Assessment of Corporate Sustainable Development: the Integral Esg Index as a Tool For Competitiveness Analysis
企業の持続可能な開発の評価：競争力分析のための統合的ESG指数 (AI 翻訳)
Kseniia Skrebkova, K. Pryakhina, I. Trunina
🤖 gxceed AI 要約
日本語
ウクライナ企業6社を対象に、財務・非財務・持続可能性を統合したESG指数を構築。高ESGスコア企業は財務安定性や投資魅力が高いことを示した。ESG戦略が競争力向上に寄与することを実証。
English
This paper develops an integrated ESG index combining financial performance, non-financial outcomes, and sustainability for six Ukrainian companies. Results show that firms with high ESG scores exhibit stronger financial stability, reputational capital, and investment attractiveness, confirming ESG strategies as drivers of competitiveness.
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
日本でも統合報告書やESG評価が重要視される中、中小企業向けの簡易ESG指標として参考になる。ただしウクライナ企業限定のサンプルであり、そのまま日本企業に適用するには検証が必要。
In the global GX context
The proposed integrated ESG index offers a practical benchmarking tool for competitiveness analysis, relevant to global ESG discourse. However, the small Ukrainian sample limits direct applicability to other regions without further validation.
👥 読者別の含意
🔬研究者:The methodology for constructing an integrated ESG index can be adapted and extended to larger datasets or other countries.
🏢実務担当者:The index provides a simple framework for self-assessment of ESG maturity and its link to competitiveness.
🏛政策担当者:The findings support the role of ESG strategies in post-war economic recovery and European integration efforts.
📄 Abstract（原文）
The article examines the relationship between implementing sustainable development strategies and enhancingcompetitiveness among Ukrainian enterprises amid global economic turbulence and rising ESG requirements. The purpose of the study is to assess the impact of ESG instruments on financial performance, non-financial outcomes, and the long-term resilience of enterprises across different sectors of the economy. The research methodology is based on the construction of an integrated ESG index that combines financial performance, non-financial outcomes, and sustainability levels. Each component is assessed on a five-point scale, enabling calculation of a standardised ESG maturity index ranging from 0 to 100%. The empirical analysis is based on a sample of six Ukrainian companies. The results show that enterprises with high ESG index values demonstrate stronger financial stability, increased reputational capital, active stakeholder engagement, and greater investment attractiveness. A high level of ESG maturity was observed in companies that systematically implement sustainability initiatives and ensure transparent non-financial reporting. In contrast, enterprises with lower ESG scores apply ESG principles inconsistently. The findings confirm that ESG strategies function not only as instruments of social responsibility but also as effective drivers of enterprise competitiveness. The practical value of the study lies in the application of the proposed ESG index as a tool for strategic analysis and comparative assessment of enterprises in the context of European integration and post-war economic recovery.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://journals.pnu.edu.ua/index.php/jpnu/article/download/10795/10434first seen 2026-07-18 08:07:08
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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。