Systematic Literature Review: Independensi Komite Audit, Keberagaman Gender dalam Dewan, dan Kepemilikan Institusional terhadap Pengungkapan ESG
系統的文献レビュー：監査委員会の独立性、取締役会のジェンダー多様性、および機関所有がESG開示に与える影響 (AI 翻訳)
M. Saiful Rizal, Merlin Diva Mefia, Firman Ramadhani, Dien Noviany Rahmatika
🤖 gxceed AI 要約
日本語
本レビューは2021～2025年の40論文から、インドネシア企業における監査委員会の独立性、取締役会のジェンダー多様性、機関所有がESG開示に与える影響を分析。独立性と多様性は開示の質と透明性を高め、機関所有は監視圧力を強化するが効果は一貫しない。コーポレートガバナンスがESG開示の質向上に不可欠であることを示す。
English
This systematic literature review of 40 articles (2021-2025) examines the influence of independent audit committees, board gender diversity, and institutional ownership on ESG disclosure among Indonesian companies. Audit committee independence and gender diversity consistently improve disclosure quality and transparency, while institutional ownership increases monitoring pressure but shows mixed effects. The study confirms that corporate governance mechanisms are crucial for enhancing ESG 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
インドネシアの事例だが、日本でも監査委員会の独立性や取締役会の多様性がESG開示の質に与える影響は関心事。特に2023年のSSBJ基準策定や有価証券報告書でのESG情報拡充を踏まえ、ガバナンスと開示の関係を示唆する知見として参考になる。
In the global GX context
While focused on Indonesia, this review offers insights into how corporate governance factors (audit independence, board diversity, ownership structure) drive ESG disclosure quality. Globally, regulators and firms are seeking evidence-based practices for credible ESG reporting; this study supports the role of governance mechanisms in enhancing transparency.
👥 読者別の含意
🔬研究者:Provides a synthesized framework linking governance attributes to ESG disclosure quality, identifying gaps for future cross-country studies.
🏢実務担当者:Highlights the value of independent audit committees and board gender diversity in improving ESG reporting credibility.
🏛政策担当者:Offers evidence that governance reforms (e.g., independence mandates, diversity quotas) can strengthen ESG disclosure outcomes.
📄 Abstract（原文）
This study aims to provide a more comprehensive understanding of the influence of independent audit committees, board gender diversity, and institutional ownership on Environmental, Social, and Governance (ESG) disclosure among companies in Indonesia. Using a Systematic Literature Review (SLR) method, a total of 40 articles published between 2021 and 2025 were reviewed based on thematic relevance, methodological rigor, and their contribution to the literature on sustainable corporate governance. The findings indicate that independent audit committees consistently strengthen the effectiveness of oversight and enhance the quality, transparency, and credibility of ESG reporting. Board gender diversity is shown to broaden strategic perspectives, increase sensitivity to sustainability issues, and encourage greater corporate accountability in reporting practices. Meanwhile, institutional ownership presents mixed findings; however, strong or diversified ownership structures are found to increase monitoring pressure on management. Overall, this study confirms that corporate governance mechanisms play a crucial role in improving the quality of ESG disclosure and reinforcing corporate commitment to sustainable practices in Indonesia.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.31004/joecy.v6i1.6626first seen 2026-05-14 22:18:57
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