Analysis of the Impact of Sustainability Report Disclosure on the Company's Financial Performance
サステナビリティ報告書の開示が企業の財務業績に与える影響の分析 (AI 翻訳)
Daffa Amaansyah Samosir, A. Parinduri
🤖 gxceed AI 要約
日本語
本研究は、GRI基準を用いたサステナビリティ報告書の経済・社会・環境開示が銀行の財務業績（ROA・ROE）に与える影響を2022-2024年のパネルデータで分析。経済開示は有意な正の効果を示したが、社会・環境開示は有意でなかった。開示全体としては財務業績に寄与する。
English
This study examines the impact of economic, social, and environmental disclosures in GRI-based sustainability reports on the financial performance (ROA, ROE) of listed banks from 2022-2024. Economic disclosure has a significant positive effect, while social and environmental disclosures do not. Overall, sustainability disclosure contributes to improved financial performance.
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基準や有報でのサステナビリティ情報開示が進むが、本論文は開示全体と財務パフォーマンスの関係を実証。経済開示のみが有意という結果は、投資家が経済的側面を重視する可能性を示唆し、日本企業の開示戦略に示唆を与える。
In the global GX context
This paper contributes to the global debate on the value relevance of ESG disclosure, using GRI standards. It finds that only economic disclosure significantly impacts financial performance for banks, challenging the emphasis on environmental and social disclosure. This is relevant for standard-setters like ISSB and GRI.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the differential impact of GRI disclosure components on financial performance, useful for ESG valuation research.
🏢実務担当者:Suggests that economic disclosure (e.g., financial sustainability) may be more valued by markets, guiding resource allocation in reporting.
🏛政策担当者:Indicates that mandating comprehensive GRI disclosure may have selective benefits, informing regulatory design.
📄 Abstract（原文）
This study examines the influence of economic, social, and environmental performance disclosures in Sustainability Reports on financial performance (Return on Assets (ROA) and Return on Equity (ROE)) in a sample of listed banking companies that use GRI standards in their sustainability reports, for the period 2022-2024. Using a quantitative approach with secondary data and panel data regression analysis, the independent variables are the Economic Disclosure Index (ECDI), Social Disclosure Index (SODI), and Environmental Disclosure Index (ENDI) based on GRI Standards 2021. The results show that the disclosure of Sustainability Reports simultaneously has a significant effect on both ROA and ROE. However, partially, only economic performance disclosure (ECDI) has a significant positive effect on ROA and ROE, while social performance disclosure (SODI) and environmental performance disclosure (ENDI) do not have a significant effect on either ROA or ROE. The firm size variable as a control has a significant positive effect on ROA and ROE. This study concludes that comprehensive disclosure in Sustainability Reports collectively contributes to the increase in ROA and ROE, supporting Legitimacy Theory.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.33753/mandiri.v9i2.319first seen 2026-06-30 05:36:12
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