ESG STRATEGY REPORTING AND CORPORATE SOCIAL RESPONSIBILITY: AN EMPIRICAL ANALYSIS OF SUSTAINABLE CORPORATE GOVERNANCE PRACTICES
ESG戦略報告と企業の社会的責任：持続可能なコーポレートガバナンス実践の実証分析 (AI 翻訳)
Dr. Vidhya.P, Deepa rekha.R, Dr. Sajitha.J
🤖 gxceed AI 要約
日本語
本研究は、インドNSE上場企業を対象に、ESG戦略報告とCSRパフォーマンスの関係を実証分析。2019～2024年のデータを用いて、ESG開示がROA、ROE、時価総額成長に及ぼす影響を相関・回帰・分散分析で検証した。
English
This study empirically analyzes the relationship between ESG strategy reporting and CSR performance among NSE-listed companies in India. Using data from 2019-2024, it examines the impact of ESG disclosures on financial indicators such as ROA, ROE, and market capitalization growth through correlation, regression, and ANOVA.
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
インドのBRSR枠組みに基づくESG開示が企業財務に与える影響を分析。日本ではSSBJや有報でのESG情報開示が進む中、インドの実証結果は日本の開示制度設計や投資家対応の参考となる。ただし、日本独自の文脈への直接適用には注意が必要。
In the global GX context
This paper provides empirical evidence from India on the link between ESG reporting and financial performance, relevant for global disclosure scholarship. It highlights the role of mandatory frameworks like BRSR, offering insights for countries developing similar regulations (e.g., ISSB, CSRD). However, the India-specific context may limit direct generalizability.
👥 読者別の含意
🔬研究者:Provides empirical evidence on ESG-financial performance link in an emerging market, useful for comparative studies.
🏢実務担当者:Can inform corporate sustainability teams about potential financial benefits of ESG reporting under mandatory frameworks.
🏛政策担当者:Highlights the effectiveness of regulatory mandates like BRSR, relevant for designing disclosure policies.
📄 Abstract（原文）
Environmental, Social, and Governance (ESG) strategy reporting has transformed the contemporary corporate sustainabilitylandscape by integrating measurable non financial metrics with financial performance indicators. Unlike traditional Corporate Social Responsibility (CSR), which largely emphasized philanthropic initiatives and regulatory compliance, ESG reporting provides a structured, data-driven framework aligned with investor expectations and long-term value creation. In India, regulatory initiatives such as the Business Responsibility and Sustainability Reporting (BRSR) framework mandated by the Securities and Exchange Board of India have strengthened ESG disclosure practices among listed entities. Globally recognized frameworks including the Global Reporting Initiative and the Sustainability Accounting Standards Board have further standardized sustainability disclosures.This study investigates the relationship between ESG strategy reporting and Corporate Social Responsibility performance among selected NSE-listed companies. The research evaluates whether ESG disclosures significantly influence financial performance indicators such as Return on Assets (ROA), Return on Equity (ROE), and Market Capitalization Growth. Secondary data collected from sustainability and annual reports over a five-year period (2019-2024) were analyzed using correlation analysis, multiple regression, and ANOVA.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.21474/ijar01/22792first seen 2026-05-05 23:20:20
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。