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ESG DISCLOSURE IN THE PALM OIL INDUSTRY

パーム油産業におけるESG開示 (AI 翻訳)

Salina Mad, Mohd Taufik Mohd Suffian, Nor Alwani Omar

INSIGHT Journalプレプリント2026-01-30#ESGOrigin: Global経営インパクト: 調達リスク対象セクター: agriculture
DOI: 10.24191/ij.v13i1.9705
原典: https://doi.org/10.24191/ij.v13i1.9705

🤖 gxceed AI 要約

日本語

マレーシアとインドネシアのパーム油企業24社のESG開示を比較。社会（労働・コミュニティ）柱がESGスコアの最大の貢献要素であり、マレーシア企業はガバナンス開示で有意に高い。国別の規制・制度・認証制度の違いが開示行動に影響することを示唆。投資家や政策立案者への示唆を提供。

English

This study compares ESG disclosure practices among 24 Malaysian and Indonesian palm oil companies from 2020-2024. The social pillar (labor and community) contributes most to overall ESG scores, and Malaysian firms show significantly higher governance disclosure. Country-level regulatory and institutional differences influence disclosure behavior, offering insights for investors and policymakers.

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

日本企業にとって、パーム油はサプライチェーン上の重要な原材料であり、ESG開示の国際比較はサプライチェーン管理や調達方針の参考になる。また、SSBJ開示基準への対応において、新興国企業の開示実態を理解することは投資判断に有用。

In the global GX context

This paper adds to global ESG disclosure scholarship by providing comparative evidence from Southeast Asia, a region often underrepresented in disclosure research. It highlights the role of institutional and regulatory contexts in shaping disclosure quality, relevant for investors and multinational corporations assessing supply chain risks.

👥 読者別の含意

🔬研究者:Provides comparative empirical evidence on ESG disclosure determinants in emerging markets.

🏢実務担当者:Useful for supply chain managers and sustainability teams to benchmark palm oil suppliers' disclosure practices.

🏛政策担当者:Highlights how regulatory and certification schemes influence disclosure, informing policy design.

📄 Abstract（原文）

This study examines the differences in ESG reporting practices among Malaysian and Indonesian palm oil companies. The palm oil sector is often criticized due to its environmental and social issues, which subsequently leads to an increase in pressure from stakeholders for it to act responsibly. Hence, ESG disclosure plays an important role in the palm oil sector to manage its stakeholders' pressure. The differences in regulatory approaches, institutional practices, and certification schemes of the ESG disclosure in both countries are expected to influence firms’ disclosure behaviour. This study examines 24 listed palm oil companies over the 2020-2024 period by using the secondary data from the ZLS SPOTT and LSEG Workspace. Independent t-test and pooled ordinary least squares regression are employed to analyse the influence of country–level differences on ESG disclosure practices. The findings show that the social pillar is the largest contributor to overall ESG scores across the industry. This indicates that the labour and community pillar was the priority in firms’ resource allocation and sustainability reporting efforts. Although ESG disclosure levels are generally similar for both countries, however, Malaysian firms exhibit significantly higher disclosure levels on the governance pillar. These findings offer useful insight for investors to make comparisons between the two markets and help firms and policymakers to identify opportunities for improvement in ESG disclosure across the palm oil industry.

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