Pengaruh Corporate Social Responsibility, Pengungkapan Emisi Karbon (GRI-305), dan Skor ESG terhadap Nilai Perusahaan
企業の社会的責任、炭素排出開示（GRI-305）、ESGスコアが企業価値に与える影響 (AI 翻訳)
null Khairul Thaffan, null Fanji Farman
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所上場の銀行セクター企業を対象に、CSR開示、炭素排出開示（GRI 305）、ESGスコアが企業価値（PBV）に与える影響を2020〜2024年のパネルデータで検証する。39社・195企業年のサンプルを用いた回帰分析により、各要因の個別効果と同時効果を明らかにする。結果は、持続可能性報告の質向上と企業価値向上の関連性について実務的示唆を提供する。
English
This study examines the impact of CSR disclosure, carbon emissions disclosure (GRI 305), and ESG scores on firm value (PBV) for Indonesian banking firms listed on the IDX from 2020-2024. Using panel data from 39 firms (195 firm-year observations), it tests individual and simultaneous effects via regression analysis. Findings provide practical insights for managers, investors, and regulators to enhance sustainability reporting and strategic initiatives that support higher firm value.
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
インドネシアの銀行業におけるESG開示と企業価値の関連を実証した点は、日本企業のSSBJ対応や統合報告書の充実に示唆を与える。特に、炭素開示（GRI 305）が企業価値に与える影響は、日本でも今後の開示義務化を見据えた参考になる。
In the global GX context
This study adds empirical evidence from an emerging market (Indonesia) on the link between ESG/carbon disclosure and firm value, relevant to global discussions on ISSB and sustainability reporting standards. It highlights the value relevance of GRI 305 disclosures, supporting the business case for transparent carbon reporting.
👥 読者別の含意
🔬研究者:Provides empirical evidence on ESG disclosure and firm value in an emerging market banking context.
🏢実務担当者:Highlights the potential value relevance of carbon and ESG disclosures for banking firms.
🏛政策担当者:Supports the case for strengthening sustainability reporting requirements in emerging markets.
📄 Abstract（原文）
This study aims to examine the effect of CSR disclosure, carbon emissions disclosure (GRI 305), and ESG scores on firm value in banking subsector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Specifically, the study tests the partial effects of each independent variable as well as their simultaneous effect on firm value, providing empirical evidence on the relevance of sustainability practices in value formation within the banking sector. A quantitative approach with an associative-causal design is employed using panel data. Secondary data are collected from companies’ financial statements, annual reports, and sustainability reports. The population comprises 46 listed banking firms, while purposive sampling yields 39 firms, resulting in 195 firm-year observations. Firm value is proxied by Price to Book Value (PBV), whereas CSR, carbon emissions (GRI 305), and ESG are measured using disclosure-based indices. The analysis includes descriptive statistics, assumption testing, and panel regression to evaluate the overall model (F-test), individual effects (t-test), and explanatory power (R²). The findings are expected to provide practical insights for managers, investors, and regulators to strengthen sustainability reporting quality and strategic initiatives that support higher firm value.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.54066/jura-itb.v4i3.3997first seen 2026-08-04 04:49:06
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