← 論文一覧に戻る

ESG開示における知識管理プロセスと文化的文脈：SIPOC概念フレームワーク

Knowledge Management Processess and Cultural Context in ESG Disclosure: A SIPOC Conceptual Framework (原題)

Elena Fleacă, A. Marcinkowski, Zdeňka Konečná, Theodora Mihaela Doltu, Beatrice Leuștean, Ioana-Ruxandra Lie

European Conference on Knowledge Managementジャーナル2026-08-25#ESGOrigin: Global
DOI: 10.34190/eckm.27.1.4699
原典: https://doi.org/10.34190/eckm.27.1.4699

🤖 gxceed AI 要約

日本語

本論文は、ESG開示における知識管理（KM）プロセスと組織文化の相互作用を考察する概念フレームワークを提案する。Hofstedeの文化的次元（権力距離、不確実性回避）を統合し、SIPOCモデルを用いてESG知識の流れを構造化する。文化がESG情報の透明性に与える影響を理論的に説明し、将来の実証研究の基盤を提供する。

English

This paper proposes a conceptual framework integrating knowledge management (KM) processes with Hofstede's cultural dimensions (power distance, uncertainty avoidance) to explain variations in ESG disclosure practices. Using a SIPOC-based perspective, it maps sustainability-related knowledge flows and positions organizational culture as a moderator. It offers a foundation for future empirical research on culturally sensitive ESG transparency.

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開示が始まり、企業のESG情報の質と透明性が問われている。本フレームワークは、日本企業の開示プロセスにおける文化的要因（例：権力距離の高さ）が知識共有に与える影響を考察する視点を提供し、実務上の開示品質向上に示唆を与える。

In the global GX context

Globally, as ISSB and CSRD standards emphasize transparency, this framework highlights how organizational culture shapes ESG knowledge flows, offering a novel lens for cross-country comparative studies. It complements regulatory perspectives by focusing on internal KM processes that underpin disclosure quality.

👥 読者別の含意

🔬研究者:Provides a theoretical model linking KM and culture to ESG disclosure, useful for designing empirical studies.

🏢実務担当者:Offers a structured approach (SIPOC) to audit and improve internal ESG knowledge flows, potentially enhancing disclosure quality.

🏛政策担当者:Suggests that cultural context may affect disclosure outcomes, implying that standards may need to account for cultural variations.

📄 Abstract（原文）

Environmental, Social, and Governance (ESG) disclosure has become a central organisational practice through which sustainability-related knowledge is created, shared, and communicated to internal and external stakeholders. While prior research has extensively examined ESG reporting from regulatory, compliance, and performance-oriented perspectives, comparatively limited attention has been paid to the role of organizational culture in shaping the underlying knowledge management (KM) processes that support disclosure transparency. This gap is salient in culturally diverse organisational contexts, where ESG information depends on coordinated knowledge flows across hierarchical, functional, and inter-organisational boundaries. This paper develops a conceptual framework that integrates core KM processes with Hofstede’s cultural dimensions, focusing on power distance and uncertainty avoidance, to explain variations in ESG disclosure practices. A Suppliers, Inputs, Processes, Outputs, Customers-SIPOC based perspective is adopted as a KM mapping tool that structures sustainability-related knowledge flows from their sources, through organisational processing, to disclosure outputs and stakeholder use. Organisational culture is positioned as a contextual moderator influencing how ESG knowledge is sourced, shared, formalised, and validated. To support the conceptual development, a structured content analysis approach is proposed using a SIPOC-aligned coding scheme that captures key KM activities—knowledge sourcing, codification, sharing, and disclosure—in ESG reports. The coded indicators are interpreted through the lens of power distance and uncertainty avoidance, enabling a culturally sensitive understanding of ESG knowledge transparency. The framework is grounded in a logical reasoning mechanism that explains ESG disclosure outcomes as emerging from the interaction between knowledge management processes and organizational culture, with disclosure quality reflecting the effectiveness of sustainability-related knowledge management. By foregrounding cultural context in ESG-related knowledge management, this study contributes to KM research by clarifying how organizational culture shapes transparency and accountability in sustainability reporting. The proposed framework further provides a foundation for future empirical research through multi-country comparative analyses of ESG-related knowledge flows based on publicly available reports.

🔗 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。