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Greenwashing Governance through ESG Disclosure: A Double Face for Artificial Intelligence

ESG開示を通じたグリーンウォッシュのガバナンス：人工知能の二面性 (AI 翻訳)

Hanwen Zhang

Exploring Science Academic Conference Seriesジャーナル2026-07-30#AI×ESGOrigin: Global対象セクター: cross_sector
DOI: 10.70267/icfmb.202619387395
原典: https://doi.org/10.70267/icfmb.202619387395

🤖 gxceed AI 要約

日本語

本レビューは、AIがESG開示の質とグリーンウォッシュのガバナンスに与える影響を検討する。AIは開示メカニズム、監査手段、規範的行動の促進という三重の役割を持つとし、自動処理と監視で開示を改善する一方、生成AIが象徴的なコンプライアンスを可能にするリスクを指摘する。実際の効果は組織のインセンティブと説明責任に依存する。

English

This narrative review examines how AI influences ESG disclosure quality and greenwashing governance. It proposes a three-level framework where AI serves as disclosure mechanism, audit instrument, and promoter of normative behavior. AI can improve disclosure through automation and anti-greenwashing monitoring, but generative AI may enable symbolic compliance. Actual effects depend on organizational incentives and accountability.

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SSBJ開示義務化が迫る中、AI活用による開示品質向上とグリーンウォッシュ防止は実務上の重要課題。本稿の枠組みは、有報・統合報告書でのAI利用を検討する企業や監査人に示唆を与える。

In the global GX context

Globally, with ISSB and CSRD mandating detailed sustainability disclosures, AI's role in ensuring credibility is critical. This framework helps regulators and standard-setters understand AI's dual potential to enhance and undermine disclosure integrity, informing future assurance standards.

👥 読者別の含意

🔬研究者:AIとESG開示の交差領域における研究枠組みとして、三重の役割モデルを提示しており、今後の実証研究の基盤となる。

🏢実務担当者:自社のESG開示プロセスにAIを導入する際のリスクと機会を理解し、グリーンウォッシュ防止策を設計するための示唆を得られる。

🏛政策担当者:AIを活用した開示監視の可能性と限界を認識し、効果的な規制・監査基準の策定に役立つ。

📄 Abstract（原文）

The growing use of artificial intelligence (AI) in producing, interpreting, and verifying information on the environmental, social, and governance (ESG) information. Companies are under increasing pressure to report on ESG information that is extensive, useful, credible, comparable, and decision-useful. However, the proliferation of ESG disclosure does not guarantee more transparency. Rather, it has increased the risk of symbolic disclosure, narrative inflation, and greenwashing. In this context, AI is emerging as an attractive governance technology but also as a new source for reporting risk. In this narrative review, we discuss how AI could influence ESG disclosure quality, or even the governance of greenwashing. Here, we argue that we need to understand AI beyond its use as a technological solution to process sustainability information, but also as a socio-technical form of governance that transforms the production, evaluation, and contestation of sustainability claims. Drawing from the literature on ESG disclosure, greenwashing, computational text analysis, sustainability reporting and ESG assurance, our contribution is to develop a three-level framework in which AI can be used both as a disclosure mechanism and as an audit instrument, with the potential of also promoting indirect normative behavior. The work presented here builds on this triple role of AI. We find AI can improve ESG disclosure through automated processing and anti-greenwashing monitoring, yet generative AI may enable sophisticated symbolic compliance. AI offers opportunities for ESG disclosure and governance, but its actual effects depend on organizational incentives, disclosure environments, and accountability mechanisms.

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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。