PROFITABILITY, RISK, AND COMPANY SIZE: UNVEILING THEIR ROLE IN ESG DISCLOSURE
収益性、リスク、企業規模：ESG開示におけるそれらの役割の解明 (AI 翻訳)
E. Stephanie, Yanti Yanti
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所の消費者非循環セクター38社を対象に、収益性、リスク、企業規模がESG開示に与える影響を分析した。結果、企業規模はESG開示に正の有意な影響を与えるが、収益性とリスクは有意でないことを示した。正当性理論を支持する知見を提供する。
English
This study analyzes the impact of profitability, risk, and company size on ESG disclosure for 38 Indonesian consumer non-cyclicals firms (2022-2024). Results show company size positively and significantly affects ESG disclosure, supporting legitimacy theory, while profitability and risk have insignificant effects.
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開示が始まる中、企業規模とESG開示の関係を示す本研究成果は、日本企業の開示戦略を考える上で参考になる。ただし、インドネシア市場特有の要因も考慮する必要がある。
In the global GX context
This study adds to the global literature on ESG disclosure determinants, particularly in emerging markets. It supports legitimacy theory and highlights the role of firm size, which is relevant for understanding disclosure behavior in diverse institutional contexts.
👥 読者別の含意
🔬研究者:ESG開示の決定要因に関する新興市場の実証証拠として有用。
🏢実務担当者:企業規模が開示レベルに影響することを認識し、開示戦略を検討する際の参考に。
🏛政策担当者:新興市場におけるESG開示の促進要因を理解するための示唆。
📄 Abstract（原文）
This study aims to analyze the factors that influence Environmental, Social, and Governance (ESG) Disclosure. Awareness of ESG has been increasing, as evidenced by the growing number of companies that disclose sustainability information in their corporate reports. ESG disclosure serves as a tool for companies to meet stakeholder demands by promoting transparency and accountability. The independent variables used in this study are profitability, risk, and company size, with ESG disclosure as the dependent variable. The study employs a quantitative descriptive approach and the purposive sampling technique. The population that meets the sampling criteria consists of 38 companies out of 131 companies, focusing on the consumer non-cyclicals sector listed on the Indonesian Stock Exchange (IDX) during the period 2022 to 2024. The data used is secondary data obtained from financial reports and sustainability reports, which are accessible through the official IDX website and the companies’ official websites. The collected data were analyzed using EViews version 12. The results of this study indicate that company size has a positive and significant effect on ESG disclosure. This finding supports legitimacy theory, suggesting that larger companies tend to increase their ESG disclosure to gain recognition from stakeholders. On the other hand, profitability and risk have a positive but insignificant effect on ESG disclosure.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://journal.untar.ac.id/index.php/ijaeb/article/download/37952/23252first seen 2026-08-09 05:37:10
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