ESGを超えて：ネットポジティブ企業のための再生型戦略フレームワーク
Beyond ESG: A Regenerative Strategy Framework for the Net-Positive Firm (原題)
A. Anwar
🤖 gxceed AI 要約
日本語
ESG枠組みの限界を批判し、消費を上回る価値を生む「ネットポジティブ企業」概念を戦略論として提示する概念研究。価値回復・システム循環性・ステークホルダー共創の三本柱からなる再生型戦略フレームワークを構築し、企業目的・事業慣行・エコシステム関与を整合させる多層モデルを提案する。短期財務と長期再生インパクト、測定標準化と文脈複雑性の緊張関係も論じる。
English
A conceptual study critiquing ESG's risk-mitigation focus and proposing the 'net-positive firm' as a regenerative strategic evolution. It synthesizes sustainability, strategic management, and regenerative systems theory into three pillars—value restoration, systemic circularity, and stakeholder co-creation—and a multi-layered framework aligning purpose, operations, and ecosystem engagement. It also flags tensions between short-term financial performance and long-term regenerative impact, and between measurement standardization and contextual complexity.
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基準や有報開示が「負の影響の最小化」に留まりがちな日本企業に対し、開示の先にある企業目的・価値創造ストーリーの再設計を促す論点を提供する。統合報告書の価値創造モデル記述や長期経営戦略の議論に援用可能。
In the global GX context
Speaks to the post-ESG debate within ISSB/CSRD disclosure scholarship, where regulators and standard-setters are pressed to move beyond compliance metrics toward impact and net-positive accounting. Useful for framing the limits of current disclosure infrastructure and the demand for regenerative or nature-positive measurement.
👥 読者別の含意
🔬研究者:Provides a conceptual scaffold for theorizing beyond-ESG corporate strategy and for critiquing metric-centric sustainability research.
🏢実務担当者:Offers a three-pillar lens (value restoration, circularity, co-creation) for reframing purpose and value-creation narratives in integrated reports.
🏛政策担当者:Highlights the gap between compliance-oriented disclosure regimes and net-positive impact, relevant to future standard-setting debates.
📄 Abstract（原文）
The growing prominence of Environmental, Social, and Governance (ESG) frameworks has reshaped corporate responsibility, yet increasing criticism highlights their limitations in addressing systemic ecological and social challenges. ESG often emphasizes risk mitigation and compliance rather than transformative impact. This study advances the concept of the net-positive firm as a strategic evolution beyond ESG, proposing a regenerative approach that enables organizations to create more value for society and the environment than they consume. Using a descriptive qualitative and conceptual synthesis approach, this research integrates insights from sustainability, strategic management, and regenerative systems theory. The analysis identifies three core pillars of regenerative strategy: value restoration, systemic circularity, and stakeholder co-creation. These pillars reframe firms as active contributors to ecological regeneration and social well-being rather than passive minimizers of harm. The study proposes a multi-layered framework that aligns corporate purpose, operational practices, and ecosystem engagement toward net-positive outcomes. It also highlights key tensions between short-term financial performance and long-term regenerative impact, as well as between measurement standardization and contextual complexity. This research contributes to the sustainability and strategy literature by introducing a regenerative paradigm that extends beyond ESG metrics and compliance. It offers practical implications for organizations seeking to transition toward net-positive models, emphasizing the need for systemic thinking, innovation, and collaborative governance. Ultimately, the regenerative firm represents a transformative pathway toward sustainable and inclusive economic systems.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://ij.lafadzpublishing.com/index.php/JMD/article/download/378/319first seen 2026-11-04 05:29:50 · last seen 2026-11-06 05:22:35
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