銀行セクターのベンチマークから非金融企業へ：スロベニアとクロアチアにおけるESGリスク・ガバナンスと認識された組織成果
From banking-sector benchmarks to non-financial firms: ESG risk governance and perceived organizational outcomes in Slovenia and Croatia (原題)
Vita Jagrič, D. Oreški, P. Tominc, Maja Rožman
🤖 gxceed AI 要約
日本語
スロベニア・クロアチアの非金融中堅・大企業114社を対象に、ESGリスク・ガバナンスの3次元（環境・社会・監督）が認識されたESG関連組織成果とどう関連するかをPLS-SEMで分析。3次元すべてが正に関連し、分散の58.6%を説明、特にESGリスク監督の関連が最も強い。銀行セクターの実務を適応可能な参照点として位置づける。
English
Surveying 114 medium and large non-financial firms in Slovenia and Croatia, this study uses PLS-SEM to test whether three ESG risk-governance dimensions relate to perceived ESG outcomes. All three are positively associated, jointly explaining 58.6% of variance, with ESG risk oversight strongest. Banking-sector practices are framed as adaptable reference points.
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
SSBJ・有報でのガバナンス記述やリスク管理態勢の開示が求められる日本企業にとって、取締役会監督やERM統合の実証的裏付けとして参考になる。規制産業の実務を非金融企業が選択的に応用する視点は国内実務にも示唆的。
In the global GX context
Aligns with ISSB/TCFD emphasis on governance and risk management as core disclosure pillars, offering empirical evidence from a CEE context on how board oversight and ERM integration relate to ESG outcomes. Useful for comparative disclosure scholarship beyond Western Europe.
👥 読者別の含意
🔬研究者:ESGリスク・ガバナンスの多次元構成と組織成果の関連をCEE文脈で示す実証的参照点となる。
🏢実務担当者:取締役会監督、ESG責任の明確化、ERMへのESGリスク統合、モニタリング・報告の優先順位づけに活用できる。
🏛政策担当者:非金融企業へのESGガバナンス規制設計において、銀行規制の知見をどう移植するかの示唆を得られる。
📄 Abstract（原文）
This study examines whether environmental risk governance and integration, social risk governance and integration, and ESG risk governance and oversight are associated with perceived ESG-related organizational outcomes in non-financial firms. It also explores the banking sector as a benchmark for potentially transferable ESG risk-governance practices. A sequential research design combines document-based banking benchmarking with a survey of 114 medium-sized and large non-financial firms in Slovenia and Croatia. The proposed relationships were assessed using partial least squares structural equation modeling (PLS-SEM), supported by measurement-model diagnostics and robustness analyses. All three ESG risk-governance dimensions are positively associated with perceived ESG-related organizational outcomes and jointly explain 58.6% of their variance. ESG risk governance and oversight demonstrates the strongest association, followed by environmental risk governance and integration and social risk governance and integration. The cross-sectional, single-respondent design limits causal inference and may be affected by common method bias. The outcome construct reflects managerial perceptions rather than externally verified ESG ratings. Future research should employ longitudinal, multi-source data and objective outcome measures. Non-financial firms should prioritize board-level oversight, clearly assigned ESG responsibilities, formal integration of ESG risks into enterprise risk management, and systematic monitoring and reporting. Banking-sector practices may serve as adaptable reference points rather than directly replicable templates. The study distinguishes three dimensions of ESG risk governance and links them to perceived organizational outcomes in a Central and Eastern European context. It also explains how governance practices developed in a highly regulated sector may be selectively adapted by non-financial firms.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.3389/frsus.2026.1965019first seen 2026-10-22 05:52:40 · last seen 2026-11-06 05:48:59
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
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。