Research on the Evaluation of ESG Information Disclosure Quality in the Textile and Apparel Industry
繊維・アパレル産業におけるESG情報開示の質評価に関する研究 (AI 翻訳)
Yifei Liu
🤖 gxceed AI 要約
日本語
本論文は、GRI基準と会計情報の品質特性に基づき、繊維・アパレル産業向けのESG情報開示評価システムを構築。2023年の中国上場企業200社のデータを分析し、開示品質の平均スコアが5.196（低水準）であることを示した。業界固有の開示改善の余地を指摘。
English
This paper develops an ESG disclosure quality evaluation system for the textile and apparel industry, based on GRI standards and accounting quality characteristics. Analyzing 200 Chinese listed firms in 2023, it finds an average score of 5.196, indicating significant room for improvement. The framework can serve as a model for industry-specific disclosure assessment.
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
本論文は中国繊維産業を対象とするが、日本でもSSBJや有報でのESG開示が進む中、業種特性を反映した評価枠組みの開発は参考になる。特に定量的評価手法の提示は実務上有用。
In the global GX context
This study provides an industry-specific ESG disclosure evaluation method using GRI, relevant for global frameworks like ISSB and CSRD. Its quantitative approach can inform best practices for disclosure quality assessment in manufacturing sectors.
👥 読者別の含意
🔬研究者:Provides a replicable methodology for constructing industry-specific ESG disclosure quality indices based on GRI and accounting principles.
🏢実務担当者:Offers a benchmark for textile and apparel companies to assess and improve their ESG disclosure quality.
🏛政策担当者:Highlights the need for industry-tailored disclosure standards and suggests a framework that regulators in emerging economies could adopt.
📄 Abstract（原文）
This paper systematically organizes the theoretical foundation and policy framework of ESG information disclosure at home and abroad. Based on the framework of the eight major accounting information quality characteristics and combined with the GRI Sustainability Reporting Standards, it establishes an ESG information disclosure quality evaluation system that reflects the characteristics of the textile and apparel industry. The system emphasizes completeness, relevance, reliability, comparability, and balance, forming a standardized framework suitable for evaluating ESG information disclosure quality in this sector. Based on the ESG information disclosure data of 200 listed textile and apparel companies in 2023, this paper conducts a comprehensive industry-wide analysis and constructs an index system for quantitative evaluation. The results show that the overall average ESG disclosure quality score of the sample companies is 5.196, indicating significant room for improvement in the industry's disclosure quality.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.54097/ravq6a98first seen 2026-05-14 22:04:32
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