← 論文一覧に戻る

GRI基準に基づくベトナム大学のESG情報開示評価

Evaluating the Disclosure of ESG Information in Vietnamese Universities based on Global Reporting Initiative Scale Abstract (原題)

Dung Nguyen Thi Phuong, Trong Nguyen Duc, Hong Pham Thi Thanh, Hang Ta Thi Diem, An Nguyen Thi Thu

Engineering and Technology For Sustainable Development📚 査読済 / ジャーナル2026-09-24#ESGOrigin: JP
DOI: 10.51316/jst.193.etsd.2026.36.4.15
原典: https://doi.org/10.51316/jst.193.etsd.2026.36.4.15

🤖 gxceed AI 要約

日本語

本研究はベトナムの主要11大学を対象に、GRIスタンダードに基づくESG開示レベルを内容分析とクラークソン指数で評価した。大学は「先駆的」「準拠的」「限定的」の3群に分類され、高等教育のサステナビリティ報告は量・質ともに黎明期にあることが示された。開示は環境・経済・教育の各次元に均等に及ぶ一方、社会的不平等への言及は限定的であった。

English

This study evaluates ESG disclosure levels of 11 key Vietnamese universities using content analysis and the Clarkson Index based on GRI Standards. Universities fall into three groups—Pioneer, Compliant, and Limited—showing that sustainability reporting in Vietnamese higher education remains in its infancy in both quantity and quality. Disclosure covers environmental, economic, and educational dimensions evenly, but social equity is under-addressed.

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基準や有報でのサステナビリティ開示が進むが、大学等の非営利セクターのGRI準拠開示は依然手薄であり、高等教育機関の開示ガバナンスを考える上で参考になる。

In the global GX context

While global disclosure frameworks (ISSB, CSRD) focus on corporates, this paper extends GRI-based ESG assessment to the higher-education sector in an emerging market, offering a comparative lens for disclosure scholarship beyond listed companies.

👥 読者別の含意

🔬研究者:GRI準拠の開示評価手法（クラークソン指数）を非営利セクターへ適用する事例として参考になる。

🏢実務担当者:大学・教育機関のサステナビリティ報告担当者が開示品質のベンチマークとして活用できる。

🏛政策担当者:高等教育セクターのESG開示義務化やガイドライン策定を検討する規制当局に示唆を与える。

📄 Abstract（原文）

There is a continuing increase in emphasis placed on the disclosure of environmental, social, and governance information by organisations. Universities have been traditionally known as places where intellectual inquiry and advances in knowledge are paramount. Therefore, there is an expectation that universities would place much emphasis on the relationship between sustainability and education. Recently, Global Reporting Initiative (GRI) guidelines was employed by universities in Vietnam to disclosure of sustainable development information. Therefore, this study aims to evaluate the ESG disclosure levels of 11 key Vietnamese universities. We used content analysis and the Clarkson Index based on the GRI Standards framework. The results found that the universities can be divided into three groups: Pioneer, Compliant, and Limited ESG disclosure. Also, it is found that sustainability reporting in higher education is still in its infancy, considering quantity and quality in the Vietnamese universities. The information focus equally on environmental, economic, and educational dimensions with limited scopes on social equity. Our research result could be benefits for university management and regulators in enhancing the amount and quality of sustainability information at universities in Vietnam. Keywords: Global Reporting Initiative (GRI), Vietnam, Universities, sustainability reporting.

🔗 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。