Strategic Approaches to ESG Reporting: Analysing ESG Disclosures of Listed Companies
ESG報告への戦略的アプローチ：上場企業のESG開示分析 (AI 翻訳)
Cintia Külzer‐Sacilotto, Kathy Ning Shen
🤖 gxceed AI 要約
日本語
UAE全上場企業のESG報告書を分析し、企業が探索・活用の枠組みを通じて戦略的方向性をどのように伝達するかを調査。金融機関は探索志向、資源業界は活用志向が強く、時間とともに探索志向が増加。ESG報告がコンプライアンスを超えた戦略的コミュニケーションの場として機能することを示す。
English
This study analyzes 278 ESG reports from all UAE-listed companies (2020-2023) using an exploration-exploitation framework. Findings show a gradual increase in exploration-oriented discourse, with financial firms more exploration-focused and resource industries more exploitation-focused. ESG reporting serves as a strategic communication tool beyond compliance.
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基準策定が進む中、企業のESG開示が戦略的コミュニケーションとして機能することを示す本知見は、有報や統合報告書の記載内容設計に示唆を与える。ただし、UAEの強制開示制度下での結果であり、日本の任意開示主体の企業にはそのまま適用できない点に注意。
In the global GX context
This study provides empirical evidence that ESG reporting serves strategic communication functions beyond compliance, relevant to global discussions on mandatory disclosure regimes (ISSB, CSRD). The exploration-exploitation framework offers a new lens for understanding how firms signal strategic intent through disclosures, though findings are specific to the UAE context.
👥 読者別の含意
🔬研究者:Introduces the exploration-exploitation framework as a systematic discourse-based lens for ESG research, enabling comparisons of strategic orientation across firms and time.
🏢実務担当者:Offers insights on how to strategically frame ESG disclosures to signal priorities and legitimacy, potentially influencing ESG ratings and investor perception.
🏛政策担当者:Highlights that even under mandatory reporting, firms retain discretion in how they communicate ESG strategy, informing regulatory design for disclosure quality.
📄 Abstract（原文）
ABSTRACT This study adopts an exploratory approach to examine how firms communicate strategic orientation through ESG disclosures. Using a validated dictionary of exploration and exploitation language, we analyse 278 ESG reports from all UAE‐listed companies between 2020 and 2023, classifying ESG disclosures as exploration‐dominant, exploitation‐dominant, ambidextrous or low orientation. We construct quantitative indices and complementary typologies that enable comparisons across industries, firms, governance structures and time. The findings indicate a gradual increase in discourse around exploration and ambidextrous orientations over time, reflecting shifts in how firms articulate ESG‐related strategic intent within a mandatory reporting context. Industry‐level comparisons indicate that financial firms tend to articulate more exploration‐oriented ESG discourse, while resource‐based industries focus more on exploitation. In addition, exploration‐ and ambidextrous‐oriented ESG discourse co‐vary positively with external ESG performance assessments and selected governance characteristics, including board gender diversity. Overall, the results suggest that ESG reporting functions not only as a compliance mechanism but also as a strategic communicative space through which firms signal priorities, legitimacy and orientation. This study contributes to ESG research by introducing the exploration–exploitation framework as a systematic, discourse‐based lens that links ESG communication to strategic orientation while highlighting the continued discretion firms retain under mandatory disclosure regimes.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1002/bse.71256first seen 2026-07-14 04:41:55
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