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Data Governance and ESG: A Comparative Legal Analysis Across Four Jurisdictions

データガバナンスとESG：4つの法域における比較法的分析 (AI 翻訳)

Mauli Bhardwaj

Crossrefプレプリント2026-01-01#開示インフラOrigin: Global経営インパクト: 資金調達
DOI: 10.2139/ssrn.6674439
原典: https://doi.org/10.2139/ssrn.6674439

🤖 gxceed AI 要約

日本語

本論文は、EU、インド、米国、シンガポールの4つの法域におけるデータ保護とESG開示規制の収束を比較法的に分析する。持続可能性報告のデータ化が進む中、効果的なデータガバナンスがESGコンプライアンスに不可欠であると論じ、各法域の規制を5つの次元で評価する。結論では、データガバナンスとESG統合の継続的な乖離を指摘し、規制収束のための分析枠組みを提供する。

English

This chapter compares data protection and ESG disclosure regulations across the EU, India, the US, and Singapore, arguing that effective data governance is essential for ESG compliance. It evaluates each jurisdiction along five dimensions including breadth of data protection, compulsory ESG disclosures, and AI governance. The analysis reveals ongoing disconnects between data governance and ESG integration, providing a framework for regulatory convergence.

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やコーポレートガバナンス・コードによるESG開示が進むが、データガバナンスとの統合は未整備。本論文の比較枠組みは、日本がデータ保護（APPI）とESG開示の連携を強化する際の参考となる。

In the global GX context

With the EU's CSRD and SEC's climate rules, data governance is increasingly critical for ESG compliance. This comparative analysis highlights divergences across major jurisdictions, offering insights for multinational firms and regulators seeking to harmonize data and sustainability reporting.

👥 読者別の含意

🔬研究者:Provides a comparative legal framework for understanding data governance-ESG intersections across four key jurisdictions, useful for scholars of regulatory convergence.

🏢実務担当者:Corporate sustainability teams can use the analysis to anticipate cross-jurisdictional data governance requirements for ESG reporting.

🏛政策担当者:Regulators can draw on the comparative insights to design coherent data protection and ESG disclosure rules.

📄 Abstract（原文）

This chapter explores the convergence of data protection and Environmental, Social and Governance (ESG) disclosure regulatory regimes across four key jurisdictions: the European Union, India, the United States and Singapore. With the growing datafication of sustainability reporting, involving the collection, management, assurance and reporting of a deluge of environmental and social data, effective data governance has become an essential component of sustainable ESG compliance. The chapter adopts a comparative legal approach to evaluate the regulatory landscape of each jurisdiction along five dimensions: the breadth of data protection legislation; compulsory ESG disclosures; the explicit incorporation of data governance in ESG regulation; coordination between data protection and ESG regulators; and the state of AI governance with implications for ESG. Through the analysis of primary legislation, regulatory guidance, and legal precedents-such as K.S. Puttaswamy v Union of India, Google Spain v AEPD, Schrems II, and the Caremark line of Delaware corporate lawthe chapter shows that data governance is not just a compliance requirement but a fundamental tool of social, environmental, and corporate governance. The chapter concludes with a comparative overview of regulatory intersections, divergences and the ongoing disconnect between data governance and ESG integration, and provides an analytical framework for jurisdictions working to converge these regulatory regimes.

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