Legal Perspectives on Corporate accountability in Environmental Sustainability
環境サステナビリティにおける企業説明責任の法的視点 (AI 翻訳)
null Raed Hameed Salih, null Ibrahim Khilel Khinger, null Hussam Rasool Ubaid, null Dhafer Aldabagh, null Saad S. Alani
🤖 gxceed AI 要約
日本語
本研究は、企業の環境説明責任における規制枠組み、ESG報告基準、判例の影響を、50社のESG報告書と25件の法的ケースの混合手法で分析。判例は遵守率を23%向上させ、標準化されたESG指標の重要性を示す。執行メカニズムの弱さや規制の国際的不均一性が課題として残る。
English
This study uses a mixed-methods approach (50 ESG reports, 25 legal cases) to analyze the impact of regulatory frameworks, ESG reporting standards, and judicial precedents on corporate environmental accountability. Results show judicial precedents increase compliance by 23%, and standardized ESG metrics correlate with higher performance. Weak enforcement and uneven global standards remain key gaps.
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基準の策定が進み、企業のESG開示義務化が検討されている。本研究の判例効果や執行メカニズムの分析は、日本の開示制度設計や有報記載の実効性向上に示唆を与える。
In the global GX context
This paper provides empirical evidence on the role of judicial precedents and standardized ESG frameworks in driving corporate accountability, directly relevant to global disclosure initiatives like ISSB, CSRD, and SEC climate rules. Its cross-jurisdictional analysis helps inform enforcement design.
👥 読者別の含意
🔬研究者:Provides a mixed-methods framework linking legal enforcement and ESG outcomes, useful for scholars studying accountability mechanisms.
🏢実務担当者:Highlights that standardized ESG metrics and active judicial oversight can improve compliance; consider strengthening internal audit and legal risk assessment.
🏛政策担当者:Demonstrates that stronger enforcement and harmonized reporting standards significantly boost corporate environmental performance; address gaps in global regulatory consistency.
📄 Abstract（原文）
Corporate accountability plays an essential role in the environmental law framework as a key element of the sustainable development concept, but existing structures often lack the enforcement power that is key to ensuring compliance. On the other hand, judicial precedents and standardized ESG metrics have stepped up to the plate as contenders to increase accountability. This study investigates the impact of regulatory frameworks, ESG reporting standards, and court rulings on environmental performance, through the analysis of compliance trends in multiple jurisdictions and sectors. A mixed-methods approach consisting of quantitative analysis of 50 corporate ESG reports and environmental audits, and qualitative review of 25 legal cases. 25 companies fell below the average across various key metrics, including Corporate accountability Performance Index (CAPI) and Environmental Responsibility Adjustment Factor (ERAF). The results indicate judicial precedents increase compliance rates 23%; upholding standardized ESG framework significance, firms that connect to ERAM have higher alignment (0.95) and higher ERAF scores. Comparing across regions, stricter regulatory environments (EU, for example) were related to higher accountability scores. The study concludes that corporate environmental accountability is driven by judicial spending, standardized environmental, social, and governance (ESG) disclosure of companies as well as solid monitoring framework. But major gaps remain, including weak enforcement mechanisms and uneven global regulatory standards. By putting such measures in place, as well as increasing penalties for failure to comply with them and looking into technology to solve the issues of inequitable enforcement, it would drive more meaningful accountability efforts and strengthen global sustainability initiatives.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.59429/esp.v10i11.3992first seen 2026-05-05 19:08:47
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