Departmental Bulletin Paper 〈論文〉インドネシア上場鉱業企業の持続可能性報告の現状と課題

川原, 尚子

63 ( 3 )  , pp.43 - 66 , 2017-03-31 , 近畿大学商経学会
[要旨]近年,インドネシアでは,2007年の会社法が自然資源関連企業に企業の社会的責任(CSR)の遂行を求め,2012年の政令も上場企業に持続可能性報告やCSRについての開示を年次で報告することを求めている。本研究はインドネシア証券市場 (IDX)の上場企業の鉱業セクターの35社の2015年の持続可能性報告について,内容分析の手法によって現状を把握し,将来の課題を検討している。選定企業は何らかの持続可能性報告や CSR についての開示を行っていたが,開示の量や質にばらつきが見られた。よって,制度的圧力に関わらず,開示の程度は経営者の裁量に依然として任されており,未だ量的質的な改善の余地が大きく残されている。[Abstract] Recently in Indonesia, the 2007 Company Law has required natural resource-based companies to conduct programs for corporate social responsibility (hereafter CSR), and the 2012 government regulations have required publicly listed companies to annually disclose contents related to sustainability reporting and CSR activities. This study conducts contents analysis to clear the state of the art of 35 mining companies' (as listed on the Indonesian Stock Exchange) disclosure of sustainability reporting, and discusses future challenges. Although most selected companies at least disclosed some sustainability reporting and CSR issues, there are differences between them in terms of volume and quality of disclosure. Therefore, despite institutional pressure, the extent of disclosure of their sustainability reporting and CSR issues is still largely left of the discretion of the management and there can still be much room for improvement in terms of volume and quantity of the disclosure.

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