ESG・コーポレートガバナンスと財務パフォーマンス：書誌計量およびサイエンスマッピング分析
ESG, Corporate Governance, and Financial Performance: A Bibliometric and Science Mapping Analysis (原題)
Monica Chowdary Akkineni
🤖 gxceed AI 要約
日本語
Scopus収録27件をbibliometrixとVOSviewerで分析したESG・ガバナンス・財務パフォーマンス研究の書誌計量レビュー。2017年以降に出版が急増し2023〜2025年にピーク、知識生産の中心が欧米から中国・インドへ移行。理論的統合は進む一方、静的な線形モデル依存で概念停滞し、測定不整合や格付乖離、ピラー間矛盾が未解決の研究ギャップとして残る。
English
A bibliometric and science-mapping review of 27 Scopus documents on ESG, corporate governance, and financial performance using bibliometrix and VOSviewer. Output surged after 2017, peaking 2023-2025, with knowledge production shifting from Western centers to China and India. The field shows theoretical integration but conceptual stagnation from static linear models, leaving gaps in measurement inconsistency, rating divergence, and intra-pillar conflict.
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
ESG格付の乖離や測定不整合は、SSBJ基準や有報でのサステナビリティ開示、投資家のESG評価活用を進める日本企業にとって実務的示唆が大きい。fsQCAなど構造的モデリングの必要性は、日本発のESG・財務実証研究の方法論的課題とも符合する。
In the global GX context
Rating divergence and measurement inconsistency directly bear on ISSB/SSBJ-aligned disclosure quality and investor use of ESG scores. The call for configurational modeling (fsQCA) signals a methodological shift relevant to global disclosure scholarship moving beyond linear ESG-CFP assumptions.
👥 読者別の含意
🔬研究者:ESGと財務パフォーマンス研究の全体像と未解決ギャップ（測定・格付・ピラー間矛盾）を把握できる。
🏢実務担当者:ESG格付のばらつきや評価指標の限界を理解し、開示・評価対応の優先順位づけに活用できる。
🏛政策担当者:ESG評価の測定不整合が政策・基準設計上の課題であることを示唆する。
📄 Abstract（原文）
This study provides a macro-demographic analysis and micro-relational bibliographic mapping of the literature on Environmental, Social, and Governance (ESG) practices, corporate governance, and corporate financial performance (CFP). Evaluating a corpus of 27 documents extracted from Scopus using R’s bibliometrix (biblioshiny) package and VOSviewer, this paper tracks publication trajectories, collaborative networks, and conceptual frameworks of the domain. Findings indicate an exponential surge in scientific production after 2017, peaking between 2023 and 2025, alongside a geographical shift in knowledge production from Western centers toward emerging Asian economies, specifically China and India. Author-level and co-authorship analyses, however, reveal structural fragmentation and limited cross-border integration, with over 90% of authors operating as transient or occasional contributors (Lotka’s Law). Key co-occurrence and co-citation clustering analyses uncover thematic integration around standard frameworks (stakeholder, legitimacy, and resource-based theories), yet indicate conceptual stagnation driven by dependence on static linear models assuming symmetric, net effects. Emerging clusters on green innovation, risk mitigation, and configurational board dynamics highlight a shift toward capturing conditional, non-linear corporate realities. Ultimately, this study exposes research gaps regarding measurement inconsistency, rating divergence, and intra-pillar conflict, and outlines a future research agenda prioritizing transformational capacity and structural modeling (fsQCA) to resolve the field's conflicting empirical evidence.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://ecsenet.com/index.php/2576-6821/article/download/1418/646first seen 2026-10-01 05:43:01 · last seen 2026-10-02 05:46:51
🔔 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。