Integrating environmental, social, and governance principles into Saudi corporate governance: Legal pathways to economic sustainability
環境・社会・ガバナンス原則のサウジアラビア企業統治への統合：経済的持続可能性への法的経路 (AI 翻訳)
Ali Salem Ali Al-Marri
🤖 gxceed AI 要約
日本語
本研究は、サウジアラビアのビジョン2030に基づく法改正（環境法、会社法、Tadawul ESG開示ガイドライン）が、ESG原則を企業統治に実質的に組み込んでいるかを分析する。結果は、開示と取締役会の説明責任が進む一方、執行の不均衡と制度調整の断片化が課題であることを示す。環境責任と戦略的統治の一致が企業の収益性と投資家信頼を高めるという実証的知見も得られた。
English
This study analyzes whether Saudi Arabia's legal reforms under Vision 2030 (Environmental Law, Companies Law, Tadawul ESG Guidelines) substantively integrate ESG into corporate governance. Findings show progress in disclosure and board accountability but uneven enforcement and fragmented coordination. Empirical results indicate that aligning environmental responsibility with strategic governance enhances profitability and investor confidence.
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
日本企業がサウジアラビアで事業展開する際、現地のESG開示規制の理解に役立つ。また、日本における任意から準義務的ESG報告への移行議論（例：有報でのサステナビリティ情報）に対して、海外事例として参考になる点がある。
In the global GX context
This paper contributes to the global scholarship on ESG integration in emerging economies, offering a case study of Saudi Arabia's hybrid approach blending global norms with domestic realities. It highlights challenges of enforcement and coordination that resonate with other jurisdictions moving from voluntary to mandatory ESG disclosure.
👥 読者別の含意
🔬研究者:Provides a doctrinal-comparative framework for analyzing ESG legal integration in emerging markets.
🏢実務担当者:Offers insights into the Saudi regulatory landscape for firms operating there, particularly on ESG disclosure and governance.
🏛政策担当者:Illustrates how gradual adaptive approaches can balance global standards with local institutional capacity, relevant for other emerging economies.
📄 Abstract（原文）
This study examines how Saudi Arabia’s evolving corporate governance framework integrates environmental, social, and governance (ESG) principles under Vision 2030. It investigates whether recent legal and regulatory reforms — particularly the Environmental Law (2021), Companies Law (2022), and Tadawul ESG Disclosure Guidelines — represent a substantive transformation toward sustainable corporate governance or merely formal compliance. Adopting a doctrinal-comparative methodology complemented by empirical evidence from recent peer-reviewed studies (Basali, 2025), the research analyses how law, policy, and market behavior interact to embed sustainability within Saudi corporate practice. The findings reveal that while regulatory initiatives have advanced ESG disclosure and board accountability (Sanad, 2025), enforcement remains uneven, and institutional coordination is fragmented. Nevertheless, empirical results show that firms aligning environmental responsibility with strategic governance exhibit higher profitability, resilience, and investor confidence. The analysis concludes that Saudi Arabia’s gradual adaptive approach constitutes a hybrid model of legal transplantation that reconciles global sustainability norms with domestic institutional realities. Policy implications emphasize the transition from voluntary to semi-mandatory ESG reporting and the need for unified regulatory oversight. The study contributes to understanding how emerging economies can internalize sustainability principles through law, governance, and ethical reform consistent with Vision 2030’s transformative agenda.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.22495/cgsrv10i1p15first seen 2026-05-14 22:15:22
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