Responsible Investment and the Disclosure of ESG Information in the Companies’ Integrated Reports

Ching, Hong Yuh

doi:10.1007/978-3-030-30306-8_27

Cited by 2 publications

(2 citation statements)

References 14 publications

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“…GCG is one of the significant efforts to escape Indonesia's economic crisis. In addition, the application of the principles of Good Corporate Governance is a factor in making investment decisions in a company (Antúnez & Molina, 2018;Molina, Marcano, Molina, Raby, & Tapias, 2019;Ching, 2020;Esqueda & O'Connor, 2020;Greene, Intintoli, & Kahle, 2020).…”

Section: Resultsmentioning

confidence: 99%

Historical Development of Good Corporate Governance in Indonesia (1998-2020): Government’s Role in Establishing the Regulatory Framework

Saptono

Purwanto²

2022

j. borneo adm.

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The issue of Good Corporate Governance (GCG) has developed over the centuries as a reaction to systemic crises or corporate failures. The well-documented failures of the Indonesian government are the 1997-1998 Asian financial crisis and the 2008 global financial crisis. Many experts regard Indonesia’s recession as driven by poor government oversight of the financial sector. This study aims to analyze the historical impact of GCG in Indonesia in the 1998-2020 period on government performance. This study employs Foucauldian archaeology and uses official government documents (laws and policies and their derivatives), books, journals, mass media articles (offline and online), and websites as data sources. The data analysis consists of several activities, including collecting, presenting, and inferring data. This study concludes that the development of GCG in Indonesia has increased from a regulatory perspective. However, the development of GCG in Indonesia impacts the government’s performance because there are still many problems in the practice of GCG in Indonesia. One of the problems is the Jiwasraya financial scandal. The Financial Scandal occurred due to the poor performance of the government, in this case, the Financial Services Authority (OJK), in supervising the insurance industry

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Section: Resultsmentioning

confidence: 99%

Historical Development of Good Corporate Governance in Indonesia (1998-2020): Government’s Role in Establishing the Regulatory Framework

Saptono

Purwanto²

2022

j. borneo adm.

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“…By contrast, the literature has examined the internal integration of ESG principles within firms and defined these as "a set of activities or processes associated with an organization's relationship with its ecological surroundings, its coexistence and interaction with human organisms and other populations, and its corporate system of internal controls and procedures (such as processes, customs, policies, laws, rules, and regulations) to direct, administer, and manage all the affairs of the organization to serve the interests of shareholders and other stakeholders" [62]. From this perspective, a rich body of literature has examined ESG disclosure levels [26,27,[63][64][65][66][67][68][69][70][71] and the quality of ESG reporting [28,72,73].…”

Section: Literature Review 21 Environmental Social and Governance (Esg)mentioning

confidence: 99%

How to Manage Conflicts in the Process of ESG Integration? A Case of a Japanese Firm

Aldowaish,

Kokuryo,

Almazyad

et al. 2024

Sustainability

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The adoption of environmental, social, and governance (ESG) principles has pressured firms to change their internal operations, creating conflicts regarding meeting sustainability standards. This study uses paradox theory lens to examine conflicts in ESG integration in a business model and explore resolution strategies. We used the case study of a top ESG leader in the information and technology sector—the Ricoh Group. We identified conflicts for environmental, social, and governance factors and found they adopted a synthesis strategy for conflict resolution for all ESG issues. ESG conflicts were resolved by emphasizing that ESG practices are a global requirement with ESG department support and management power. Environmental conflicts were resolved through shifting from cost-of-capital-centric to market-competitiveness-centric. Additionally, social conflicts were resolved through feedback on market needs. We state that using the ESG framework as a promise for future finance, where its adoption of ESG practices may positively impact future financial performance and might support the integration process. We stress the importance of constant feedback with all divisions about ESG regulations and their status and progress toward achieving ESG goals. We further highlight conflict-resolution strategies adopted to support the integration of the ESG framework into the business model.

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Responsible Investment and the Disclosure of ESG Information in the Companies’ Integrated Reports

Cited by 2 publications

References 14 publications

Historical Development of Good Corporate Governance in Indonesia (1998-2020): Government’s Role in Establishing the Regulatory Framework

Historical Development of Good Corporate Governance in Indonesia (1998-2020): Government’s Role in Establishing the Regulatory Framework

How to Manage Conflicts in the Process of ESG Integration? A Case of a Japanese Firm

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