International regulatory models of ESG integration and best practices
国際的なESG統合規制モデルとベストプラクティス (AI 翻訳)
B. A. Bakirova, T. V. Pospelova, R. K. Elshibayev, A. Mukhamedzhanova
🤖 gxceed AI 要約
日本語
この論文は、EU、米国、アジア太平洋地域のESG規制モデルを比較分析し、SFDR、CSRD、EUタクソノミー、ISSB基準を検討。回帰分析により、強制的なESG規制と企業パフォーマンスの正の関係（β=0.42, p<0.01）を確認。カザフスタン向けハイブリッド規制モデルと2024～2031年の段階的ロードマップを提案。
English
This paper systematically analyzes ESG regulatory models in the EU, USA, and Asia-Pacific, examining SFDR, CSRD, EU Taxonomy, and ISSB S1/S2. Regression analysis confirms a positive relationship between mandatory ESG regulation and firm performance (β=0.42, p<0.01). It proposes a hybrid regulatory model for Kazakhstan and a phased roadmap for 2024-2031.
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
カザフスタンを主対象とするが、強制と自主規制のバランスや制度キャパシティの役割は、SSBJや有報でのESG開示義務化を検討する日本にとって示唆に富む。強制度と企業パフォーマンスの正の関係は、日本の政策立案にエビデンスを提供する。
In the global GX context
While focused on Kazakhstan, this paper offers global insights on the relationship between mandatory ESG regulation and firm performance, relevant for jurisdictions implementing ISSB (e.g., Japan) or CSRD (EU). The hybrid model and institutional capacity moderation are valuable for emerging regulatory frameworks worldwide.
👥 読者別の含意
🔬研究者:Comparative analysis of ESG regulatory models and empirical evidence on disclosure mandatoriness and firm performance.
🏢実務担当者:Best practices from leading corporations (Ørsted, DBS Bank) and implications for hybrid regulatory approaches in different markets.
🏛政策担当者:The phased roadmap for implementing ESG regulation and the positive correlation between mandatory disclosure and performance provide evidence for policy design.
📄 Abstract（原文）
Against the backdrop of a global climate agenda and the widespread adoption of sustainable development concepts, ESG (Environmental, Social, Governance) principles are becoming the central criteria of international investment decisions. The purpose of the study is to systematically analyse ESG regulatory models established in the EU, the USA and the Asia-Pacific region, identify criteria for their effectiveness, and propose a hybrid regulatory model for Kazakhstan. The main research directions include: comparative analysis of mandatory and voluntary disclosure standards; examination of the content and effectiveness of SFDR, CSRD, EU Taxonomy and ISSB S1/ S2 standards; case-study analysis of leading corporations’ ESG practices (Ørsted, DBS Bank); and assessment of Kazakhstan’s regulatory environment based on SWOT analysis. The scientific significance of the work lies in developing a new typology of ESG regulatory models through a ‘mandatory space – institutional capacity’ matrix that accounts for regional specifics. Regression analysis confirmed a positive relationship between the mandatory nature of ESG regulation and company performance (β=0.42, p<0.01); the level of institutional capacity acts as a moderating factor. The practical significance lies in proposing a phased roadmap for implementing a hybrid regulatory model for 2024–2031 for the AIFC, ARDFM and major companies. The results make a concrete contribution to improving public policy in the field of green finance development.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://vestnik.turan-edu.kz/jour/article/download/5618/1999first seen 2026-07-20 05:13:20
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