e-ISSN 2518-1181
DOI 10.33146/2518-1181
Online Media ID R40-06293
← Повернутись Опубліковано: 10.06.2025

Виявлення зелених лідерів: розкриття інформації про зміну клімату на основі TCFD рекомендацій

Автори

Відьяна Рахма Ках'яні Державний університет Малангу, м. Маланг, Індонезія ORCID 0009-0008-2693-3411
Срі Пуїнінгсіх Державний університет Малангу, м. Маланг, Індонезія ORCID 0000-0002-7726-355X
Макарянаваті Макарянаваті Державний університет Малангу, м. Маланг, Індонезія ORCID 0000-0002-6481-2636

DOI:

https://doi.org/10.33146/2307-9878-2025-2(108)-135-151

Анотація

Розкриття інформації про зміну клімату привертає дедалі більшу увагу світової спільноти завдяки політичному імпульсу, спричиненому Паризькою кліматичною угодою 2015 року, та зусиллям екологічних активістів. Попередні дослідження показують, що досвід у сфері екологічної відповідальності, управлінські навички та стать директорів можуть впливати на корпоративне розкриття інформації про зміну клімату. Це дослідження оцінює, як на корпоративне розкриття інформації про зміну клімату, що відповідає рекомендаціям Робочої групи з розкриття фінансової інформації, пов'язаної з кліматом (TCFD), впливають три характеристики ради директорів: критична маса жінок, універсальні здібності та досвід у сфері екологічної відповідальності. Дослідження охоплює компанії у чотирьох ключових секторах – енергетика, основні матеріали, первинне споживання, а також нерухомість – акції, яких котируються на Індонезійській фондовій біржі (IDX). П'ятирічний період дослідження (2019-2023 рр.) охоплює значні регуляторні зміни, зокрема прийняття Положення OJK № 51/POJK.03/2017 щодо сталого фінансування, яке слугує критично важливою основою для просування звітності про сталий розвиток в Індонезії, та впровадження Дорожньої карти OJK зі сталого фінансування, фаза II (2021-2025), яка сприяє впровадженню рекомендацій TCFD. Дослідження використовує кількісний аналітичний підхід, перевіряючи теорії за допомогою аналізу вторинних даних та регресійного аналізу панельних даних. Джерелом вторинних даних є корпоративні звіти про сталий розвиток. Контент-аналіз проводиться відповідно до структури та рекомендацій, встановлених TCFD. Результати дослідження показують, що наявність критичної маси жінок, універсальних здібностей та досвіду у сфері екологічної відповідальності серед директорів є недостатніми для покращення розкриття інформації про зміну клімату без підтримки зовнішніх факторів. Такі фактори, як патріархальна культура, домінування короткострокових економічних інтересів, слабке регулювання та недостатній тиск зацікавлених сторін, є ключовими перешкодами для покращення розкриття інформації про зміну клімату в Індонезії. Ці висновки підкреслюють, що ефективність теорії критичної маси та теорії вищих ешелонів значною мірою залежить від соціально-культурного контексту та інституційного середовища. Це дослідження має практичні наслідки, заохочуючи компанії розкривати інформацію, пов'язану зі зміною клімату, відповідно до рекомендацій TCFD.

Ключові слова

розкриття інформації про зміну клімату, теорія критичної маси, універсальні здібності, досвід у сфері екологічної відповідальності, рекомендації TCFD
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