INTEGRATION OF ESG INDICATORS INTO THE SYSTEM OF STRATEGIC CONTROLLING OF A COMPANY
ESG指標の戦略的コントロールへの統合 (AI 翻訳)
V. Kozhina, S. Ryabichenko, Denis Holodkov
🤖 gxceed AI 要約
日本語
本稿は、ESG指標を企業の戦略的コントロールシステムに統合する理論的・実践的側面を検討する。従来の財務・業務指標中心のコントロールではESG要因の影響を十分に反映できないと指摘し、ESG KPIの設定、非財務データのダッシュボード化、ESGリスク評価、戦略と持続可能性の連携を提案する。最終的に、戦略目標とESG指標、予算、報告、リスク管理を結びつける統合的戦略ESGコントロールの構築を提言する。
English
This paper examines the theoretical and practical aspects of integrating ESG indicators into a company's strategic controlling system. It argues that traditional financial and operational controlling fails to capture ESG impacts, and proposes setting ESG KPIs, digital dashboards for non-financial data, ESG risk assessment, and alignment of sustainability with corporate strategy. The paper concludes by recommending an integrated strategic ESG controlling system that links strategic goals, ESG metrics, budgeting, reporting, risk management, and decision adjustment.
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
本稿は、ESG情報を単なる開示にとどめず、戦略管理に組み込む枠組みを提供する。日本のSSBJ対応や有報での非財務情報開示が進む中、企業の実務に示唆を与える。経営計画とESG指標の連携は、日本企業の統合報告書の質向上にも貢献する。
In the global GX context
This paper contributes to the global discourse on embedding ESG into corporate strategy and control, relevant for companies preparing for ISSB and CSRD requirements. It offers a framework for moving beyond disclosure to actual managerial use of ESG data.
👥 読者別の含意
🔬研究者:Researchers in management accounting and ESG integration will find a conceptual framework linking strategic control with sustainability.
🏢実務担当者:Corporate sustainability and controlling teams can use this to design ESG KPIs and dashboards for decision-making.
📄 Abstract（原文）
The article examines the theoretical and practical aspects of integrating ESG indicators into the system of strategic controlling of a company. The relevance of the study is determined by the growing requirements for sustainable development, managerial transparency, environmental responsibility, the quality of corporate governance, and the disclosure of non-financial information. In modern conditions, ESG factors increasingly influence a company’s investment attractiveness, cost of capital, reputational sustainability, access to financing, and long-term competitiveness. The article substantiates the need to include environmental, social, and governance indicators in the framework of strategic planning, budgeting, management accounting, risk analytics, and performance assessment. It is shown that the traditional controlling system, focused mainly on financial and operational indicators, does not fully reflect the impact of ESG factors on a company’s sustainability and strategic prospects. Particular attention is paid to the formation of ESG KPIs, the integration of non-financial data into digital monitoring dashboards, the assessment of ESG risks, and the alignment of sustainable development with corporate strategy. The need to move from fragmented ESG disclosure to the use of ESG information in management decision-making, resource allocation, and the control of strategic deviations is revealed. The article concludes that it is advisable to form an integrated system of strategic ESG controlling that ensures the connection between strategic goals, ESG indicators, budgeting, management reporting, risk management, and mechanisms for adjusting managerial decisions.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.29039/2409-6024-2026-14-5-232-245first seen 2026-07-18 07:24:26
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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。