Do CEO Characteristics Matter? Evidence on Sustainability Reporting and Tax Avoidance from Indonesian Listed Companies in The SRI-KEHATI Index
CEOの特性は重要か？インドネシアSRI-KEHATI指数上場企業におけるサステナビリティ報告と租税回避の証拠 (AI 翻訳)
Juan Kasma, Kadarisman Hidayat, Zahroh ZA, Sujarwoto Sujarwoto
🤖 gxceed AI 要約
日本語
本研究はインドネシアSRI-KEHATI指数上場企業を対象に、CEOの特性（教育・年齢・在任期間）がサステナビリティ報告と租税回避に与える影響を分析。CEOの教育は報告開示に有意な影響を与えるが、年齢と在任期間は租税回避に影響。サステナビリティ報告は媒介変数として機能しない。
English
This study analyzes the effect of CEO characteristics (education, age, tenure) on sustainability reporting and tax avoidance for Indonesian firms in the SRI-KEHATI index. CEO education significantly affects sustainability disclosure, while age and tenure affect tax avoidance. Sustainability reporting does not mediate the relationship between CEO characteristics and tax avoidance.
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SRI指標に焦点を当てた研究であり、日本企業のSSBJ対応や統合報告に直接の示唆は乏しいが、CEO属性とサステナビリティ開示の関連性は日本でも参考になる可能性がある。
In the global GX context
This study provides evidence from an emerging market on how CEO characteristics influence sustainability disclosure and tax avoidance. While not directly applicable to ISSB/TCFD frameworks, it adds to the literature on corporate governance and ESG reporting in developing economies.
👥 読者別の含意
🔬研究者:Researchers studying CEO effects on ESG disclosure and tax behavior can examine the contrasting results between education and age/tenure.
📄 Abstract（原文）
<ns5:p>Background This study aims to analyze the effect of CEO characteristics on sustainability reports and tax avoidance, as well as to examine the effect of sustainability reports as a mediating variable. The focus of this study is on companies with relatively homogeneous sustainability commitments in order to gain an understanding of the effect of CEO characteristics on company policy. Methods The study uses panel data from the sustainability reports and annual reports of 25 companies listed on the SRI KEHATI Index during the period 2018–2024, with a total of 172 observations. Sustainability reports are proxied using the Global Reporting Initiative (GRI) Index, CEO characteristics are measured through education, age, and tenure, while tax avoidance is measured using the effective tax rate. The analysis was conducted using panel data regression with Eviews 13, incorporating company control variables. Results The results show that CEO education has a significant effect on sustainability report disclosure, while CEO age and tenure do not have a significant effect. In addition, CEO age and tenure are proven to affect the level of corporate tax avoidance. However, sustainability reports do not act as a mediating variable in the relationship between CEO characteristics and tax avoidance. Conclusions These findings indicate that CEO characteristics have different influences on corporate sustainability and taxation policies. CEO education can influence corporate strategic decisions related to sustainability disclosure, while CEO age and tenure are more closely related to tax avoidance strategies. However, sustainability report disclosure has not been proven to be a mediating mechanism between CEO characteristics and tax avoidance practices.</ns5:p>
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.12688/f1000research.178848.2first seen 2026-07-22 05:21:22
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