Ethical Governance and Sustainability Disclosure: Pergeseran dari Symbolic Legitimacy Menuju Substantive Dignity
倫理的ガバナンスとサステナビリティ開示：象徴的正当性から実質的尊厳への移行 (AI 翻訳)
Rizka Indri Arfianti
🤖 gxceed AI 要約
日本語
本稿は、サステナビリティ開示が企業の実質的な倫理的コミットメントではなく、象徴的な正当性獲得の手段に留まる問題を指摘する。尊厳を基盤とする倫理的ガバナンスを提唱し、インドネシアの事例を踏まえ、開示が真の道徳的責任の表明となるべきだと論じる。
English
This conceptual paper critiques symbolic sustainability disclosure and proposes dignity-based ethical governance. Using Indonesian examples, it argues that disclosure should reflect genuine moral commitment, not just legitimacy-seeking, to achieve substantive institutional integrity.
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開示義務化が進む中、形式的なコンプライアンスに留まらない実質的な開示の重要性を示唆する。日本企業の統合報告書や有報における開示の質向上に示唆を与える。
In the global GX context
Globally, as ISSB and CSRD push for standardized disclosure, this paper highlights the risk of symbolic compliance and the need for substantive ethical commitment, relevant for emerging markets and beyond.
👥 読者別の含意
🔬研究者:サステナビリティ開示の理論的枠組み（正当性理論と尊厳概念）の理解に有用。
🏢実務担当者:開示の質を高め、実質的なサステナビリティ経営を目指す企業の参考になる。
🏛政策担当者:開示規制の設計において、形式的遵守を超えた実質的開示を促す政策の重要性を示す。
📄 Abstract（原文）
Changes in corporate governance have marked a significant shift from rule-based compliance toward a commitment to sustainability. Sustainability disclosure is increasingly regarded as a measure of corporate integrity. In practice, however, sustainability reporting often remains symbolic, serving as a means for companies to project an image of social responsibility without being fully accompanied by substantive changes in internal practices. Drawing upon legitimacy theory and the distinction between symbolic and substantive actions, this article examines the limitations of governance approaches that rely excessively on legitimacy and formal compliance. Using a normative-critical conceptual paper approach, the study reconstructs the concept of ethical governance by positioning dignity as its foundational value. Dignity is understood as respect for the intrinsic worth of human beings, the environment, and future generations, thereby transforming sustainability disclosure from a mere reputational instrument into an expression of authentic moral commitment. Reflecting on the Indonesian context, including the practices of PT Unilever Indonesia Tbk, the article demonstrates that the transition from symbolic legitimacy to substantive dignity has significant implications for strengthening good corporate governance in emerging markets. This transformation underscores that the ultimate objective of ethical governance is no longer merely to secure social legitimacy, but to establish substantive dignity as the moral foundation of corporate governance. From an axiological perspective, sustainability disclosure is positioned as a manifestation of ethical responsibility that respects the dignity of human beings, the environment, and future generations, enabling governance to achieve not only compliance but also enduring institutional integrity.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.46806/ja.v15i1.1939first seen 2026-08-16 06:04:15
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。