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ESG開示、デジタル能力、サプライチェーン強靭性：新興市場企業向けの概念枠組み

ESG Disclosure, Digital Capabilities, and Supply Chain Resilience: A Conceptual Framework for Emerging Market Firms (原題)

Yingtao Lu

Frontiers in Public Management📚 査読済 / ジャーナル2026-10-20#ESGOrigin: CN経営インパクト: 調達リスク対象セクター: cross_sector
DOI: 10.63313/fpm.9020
原典: https://doi.org/10.63313/fpm.9020
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🤖 gxceed AI 要約

日本語

本論文はESG開示が新興市場企業のサプライチェーン強靭性を高める仕組みを、ステークホルダー理論・情報非対称性理論・動的能力理論から概念的に整理する。デジタル能力と制度環境を調整条件とし、開示が信頼構築・情報非対称性の低減・リスク識別を通じて強靭性に寄与すると論じる。実証データはなく、検証可能な命題を提示する理論的貢献である。

English

This conceptual paper builds a framework linking ESG disclosure to supply chain resilience in emerging market firms, drawing on stakeholder, information asymmetry, and dynamic capabilities theories. Digital capabilities and institutional environment are proposed as boundary conditions that strengthen or shape the disclosure–resilience relationship. No empirical data are reported; the contribution is a set of testable propositions integrating sustainability disclosure, digital transformation, and supply chain resilience.

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基準や有報でのサステナビリティ開示が進む日本企業にとって、開示をサプライチェーン管理・強靭性強化に結びつける視点は実務的示唆がある。ただし新興市場前提の概念枠組みであり、日本の制度文脈への直接適用には検証が必要。

In the global GX context

Amid ISSB/CSRD-driven supply chain disclosure expectations, this framework offers a conceptual bridge between ESG transparency and resilience that global disclosure scholars can test empirically. Its emerging-market focus adds a perspective often missing from TCFD/ISSB-centric literature.

👥 読者別の含意

🔬研究者:Provides testable propositions integrating ESG disclosure, digital capabilities, and supply chain resilience for empirical follow-up.

🏢実務担当者:Suggests that pairing ESG disclosure with digital visibility tools can support supply chain risk management and stakeholder trust.

🏛政策担当者:Highlights institutional environment as a moderator, implying disclosure mandates may yield resilience benefits only where institutional support exists.

📄 Abstract（原文）

This conceptual paper develops a theoretical framework linking environmental, social, and governance (ESG) disclosure to supply chain resilience in emerging market firms, with digital capabilities and institutional environment as boundary conditions. Drawing on stakeholder theory, information asymmetry theory, and dynamic capabilities theory, the paper argues that ESG disclosure enhances supply chain resilience by improving stakeholder trust, reducing information asymmetry, and supporting risk identification. Digital capabilities are proposed to strengthen this relationship through better ESG information integration, supply chain visibility, and stakeholder communication. The institutional environment is also proposed to shape the extent to which ESG disclosure translates into resilience benefits. The paper contributes by integrating sustainability disclosure, digital transformation, and supply chain resilience literatures and by offering testable propositions for future research. It also provides practical implications for managers and policymakers seeking to align ESG transparency with digital capability building. No empirical data are reported; the contribution is theoretical and proposition-based.

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