Integration of Sustainable Development Goals (SDGs) in Sustainability Reporting of Indonesia’s Healthcare Sector: A Triple Bottom Line Perspective
インドネシアの医療セクターにおける持続可能性報告書への持続可能な開発目標（SDGs）の統合：トリプルボトムラインの視点から (AI 翻訳)
Alzulin Olvica Saputri, Firman Tatariyanto, Sugiyanto Sugiyanto
🤖 gxceed AI 要約
日本語
本研究は、インドネシアの医療機関15社のサステナビリティ報告書（2021-2023年）を分析し、SDGs統合が断片的で象徴的であることを明らかにした。SDG3（健康）が開示の45%を占める一方、SDG13（気候変動）は2%にとどまり、環境面の軽視が顕著。国営と民間で開示パターンに差異があるが、いずれも実質的な変革より正当化手段として機能している。
English
This study analyzes 45 sustainability reports from 15 Indonesian healthcare organizations (2021-2023) and finds that SDG integration is fragmented and largely symbolic. SDG 3 accounts for 45% of disclosures, while SDG 13 (climate action) is only 2%, indicating a systematic neglect of environmental accountability. State-owned and private institutions show different patterns, but both use reporting primarily for legitimacy rather than substantive change.
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基準に基づくサステナビリティ開示が進むが、医療セクター特有の課題は未検討。インドネシアの事例は、新興国におけるSDGs報告の実態を示し、日本企業が海外展開する際の開示ギャップ理解に寄与する。
In the global GX context
While global frameworks like ISSB and CSRD push for standardized disclosure, this study highlights how sector-specific and country-specific factors can lead to superficial SDG integration. It contributes to the literature on legitimacy theory and sustainability reporting in emerging economies, offering a Health SDGs Integration Matrix for improving disclosure quality.
👥 読者別の含意
🔬研究者:For disclosure scholars: provides empirical evidence of legitimacy-driven reporting in an emerging economy healthcare sector, with a matrix to assess SDG integration quality.
🏢実務担当者:Limited direct applicability for Japanese practitioners, but relevant for those involved in sustainability reporting for Indonesian subsidiaries or joint ventures.
🏛政策担当者:Suggests the need for sector-specific regulatory guidance to move beyond symbolic reporting, applicable to healthcare regulators globally.
📄 Abstract（原文）
Integration of Sustainable Development Goals (SDGs) in sustainability reporting within Indonesia’s healthcare sector remains fragmented and predominantly symbolic, creating a misalignment between global expectations and actual disclosure practices. This study aims to analyze how healthcare organizations integrate SDG-related information within the Triple Bottom Line (TBL) framework, and to compare disclosure patterns between state-owned and private institutions in order to evaluate whether sustainability reporting functions as a tool for substantive transformation or merely as a legitimacy mechanism. Using a qualitative content analysis approach, 45 sustainability and annual reports from 15 healthcare organizations (2 state-owned and 13 private) covering the period 2021–2023 were examined with NVivo 15 through open coding, thematic analysis, and matrix queries based on People, Planet, and Profit dimensions and six priority SDGs (SDG 3, 5, 8, 9, 12, 13). The results show that SDG integration is highly unbalanced: SDG 3 accounts for 45% of coded references, followed by SDG 8 (22%) and SDG 12 (15%), while SDG 13 represents only 2% of disclosures, indicating systematic underemphasis of climate action and environmental accountability. People and Profit dimensions clearly dominate reporting, with the Planet dimension receiving minimal attention, and state-owned hospitals focusing more on social legitimacy narratives. In contrast, private institutions emphasize profit-oriented and efficiency-driven disclosures, both with weak cross-dimensional integration and limited quantifiable performance indicators. The study concludes that sustainability reporting in Indonesia’s healthcare sector primarily serves legitimacy and stakeholder management purposes rather than driving authentic organizational change, and proposes the Health SDGs Integration Matrix as a practical framework for assessing SDG alignment quality and supporting the development of sector-specific regulatory guidance.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://journal-gehu.com/index.php/misro/article/download/1048/1156first seen 2026-07-18 07:22:25
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