インドネシア公立大学における大学規模とサステナビリティ開示：サステナビリティ会計とESGの視点からの証拠
University Size and Sustainability Disclosure in Indonesian Public Universities: Evidence from Sustainability Accounting and ESG Perspectives (原題)
N. Ningsih, Sudrajat
🤖 gxceed AI 要約
日本語
インドネシアの公立大学22校の2020〜2024年パネルデータを用い、学生数で測る大学規模がサステナビリティ開示に与える影響を検証。正統性理論と資源ベース理論に基づき、規模が大きい大学ほど資源・ステークホルダー圧力・正統性圧力が強く開示が進むと主張する。CSATで開示を評価し、高等教育機関への開示決定要因研究の拡張と、大学・政策当局への実務的示唆を提示する。
English
Using panel data from 22 Indonesian public universities (2020-2024), this study examines how university size (enrollment) affects sustainability disclosure measured via the Campus Sustainability Assessment Tool. Drawing on Legitimacy Theory and Resource-Based View, it argues larger universities disclose more due to greater resources, stakeholder exposure, and legitimacy pressure. It extends disclosure-determinant research to higher education and offers implications for university leaders 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
日本ではSSBJ基準や有報でのサステナビリティ開示が企業中心に進むが、大学等の非営利セクターの開示枠組みは未整備。本稿は高等教育機関向け開示ガイドライン設計の参考になり、国内大学の統合報告・ESG対応を考える上で示唆がある。
In the global GX context
While global disclosure frameworks (ISSB, CSRD, TCFD) target corporations, this paper extends sustainability reporting scholarship to public universities, a largely under-researched sector. It contributes evidence on institutional capacity as a determinant of ESG accountability in emerging markets, relevant to debates on whether non-corporate entities need tailored disclosure standards.
👥 読者別の含意
🔬研究者:非営利・公共セクターへの開示決定要因研究の拡張事例として、正統性理論・RBVの適用可能性を検討できる。
🏢実務担当者:大学のサステナビリティ担当者は、組織規模拡大に伴い開示体制・報告システム整備の必要性が高まる点を参考にできる。
🏛政策担当者:高等教育機関向けの国内サステナビリティ報告ガイドライン策定の必要性を示す根拠として活用できる。
📄 Abstract（原文）
This research investigates the effect of university size on sustainability disclosure among Indonesian public universities. Sustainability disclosure has become increasingly important, as higher education institutions are expected to demonstrate accountability regarding environmental, social, and governance (ESG) performance. Despite growing international attention to sustainability reporting, disclosure practices among Indonesian public universities remain limited. Drawing on Legitimacy Theory and Resource-Based View Theory, this research argues that larger universities possess greater organizational resources, broader stakeholder exposure, and stronger legitimacy pressures that encourage sustainability disclosure. Using panel data from 22 Indonesian public universities from 2020 to 2024, university size is measured by the total number of enrolled students, while sustainability disclosure is assessed using the Campus Sustainability Assessment Tool (CSAT). The findings are expected to demonstrate that university size positively influences sustainability disclosure. This study contributes to the sustainability accounting literature by extending the determinants of sustainability disclosure from corporate settings to higher education institutions and highlighting the importance of institutional capacity in promoting ESG accountability. The findings also provide practical implications for university leaders to strengthen sustainability reporting systems as institutional scale expands and for policymakers to develop national sustainability reporting guidelines specifically designed for higher education institutions.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://jetbis.al-makkipublisher.com/index.php/al/article/download/328/416first seen 2026-10-10 05:41:48
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