gxceed
← 論文一覧に戻る

You Can’t Disclose What You Can’t Measure: Information Systems Orientation and ESG Reporting Under Mandatory Disclosure

測定できなければ開示できない：強制的開示下での情報システム志向性とESG報告 (AI 翻訳)

Neha Garyali, Ria Sonpatki, Abhishek Kathuria, Deepak Jena

Journal of the Association for Information Systems📚 査読済 / ジャーナル2026-07-05#開示インフラOrigin: Global経営インパクト: 資金調達対象セクター: cross_sector
原典: https://aisel.aisnet.org/pacis2026/general_topic/general_topic/22
📄 PDF

🤖 gxceed AI 要約

日本語

本論文は、情報システム志向性（ISO）が企業のESG開示能力に与える影響を分析。インドのBRSR義務化を事例に、機能的ISOは開示の深さを、全社的ISOは開示の幅を向上させることを実証。情報インフラが強制開示の効果を左右することを示唆。

English

This paper examines how Information Systems Orientation (ISO) affects firms' ability to produce robust ESG disclosures under mandatory regimes. Using Indian data from the transition to mandatory BRSR, it finds that Functional ISO enhances disclosure depth and Enterprise ISO enhances disclosure breadth. It shows that organizational information infrastructure shapes disclosure outcomes under mandatory frameworks.

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

インドBRSR義務化を題材に、情報システムの整備がESG開示の質に直結することを実証。日本のSSBJ対応でも、開示義務化に先立った情報基盤構築の重要性を示唆する。

In the global GX context

Using India's mandatory BRSR as a case, this paper provides empirical evidence that firms' information systems orientation determines the depth and breadth of ESG disclosures. It offers insights for global mandatory regimes like ISSB, emphasizing that disclosure quality depends on underlying information infrastructure.

👥 読者別の含意

🔬研究者:Contributes to disclosure economics and IS strategy by linking information systems to ESG disclosure outcomes under mandatory regimes.

🏢実務担当者:Highlights the need for integrated information systems (functional and enterprise-wide) to improve ESG disclosure quality for regulatory compliance.

🏛政策担当者:Shows that mandatory disclosure effectiveness varies with firms' information infrastructure, suggesting capacity-building support is needed.

📄 Abstract（原文）

This paper examines how Information Systems Orientation (ISO) shapes firms’ ability to produce robust ESG disclosures under mandatory regimes. Although mandatory disclosure frameworks standardize reporting requirements, firms continue to differ in their ability to generate disclosures that are comprehensive and evidentiary. We argue that these differences partly reflect variation in organizational information-production capacity. Drawing on disclosure economics and the digital-options perspective, we distinguish between Functional ISO, which supports localized measurement, and Enterprise ISO, which supports cross-functional integration. Using panel data from firms listed on India’s National Stock Exchange during the transition to mandatory BRSR reporting, we examine how these dimensions influence ESG disclosure outcomes. The findings indicate that Functional ISO is associated with disclosure depth, and Enterprise ISO is associated with disclosure breadth. The study contributes to disclosure economics and IS strategy by explaining how organizational information infrastructures shape firms’ ability to produce robust ESG disclosures under mandatory reporting regimes.

🔗 Provenance — このレコードを発見したソース

🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。

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。