環境・社会・ガバナンス（ESG）コンプライアンス：新たな法的視点
Environmental, Social, and Governance (ESG) Compliance: Emerging Legal Perspectives (原題)
Research Author
🤖 gxceed AI 要約
日本語
本稿は、ESGコンプライアンスの法的枠組みの進化を概説し、気候変動や人権等の課題に対応する国際的イニシアティブ（SDGs、パリ協定、GRI、ISSB）とインドの規制（SEBI、BRSR）を分析する。グリーンウォッシュや規制の断片化などの課題を指摘し、調和のとれた持続可能なガバナンスの機会を探る。
English
This paper provides an overview of the evolving legal framework for ESG compliance, analyzing international initiatives (SDGs, Paris Agreement, GRI, ISSB) and Indian regulations (SEBI, BRSR). It identifies challenges such as greenwashing and regulatory fragmentation, and discusses opportunities for harmonized sustainability governance.
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、本稿のインドBRSR等の国際比較は、日本の開示制度設計や企業対応に示唆を与える。ただし、日本固有の文脈への言及はなく、一般的な参考情報として位置づけられる。
In the global GX context
This paper contributes to global understanding of ESG legal frameworks, particularly highlighting India's BRSR as a case. It underscores the trend toward mandatory disclosure and the challenge of harmonizing standards, relevant to ISSB and CSRD implementation globally.
👥 読者別の含意
🔬研究者:ESG法規制の国際比較研究の出発点として有用。
🏢実務担当者:インド等の開示要件の概要把握に役立つが、実務詳細は不足。
🏛政策担当者:各国の規制動向を俯瞰し、自国の制度調和を検討する際の参考になる。
📄 Abstract（原文）
Environmental, Social, and Governance (ESG) compliance has emerged as a critical framework guiding corporate governance, sustainable development, and responsible investment across the globe. Increasing concerns regarding climate change, environmental degradation, human rights violations, labor standards, and corporate accountability have encouraged governments and regulatory authorities to introduce mandatory ESG disclosure requirements and sustainability reporting frameworks. ESG compliance extends beyond voluntary corporate social responsibility initiatives by integrating legal obligations, ethical business practices, and risk management strategies into organizational decision-making. International initiatives such as the United Nations Sustainable Development Goals (SDGs), Paris Climate Agreement, Global Reporting Initiative (GRI), and International Sustainability Standards Board (ISSB) have significantly influenced national legal systems and corporate governance standards. In India, regulatory institutions including the Securities and Exchange Board of India (SEBI), Ministry of Corporate Affairs (MCA), and environmental legislations have strengthened ESG-related reporting through the Business Responsibility and Sustainability Report (BRSR). Emerging legal perspectives focus on climate litigation, mandatory due diligence, green finance regulations, carbon disclosure obligations, stakeholder rights, diversity and inclusion, and board accountability. Simultaneously, organizations face challenges such as regulatory fragmentation, greenwashing, inconsistent reporting standards, and enforcement limitations. This study explores the evolving legal framework governing ESG compliance, analyzes emerging global and Indian legal developments, identifies implementation challenges, and discusses future opportunities for harmonized sustainability governance. Effective ESG compliance not only enhances corporate transparency and investor confidence but also contributes significantly to sustainable economic growth, environmental protection, social justice, and long-term corporate resilience.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.66572/ejlilgp.2026.v6.i2.77908first seen 2026-09-08 05:05:36 · last seen 2026-09-22 04:51:54
🔔 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。