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コーポレートガバナンスがサステナビリティ報告開示に与える影響：ESGスター上場企業からの証拠

THE EFFECT OF GOOD CORPORATE GOVERNANCE ON SUSTAINABILITY REPORT DISCLOSURE: EVIDENCE FROM ESG STAR LISTED COMPANIES (原題)

Rinni Indriyani, Fitriya Sari, Muhamad Dzulfikri

JURNAL MANEKSI📚 査読済 / ジャーナル2026-09-02#ESG対象セクター: cross_sector
DOI: 10.31959/jm.v15i3.4035
原典: https://doi.org/10.31959/jm.v15i3.4035

🤖 gxceed AI 要約

日本語

インドネシアのESGスター上場企業を対象に、取締役会・監査委員会・独立取締役がサステナビリティ報告の開示に与える影響を重回帰分析で検証した研究。取締役会は有意な影響を示さず、監査委員会と独立取締役が開示を有意に高めることが判明した。監視機能が戦略的意思決定機能よりも開示透明性の向上に寄与することを示唆する。

English

This study examines how good corporate governance—board of directors, audit committee, and independent commissioners—affects sustainability report disclosure among Indonesian ESG Star listed companies using multiple linear regression. The board of directors shows no significant effect, while the audit committee and independent commissioners positively and significantly improve disclosure. Findings suggest monitoring mechanisms matter more than strategic decision-making for sustainability transparency.

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・有報でのサステナビリティ開示義務化が進み、監査委員会や独立社外取締役の監督機能が開示品質に与える影響は実務的関心が高い。新興国での実証結果は、日本企業のガバナンス設計や開示体制整備の比較材料として参考になる。

In the global GX context

As ISSB/SSBJ standards push mandatory sustainability disclosure globally, this study offers emerging-market evidence that audit committees and independent directors—not boards per se—drive disclosure quality. It adds to the governance–disclosure literature relevant to CSRD and SEC climate rule debates on who within the firm ensures credible reporting.

👥 読者別の含意

🔬研究者:ガバナンス構造とサステナビリティ開示の関係について、新興国・インドネシアの実証証拠を提供する。

🏢実務担当者:監査委員会と独立取締役の実効性強化がサステナビリティ報告の透明性向上に直結することを示す。

🏛政策担当者:開示品質を高めるには、監査委員会や独立取締役の監督機能を制度設計で重視すべきという示唆を与える。

📄 Abstract（原文）

Introduction: Sustainability Report disclosure has become an important instrument for corporate accountability in communicating economic, social, and environmental performance to stakeholders. This study aims to examine the influence of Good Corporate Governance, represented by the board of directors, audit committee, and independent board of commissioners, on Sustainability Report disclosure among companies included in the ESG Star Listed Companies. Methods: This research employed a quantitative approach with an associative research design. Secondary data were collected from companies’ annual reports and Sustainability Reports using purposive sampling. The data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics software, preceded by descriptive statistical analysis and classical assumption tests. Hypothesis testing used partial tests, simultaneous tests, and coefficient of determination analysis.Results: The findings reveal that the board of directors has no significant effect on Sustainability Report disclosure. In contrast, the audit committee and the independent board of commissioners have positive and significant effects on Sustainability Report disclosure. These findings indicate that corporate monitoring mechanisms play a more substantial role than strategic decision-making functions in improving the transparency of sustainability reporting. The study concludes that the effectiveness of Good Corporate Governance in improving Sustainability Report disclosure is particularly influenced by the audit committee and the independent board of commissioners. Therefore, companies are encouraged to strengthen the effectiveness and oversight functions of their audit committees and independent boards of commissioners to enhance the quality and transparency of Sustainability Report disclosure. Keywords: Board of Directors; Audit Committee; Independent Board of Commissioners; Sustainability Report.

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