ESG開示・グリーン会計・サステナビリティ報告が財務パフォーマンスに与える影響
THE IMPACT OF ESG DISCLOSURE, GREEN ACCOUNTING, AND SUSTAINABILITY REPORTING ON FINANCIAL PERFORMANCE (原題)
Melina Apriliani, D. Rahmatika, E. Yunita
🤖 gxceed AI 要約
日本語
インドネシア証券取引所（IDX）上場の消費財企業を対象に、ESG開示・グリーン会計・サステナビリティ報告が財務パフォーマンスに与える影響を、企業規模の調整効果を含めて検証した。ESG開示とサステナビリティ報告は財務パフォーマンスに正の有意な影響を与える一方、グリーン会計は有意な効果を示さず、企業規模の調整効果も確認されなかった。新興国市場における非財務情報開示の経済的意義を示す実証的貢献である。
English
Using consumer goods firms listed on the Indonesia Stock Exchange (2021-2025), this study examines how ESG disclosure, green accounting, and sustainability reporting affect financial performance, with firm size as a moderator. ESG disclosure and sustainability reporting show positive significant effects, while green accounting is insignificant and firm size does not moderate the relationships. It offers emerging-market evidence on the financial value of non-financial 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
日本ではSSBJ基準・有報でのサステナ開示義務化が進む中、開示と財務パフォーマンスの関係を新興国で検証した本稿は、開示コストと便益を巡る議論に比較材料を提供する。ただしIDX固有の制度・市場環境に依存する点には留意が必要。
In the global GX context
As ISSB/SSBJ-aligned disclosure becomes mandatory across major markets, this paper adds emerging-market evidence that ESG and sustainability reporting correlate with better financial performance, reinforcing the business case for disclosure frameworks like TCFD/ISSB. Its Indonesia-specific setting limits direct transferability to CSRD/SEC contexts.
👥 読者別の含意
🔬研究者:新興国市場における非財務開示と財務成果の因果関係、および企業規模の調整効果に関する実証的知見を提供する。
🏢実務担当者:ESG開示やサステナビリティ報告への投資が財務パフォーマンス向上に寄与しうることを示すが、グリーン会計単独では効果が限定的である点に留意すべき。
🏛政策担当者:開示義務化の政策設計において、開示が企業財務に与える影響を新興国事例から示唆する。
📄 Abstract（原文）
Introduction: This research intends to investigate the effect of Environmental, Social, Governance (ESG), Green Accounting, and Sustainability Reporting on business financial performance, utilizing firm size as a moderating variable. Consumer products businesses listed on the Indonesia Stock Exchange (IDX) between 2021 and 2025 were the subject of this study. Methods: This research utilizes secondary data acquired from annual reports, financial reports, and sustainability reports of consumer goods businesses listed on the IDX for the 2021-2025 timeframe. The analytical approaches employed were multiple linear regression and moderated regression analysis (MRA).Methods: This research utilizes information obtained from secondary sources, including yearly reports, financial statements, and sustainability updates of consumer goods firms that are registered on the IDX from 2021 to 2025. The analytical approaches applied were multiple linear regression and moderated regression analysis (MRA).Results: The results indicate that ESG disclosure and sustainability reporting have a positive and significant effect on financial performance, while green accounting has no significant effect. In addition, firm size does not moderate the relationship between ESG disclosure, green accounting, sustainability reporting, and financial performance.Contribution: Using firm size as a moderating variable, this study examines the impact of sustainability reporting, green accounting, and environmental, social, and governance (ESG) disclosure on corporate financial performance. Consumer products businesses listed on the Indonesia Stock Exchange (IDX) between 2021 and 2025 were the subject of this study. It is envisaged that this study will cover a research gap, as previous studies on sustainability. Keywords: Company Financial Performance, Company Size, Environmental, Green Accounting, Social, Governance (ESG), Sustainability Reporting
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/download/3966/1922first seen 2026-09-26 05:08:26 · last seen 2026-09-29 05:16:59
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