Pengaruh Sustainability Reporting dan Green Innovation Terhadap Kinerja Keuangan Melalui Reputasi Perusahaan
サステナビリティ報告とグリーンイノベーションが企業評判を通じて財務業績に与える影響 (AI 翻訳)
Fadillah Khoerotul Janah, Fahmaninda Listiyani, Anik Puji Handayani
🤖 gxceed AI 要約
日本語
インドネシア証券取引所上場の非金融企業16社（2019-2024年）を対象に、サステナビリティ報告とグリーンイノベーションが企業評判を介して財務業績に与える影響を検証。重回帰分析と階層回帰による媒介分析の結果、サステナビリティ報告は企業評判に有意な影響を与えるが、グリーンイノベーションは有意でなく、企業評判は財務業績に有意な影響を与えず媒介もしなかった。短期的には意図的な実践の経済的便益は実現していないことを示唆。
English
This study examines the impact of sustainability reporting and green innovation on financial performance through corporate reputation, using 16 non-financial companies listed on the Indonesia Stock Exchange (2019-2024). Multiple regression and hierarchical mediation analysis reveal that sustainability reporting significantly affects corporate reputation, but green innovation does not, and corporate reputation neither affects financial performance nor mediates the relationships. The findings suggest that economic benefits of intentional practices are not realized in the short term.
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
インドネシア市場の実証研究だが、日本企業にとってもサステナビリティ報告と評判の関係は示唆的。SSBJ開示や統合報告書の実務において、短期的な財務業績との関連が見えにくい点は共通課題。
In the global GX context
This study adds to the global literature on the business case for sustainability, showing that in an emerging market, sustainability reporting builds reputation but does not yet translate into financial performance. It highlights the need for longer-term perspectives in sustainability disclosure research, relevant to ISSB and CSRD contexts.
👥 読者別の含意
🔬研究者:Sustainability reporting and reputation link in emerging markets; mediation analysis methodology.
🏢実務担当者:Insights on the limited short-term financial impact of sustainability practices; need for better communication.
🏛政策担当者:Evidence that sustainability reporting alone may not drive financial performance; policy should support long-term value creation.
📄 Abstract（原文）
This study aims to examine the effect of sustainability reporting and green innovation on financial performance through corporate reputation in non-financial companies listed on the Indonesia Stock Exchange for the 2019–2024 period. The study employed a quantitative approach with secondary data obtained from annual reports. The sample consisted of 16 companies selected using a purposive sampling technique. The analysis was conducted using multiple linear regression with a pooled data approach to combine the company and time dimensions to increase the number of observations and more efficiently estimate the relationships between variables. Mediation testing used stepwise regression (hierarchical regression) to trigger the role of corporate reputation as an intervening variable. The results showed that sustainability reporting had a significant effect on corporate reputation, while green innovation had no significant effect. Corporate reputation also had no significant effect on financial performance and therefore did not mediate the relationship between sustainability reporting, green innovation, and financial performance. These findings indicate that the economic benefits of intentional practices have not been realized in the short term. Theoretically, this study enriches the literature on the limitations of performance as a mediating mechanism, while practically, companies need to improve the quality of implementation and communication practices to strengthen stakeholder trust and support long-term value creation.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.54373/hijm.v4i4.7091first seen 2026-08-15 04:59:31
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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。