財務的余裕、企業規模、カーボンパフォーマンスが炭素排出開示に与える影響
Pengaruh Financial Slack, Firm Size dan Carbon Performance terhadap Carbon Emission Disclosure (原題)
Alya Agesti, Umiaty Hamzani, Ira Grania Mustika
🤖 gxceed AI 要約
日本語
インドネシア証券取引所に上場する非循環消費財セクター企業26社・104件を対象に、財務的余裕・企業規模・カーボンパフォーマンスが炭素排出開示に与える影響を回帰分析で検証した。企業規模のみが開示に有意な正の影響を持ち、財務的余裕とカーボンパフォーマンスは有意でなかった。規制などの外部圧力が内部要因よりも開示を強く促すことを示唆する。
English
Using 104 firm-year observations from 26 non-cyclical consumer firms on the Indonesia Stock Exchange (2021–2024), this study regresses carbon emission disclosure on financial slack, firm size, and carbon performance. Only firm size significantly drives disclosure; financial slack and carbon performance are insignificant. The authors conclude external regulatory pressure outweighs internal financial factors in shaping disclosure.
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
日本ではSSBJ基準・有報でのサステナビリティ開示が進む中、開示ドライバーが内部要因か外部規制かを問う本稿の視点は、日本企業の開示対応設計に示唆を与える。新興国での実証は、日本企業のサプライチェーン上流（ASEAN拠点）の開示水準を理解する材料にもなる。
In the global GX context
As ISSB/CSRD disclosure mandates expand globally, this Indonesian evidence tests whether disclosure is driven by internal financial capacity or external regulatory pressure—finding the latter. It adds a Global South, non-carbon-intensive-sector data point to the disclosure-determinants literature, complementing TCFD/ISSB adoption studies centered on developed markets.
👥 読者別の含意
🔬研究者:開示決定要因の文脈で、企業規模優位・カーボンパフォーマンス非有意という新興国セクター別エビデンスを提供する。
🏢実務担当者:ASEAN拠点を持つ企業は、現地サプライヤー・子会社の開示が規制圧力に依存し内部能力に左右されにくい点を把握できる。
🏛政策担当者:開示を促すには自主的努力より規制要件の設計が有効である可能性を示唆する。
📄 Abstract（原文）
This study is motivated by the growing attention to climate change issues, which underscores the importance of corporate transparency in disclosing carbon emissions as a form of responsibility toward the environment and stakeholders. The objective of this study is to analyze the influence of financial slack, firm size, and carbon performance on carbon emissions disclosure among companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange during the 2021–2024 period. However, previous studies have reported inconsistent findings regarding the effects of financial slack, firm size, and carbon performance on carbon emissions disclosure. Furthermore, empirical evidence from the non-cyclical consumer sector remains relatively limited compared to carbon-intensive industries. This study employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using purposive sampling based on specific criteria, resulting in 26 companies with a total of 104 observations. Data analysis was conducted using multiple linear regression, preceded by tests of classical assumptions to ensure the validity of the analytical model. The results indicate that firm size has a significant effect on carbon emissions disclosure, whereas financial slack and carbon performance do not show significant effects. In conclusion, firm size is the dominant factor driving increased carbon emissions disclosure, while internal financial factors and carbon performance have not been proven to be primary determinants in such disclosure practices. This finding indicates that external pressures such as regulatory demands drive disclosure more strongly than internal factors.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.33395/owner.v10i4.3610first seen 2026-10-03 04:58:07
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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。