ESG DISCLOSURE ON CORPORATE PROFITS: THE EFFECT MEDIATED BY SALES
ESG開示が企業利益に与える影響：売上高を媒介とした効果 (AI 翻訳)
Alfa Vivianita, Indira Januarti, RR Karlina Aprilia Kusumadewi
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所上場企業46社を対象に、ESG開示が企業利益に与える影響を、売上高を媒介変数として分析した。パス分析の結果、ESG開示と売上高は企業利益に有意な影響を与え、また売上高を介したESG開示の間接効果も確認された。ただし、ESG開示が売上高に直接与える影響は有意ではなかった。新興国市場におけるESG開示の経済的効果を示唆する。
English
This study examines the effect of ESG disclosure on corporate profit using sales as a mediator, based on 46 Indonesian listed firms (2017-2022). Path analysis shows that ESG disclosure and sales significantly affect profit, and ESG disclosure has an indirect effect through sales, but no direct effect on sales. The findings provide insights for emerging markets on leveraging ESG disclosure for profitability.
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
インドネシア新興市場の実証研究。日本企業の海外子会社におけるESG開示戦略の参考となる可能性がある。
In the global GX context
This paper contributes to the debate on ESG disclosure and financial performance, particularly in an emerging market context (Indonesia). It highlights the mediating role of sales, often overlooked. Findings are relevant for multinational companies operating in emerging economies and for standard-setters like ISSB considering jurisdictional differences.
👥 読者別の含意
🔬研究者:Empirical evidence on the sales mediation channel in ESG-profit relationship in Indonesia.
🏢実務担当者:Provides insights for companies in emerging markets on how ESG disclosure can indirectly impact profit through sales.
🏛政策担当者:Suggests that ESG disclosure mandates in emerging markets may have indirect economic benefits.
📄 Abstract（原文）
This study aims to examine the effect of ESG Disclosure, corporate profit, and sales. Furthermore, this research investigates the consequences of ESG Disclosure on corporate profit. The samples consisted of 46 companies listed on the IDX in the year 2017-2022. The data were then analyzed using path analysis. The findings showed that ESG Disclosure and sales shows were significantly affected by corporate profit. Then, ESG Disclosure was significantly affected by corporate profit through sales. However, ESG disclosure did not influence sales. This research only covered companies listed on the IDX and disclosed ESG. This study is an effort to investigate sales to be a mediating variable that has been ignored by previous studies, especially in the Indonesia emerging markets. The main contribution was the relationship between ESG Disclosure and corporate profit through sales can be used by companies as strategies to generate profits without destroying environmental, social, and governance.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.18623/rvd.v23.7313first seen 2026-07-16 07:22:37
🔔 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。