インドネシア証券取引所におけるESG情報開示の義務化：企業の説明責任への法的影響
Mandatory Environmental, Social, and Governance (ESG) Disclosure: Legal Impact on Corporate Accountability in the Indonesian Stock Exchange (原題)
Imam Hanafi, Liu Yang, Li Na, Eka Anjani Sapitri
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所上場企業におけるESG情報開示義務化が企業の説明責任に与える影響を、法的・定性的手法で分析する。開示義務化は手続的説明責任とリスクガバナンスを向上させる一方、執行の欠如と基準の不整合が実質的効果を弱めると結論づける。
English
This study analyzes the impact of mandatory ESG disclosure on corporate accountability among Indonesian listed companies using a qualitative legal approach. It finds that mandatory disclosure enhances procedural accountability and risk governance, but enforcement gaps and inconsistent standards reduce its substantive effectiveness.
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開示基準の適用が始まり、新興市場の開示義務化の課題は日本の制度設計にも示唆を与える。特に執行メカニズムと基準調和の重要性は、日本の開示制度の改善に参考となる。
In the global GX context
As global disclosure standards like ISSB and CSRD evolve, this study provides insights into the challenges of mandatory ESG disclosure in an emerging market, highlighting enforcement and harmonization issues relevant to global standard-setting.
👥 読者別の含意
🔬研究者:新興市場におけるESG開示義務化の法的影響と執行ギャップに関する知見を提供。
🏢実務担当者:インドネシア進出企業は現地の開示要件と執行リスクを理解するのに有用。
🏛政策担当者:開示義務化の実効性を高めるための執行体制と基準調和の重要性を示す。
📄 Abstract（原文）
Background. Mandatory Environmental, Social, and Governance (ESG) disclosure has emerged as a regulatory mechanism intended to enhance transparency, strengthen corporate accountability, and align business practices with sustainable development goals in Indonesia. Purpose. This study aims to analyze how Indonesia’s evolving ESG regulatory framework influences corporate accountability among publicly listed companies on the Indonesian Stock Exchange (IDX). Method. A qualitative legal approach was employed, combining doctrinal analysis, regulatory mapping, and case-based examination of selected issuers to evaluate compliance patterns and the legal consequences of non-disclosure. Results. The findings demonstrate that mandatory ESG disclosure enhances procedural accountability, improves risk governance, and incentivizes firms to internalize sustainability practices; however, enforcement gaps and inconsistent reporting standards reduce its substantive effectiveness. Conclusion. The study concludes that mandatory disclosure contributes to stronger corporate accountability but requires clearer enforcement architecture, harmonized standards, and stronger supervisory capacity to achieve its intended regulatory impact.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.70177/rjl.v3i6.2798first seen 2026-09-01 04:59:32 · last seen 2026-09-21 04:32:06
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