ISSB as they consider governance factors in disclosure frameworks.
👥 読者別の含意
🔬研究者:Provides empirical evidence on governance-SR relationship in an emerging market banking context.
🏢実務担当者:Highlights that strengthening institutional ownership and governance mechanisms can improve sustainability reporting quality.
🏛政策担当者:Suggests that policies encouraging institutional ownership may enhance corporate sustainability disclosure.
📄 Abstract（原文）
This study aims to examine the influence of corporate governance on sustainability reporting (SR) in the Indonesian banking sector. The main focus of this study is to evaluate how four key elements of corporate governance—institutional ownership, managerial ownership, audit committee, and board of commissioners—influence sustainability reporting practices. The data used in this study come from the annual reports and sustainability reports of banks listed on the Indonesia Stock Exchange (IDX) for the 2017-2022 period. The sample was selected using a purposive sampling technique. In this study, data observation uses a panel data set with parameter estimation of the direct influence model using Generalized Least Square (GLS). The results show that institutional ownership has a positive effect on sustainability reporting, managerial ownership has a negative effect on sustainability reporting, while the audit committee and board of commissioners have no effect on sustainability reporting. This study provides an important contribution to the literature on corporate governance and sustainability reporting, and provides practical recommendations for banks and stakeholders to improve the quality of sustainability reporting by strengthening corporate governance mechanisms.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.55217/102.v23i2.1134first seen 2026-09-03 05:18:58
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