ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) PRODUCTIVITY POLICY APPROACH TO MEASURING CORPORATE INTEGRATED REPORTING AND CORE VALUES OF COMPANIES ON THE INDONESIA STOCK EXCHANGE
環境・社会・ガバナンス（ESG）生産性政策による企業統合報告とコアバリューの測定：インドネシア証券取引所上場企業を対象として (AI 翻訳)
Susan Rachmawati, Andi Martias, Sudirja, Firstianty Wahyuhening F
🤖 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を対象に、ESG指数と株式市場の関係、および統合報告（CIR）が企業のコアバリュー（CVC）に与える影響を分析した。2020～2025年のESGスコアデータを用いた回帰分析の結果、CIRはCVCに正の影響を与える一方、ESG生産性政策は直接的な影響はないもののCIRの効果を強化することが示された。ESG開示と統合報告の推進が市場の透明性と企業の説明責任向上に寄与する可能性が示唆される。
English
This study examines the relationship between ESG, integrated reporting, and core value of companies listed on the Indonesia Stock Exchange. Using ESG scores and annual report data from 2020-2025, multiple regression analysis shows that corporate integrated reporting (CIR) positively influences core value (CVC), while ESG productivity policies indirectly enhance CIR benefits. The findings highlight the importance of ESG disclosure and integrated reporting for market efficiency and corporate accountability in an emerging market.
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、統合報告とESG生産性の関係は日本企業の開示実務にも示唆がある。日本のSSBJや有報での統合報告推進の議論にも間接的に貢献しうる。
In the global GX context
This paper provides empirical evidence from an emerging market (Indonesia) on the link between integrated reporting and firm core value, mediated by ESG policies. While not directly tied to global climate disclosure standards like ISSB, it reinforces the value of ESG integration in corporate reporting, relevant for international discussions on sustainability disclosure.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the role of integrated reporting and ESG in an emerging market context, offering a basis for comparative studies.
🏢実務担当者:Highlights the importance of integrated reporting and ESG disclosure for enhancing firm value, which can inform corporate reporting strategies in emerging economies.
🏛政策担当者:Suggests that policies promoting integrated reporting and ESG disclosure can improve market transparency and corporate accountability.
📄 Abstract（原文）
This study aims to analyze the dynamic relationship between the global Environmental, Social, and Governance (ESG) index and the Indonesian stock market , using data from the Indonesia Stock Exchange . ESG is an investment practice that considers environmental, social, and corporate governance impacts in investment decision-making. Thus, ESG is not only a priority for investors but also a crucial factor for companies seeking to attract new investors while maintaining the satisfaction of existing shareholders. In line with this objective, this study evaluates the effect of Corporate Integrated Reporting (CIR) on Core Value Company (CVC) disclosure in companies listed on the Indonesia Stock Exchange. The study sample includes 85 companies with available ESG scores for the period 2020 to 2025, along with annual report data for comparative analysis. Multiple regression methods are applied to assess the effect of ESG productivity policies on CVC within the context of integrated reporting. The results of the study show that CIR has a positive influence on CVC. In addition, ESG productivity policies are significantly associated with increased CIR benefits, although they do not have a direct impact on CVC. The results of this analysis emphasize the importance of implementing CIR and strengthening ESG productivity in enhancing a company's core value, as reflected in improved stock market performance. This research also indicates that advocacy for CIR and ESG disclosure can improve market efficiency, transparency, and corporate accountability
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.58487/akrabjuara.v11i2.2792first seen 2026-05-14 23:53:27
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。