Corporate social responsibility and financial performance in emerging markets: A systematic review to enhance decision-making frameworks

新興市場における企業の社会的責任と財務パフォーマンス：意思決定フレームワークを強化するための系統的レビュー (AI 翻訳)

Parra Domínguez, Javier, Dote-Pardo, Jairo Stefano, Severino-González, Pedro, Rebolledo-Aburto, Guipsy, Romero-Argueta, José

Social Sciences & Humanities Openプレプリント2026-06-01#ESG

DOI: 10.1016/j.ssaho.2026.102512

原典: https://doi.org/10.1016/j.ssaho.2026.102512

🤖 gxceed AI 要約

日本語

本研究は、新興市場におけるCSRと財務パフォーマンスの関係を系統的にレビューした。227件の論文を分析し、4つのテーマ・クラスターを特定。CSRと財務パフォーマンスの間に正の関係が多くみられるが、制度の質やセクター感応度、ESGの成熟度が結果に影響を与える。実務的には、透明性の高いESG開示と状況に応じたCSR戦略の重要性が示唆された。

English

This systematic review of 227 articles examines the CSR–financial performance relationship in emerging markets. Four thematic clusters are identified, showing a predominantly positive link, moderated by institutional quality, sector sensitivity, and ESG maturity. The review highlights gaps in cross-country comparisons and SME research, emphasizing transparent ESG disclosure and context-specific CSR strategies for practitioners.

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

日本のGX文脈では、この研究はESG開示が財務パフォーマンスに与える影響を新興市場に焦点を当てて整理しており、日本企業が新興国で事業展開する際のESG戦略立案に示唆を与える。ただし、SSBJや有報との直接的な関連は薄い。

In the global GX context

This review contributes to the global GX context by synthesizing evidence on ESG disclosure and financial outcomes in emerging markets, where disclosure infrastructure is less developed. It reinforces the business case for transparent ESG reporting, relevant to ISSB and CSRD frameworks seeking global applicability.

👥 読者別の含意

🔬研究者:Provides a structured overview of CSR–FP literature in emerging markets, identifying research gaps for future studies.

🏢実務担当者:Offers actionable insights on how ESG disclosure and context-specific CSR can improve financial performance in emerging markets.

🏛政策担当者:Highlights the role of institutional quality and sector sensitivity in shaping CSR outcomes, informing policy design for sustainable finance.

📄 Abstract（原文）

[EN]This study conducts a systematic review of the empirical relationship between Corporate Social Responsibility (CSR) and financial performance (FP) in emerging markets. Using PRISMA guidelines, bibliometric techniques, and the TCCM framework, 227 peer-reviewed articles published between 2010 and 2024 in Scopus and Web of Science were analyzed. Four thematic clusters emerged: (1) CSR and firm performance; (2) CSR disclosure and stakeholder perspectives; (3) ESG reporting in developing contexts; and (4) ESG integration and financial outcomes. Results indicate a predominantly positive CSR–FP relationship, although institutional quality, sector sensitivity, and ESG maturity significantly shape outcomes. The review highlights key gaps, including limited cross-country comparisons, scarce SME-focused research, and underuse of qualitative methods. Practical implications underscore the value of transparent ESG disclosure, governance improvements, and context-specific CSR strategies. Overall, the study provides an integrated evidence base to support decision-making frameworks that align sustainability goals with financial performance in emerging economies.

🔗 Provenance — このレコードを発見したソース

openaire https://doi.org/10.1016/j.ssaho.2026.102512first seen 2026-06-02 04:28:38 · last seen 2026-06-16 04:37:16

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