企業の透明性とESG基準：スペインの報告モデルに基づくチリ上場企業の分析
Corporate transparency and ESG criteria: analysis of chilean listed companies based on the spanish reporting model (原題)
Fernando Andrés Morales Parada, Andrea Orias Paredes, Jemima Montecinos Salazar
🤖 gxceed AI 要約
日本語
本稿は、チリのIPSA指数構成企業の非財務情報開示を、スペイン語圏の参照基準であるスペイン法11/2018に基づき分析した実証研究である。年次報告書とサステナビリティ報告書の内容を検討し、腐敗・贈収賄に関する開示が顕著である一方、人権や社会への影響の開示が限定的であることを見出した。女性取締役の代表性については統計的に有意な結果は得られなかった。ESG基準の統合における透明性向上の必要性を示唆する。
English
This empirical study analyzes non-financial disclosure of Chilean IPSA-listed companies using the Spanish Law 11/2018 as a benchmark. Findings show notable disclosure on corruption and bribery, but limited disclosure on human rights and societal impact. No significant evidence on women's board representation. Highlights the need for improved transparency in ESG reporting.
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
日本ではSSBJ開示基準の適用が進む中、海外の開示モデルを参照した実証研究は、日本の企業が国際的なESG開示の水準を理解する上で参考になる。特に、腐敗防止や人権など、日本企業が十分に開示できていない可能性のある項目への示唆を含む。
In the global GX context
This study contributes to global ESG disclosure scholarship by applying a European reporting framework (Spanish Law 11/2018) to a Latin American context, offering comparative insights for ISSB and CSRD implementation. It underscores gaps in human rights and social impact disclosure that are relevant for global standard-setting.
👥 読者別の含意
🔬研究者:Provides empirical evidence on ESG disclosure quality in an emerging market, useful for comparative studies on reporting standards.
🏢実務担当者:Highlights areas where corporate sustainability reports may need improvement, such as human rights and social impact disclosure.
🏛政策担当者:Informs regulators about the effectiveness of adopting foreign reporting models and the need for enhanced transparency requirements.
📄 Abstract（原文）
This article focuses on the analysis of non-financial information disclosed by Chilean companies listed on the IPSA stock index, evaluating this disclosure in the context of the Spanish Law 11/2018, which is considered a reference in the Spanish-speaking world. It is an empirical exploratory and correlational study that examines the content of annual reports and sustainability reports of these companies. The results indicate notable disclosure regarding issues related to corruption and bribery, followed by information on environmental matters and social and labor issues. However, there is limited disclosure concerning human rights and their impact on society. Additionally, regarding the representation of women on boards, there is insufficient evidence to conclude that the indices are statistically significant. This article contributes to the contemporary discussion on the incorporation of environmental, social, and governance (ESG) criteria in the reports of Chilean listed companies, highlighting the need to improve transparency and accountability in these areas.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.36995/j.visiondefuturo.2025.30.02.002.enfirst seen 2026-08-30 05:10:10 · last seen 2026-09-22 05:19:52
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