ESG Disclousure Based Reporting Practices in the Public Sector: An Interpretive Study of Values, Ethics, and Accountability
ESG開示に基づく公共部門の報告実践：価値観、倫理、説明責任に関する解釈的研究 (AI 翻訳)
A. A. Batkunde, Erik Piterson Radjawane
🤖 gxceed AI 要約
日本語
本研究は、公共部門におけるESG報告実践を価値観、倫理、説明責任の観点から解釈的に探求する。質的アプローチにより、文献、サステナビリティ報告書、政策文書等を分析した結果、ESG報告は単なる開示手段ではなく、組織の価値観や倫理的コミットメントを反映するガバナンス手段として機能することが明らかになった。透明性とステークホルダーエンゲージメントを高める一方で、象徴的な開示や実質的な統合の必要性も課題として示された。
English
This interpretive study explores ESG reporting practices in the public sector through values, ethics, and accountability. Using qualitative analysis of literature, sustainability reports, and policy documents, it finds ESG reporting serves as both a disclosure mechanism and a governance instrument that reflects organizational values and ethical commitments. It enhances transparency and stakeholder trust but faces challenges of symbolic disclosure and the need for deeper integration of sustainability into governance.
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
日本では公共部門のESG報告は未発展であり、本論文は価値観・倫理の統合の重要性を示す。自治体や公的機関が実質的なESG報告を実践するための示唆を提供する。
In the global GX context
This paper adds a qualitative, values-based perspective to the global discourse on public sector ESG reporting, complementing quantitative frameworks like ISSB and GRI. It emphasizes ethics and accountability in building public trust and advancing sustainability goals.
👥 読者別の含意
🔬研究者:Provides a qualitative lens on ESG reporting in public sector, highlighting the interplay of values, ethics, and accountability.
🏢実務担当者:Public sector managers can use this to understand how ESG reports can go beyond compliance to reflect organizational values and build trust.
🏛政策担当者:Relevant for policymakers developing ESG reporting standards for public institutions, emphasizing the need for substantive integration of sustainability principles.
📄 Abstract（原文）
This study aims to explore ESG-based reporting practices in the public sector through an interpretive perspective focusing on values, ethics, and accountability. Using a qualitative approach, data were collected from academic literature, sustainability reports, public accountability reports, and policy documents related to ESG implementation in public organizations. The findings reveal that ESG reporting functions not only as a disclosure mechanism but also as a governance instrument reflecting organizational values, ethical commitments, and broader accountability responsibilities. ESG reporting enhances transparency, stakeholder engagement, and public trust while supporting sustainability objectives. However, challenges remain regarding symbolic disclosures and the need for more substantive integration of sustainability principles into governance practices. The study contributes to the literature by highlighting the interconnected roles of values, ethics, accountability, and legitimacy in shaping ESG reporting within public sector organizations.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://journalministal.my.id/index.php/ministal/article/download/16/17first seen 2026-07-04 05:21:41
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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。