The Effect of Sustainability Committee, Leverage, and Firm Size on Material Disclosure
持続可能性委員会、レバレッジ、企業規模がマテリアル開示に与える影響 (AI 翻訳)
Bintang Ghani Nugroho, Erna Hernawati
🤖 gxceed AI 要約
日本語
本研究は、ASEANのFMCG企業を対象に、GRI 301に基づくマテリアル開示の決定要因を分析した。持続可能性委員会と企業規模は開示に正の影響を与えるが、レバレッジは有意な影響を示さなかった。ガバナンスと規模が透明性向上に重要である。
English
This study examines determinants of material disclosure (GRI 301) among ASEAN FMCG companies. Results show that sustainability committee and firm size positively affect disclosure, while leverage has no significant effect. Governance and organizational scale enhance transparency.
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がサステナビリティ開示基準を策定中であり、マテリアリティ判断が重要視されている。本論文はASEAN地域の知見を提供するが、日本企業が海外子会社を含む開示体制を整備する際に参考になる。
In the global GX context
Globally, sustainability disclosure frameworks like ISSB and GRI require materiality assessment. This paper provides empirical evidence from emerging markets on governance factors influencing material disclosure, relevant for multinational companies and standard-setters.
👥 読者別の含意
🔬研究者:Provides empirical evidence on determinants of material disclosure in an emerging-market context.
🏢実務担当者:Highlights the role of sustainability committees and firm size in improving disclosure transparency.
🏛政策担当者:Offers insights for promoting effective sustainability disclosure regulation in developing economies.
📄 Abstract（原文）
Sustainability reporting has become increasingly important for Fast-Moving Consumer Goods (FMCG) companies because their business activities rely heavily on packaging materials that contribute to plastic waste generation and environmental degradation. In ASEAN countries, this issue has become more urgent as several nations face significant challenges related to marine plastic pollution and waste management. This study aims to examine the effects of the Sustainability Committee, leverage, and firm size on material disclosure based on GRI 301 among FMCG companies listed on five Southeast Asian stock exchanges. This research employed a quantitative approach using secondary data obtained from sustainability reports, integrated reports, and annual reports of FMCG companies listed on the Philippine Stock Exchange, Bursa Malaysia, the Indonesia Stock Exchange, the Ho Chi Minh Stock Exchange, and the Stock Exchange of Thailand during the 2014–2023 period. The sample consisted of 231 companies with 1,635 firm-year observations selected through purposive sampling, and the data were analyzed using multiple linear regression analysis. The findings revealed that the Sustainability Committee and firm size had positive and significant effects on material disclosure, indicating that stronger sustainability governance mechanisms and larger organizational scale encourage greater transparency. However, leverage did not have a significant effect on material disclosure. This study concludes that governance structures and firm size are important determinants of material disclosure among ASEAN FMCG companies.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.59261/jmef.v4i4.198first seen 2026-07-21 06:03:42
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