Corporate Governance Disclosure and Corporate Governance Regulation: The Role of Investor Perceptions Towards Greenwashing
コーポレート・ガバナンス開示とコーポレート・ガバナンス規制：グリーンウォッシングに対する投資家認識の役割 (AI 翻訳)
Porkas Sojuangon Lubis, Enika Diana Batubara, Chee Ann Lim
🤖 gxceed AI 要約
日本語
本稿は、コーポレート・ガバナンス開示と環境規制が投資家のグリーンウォッシング認識に与える影響を文献レビューで検討。強制力の欠如や独立監査不足が課題であることを指摘し、効果的な規制には強力な執行と国際基準への整合が必要と結論づける。
English
This literature review examines how corporate governance disclosure and environmental regulations shape investor perceptions of greenwashing. It finds that despite formal ESG regulations, enforcement gaps and inconsistent standards allow greenwashing to persist. The study highlights the role of institutional investors and media in pressuring transparency, concluding that effective regulation requires robust enforcement and third-party audits.
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基準や有報へのESG情報記載が進む中、グリーンウォッシングへの懸念が高まっている。本稿は、規制の実効性と投資家認識の関係を整理しており、日本のディスクロージャー制度の改善に示唆を与える。
In the global GX context
This paper contributes to the global debate on greenwashing by linking corporate governance disclosure with investor trust. It underscores the importance of enforcement and independent audits, relevant to ISSB implementation and EU CSRD. The findings support the need for stronger regulatory oversight in the transition to transparent ESG reporting.
👥 読者別の含意
🔬研究者:This review offers a synthesized framework linking governance disclosure, regulation, and investor perceptions of greenwashing, useful for further empirical work.
🏢実務担当者:Corporate sustainability teams can use the identified gaps (enforcement, audits) to strengthen their disclosure practices and build investor trust.
🏛政策担当者:Regulators should note the need for robust enforcement and alignment with global standards like GRI and SASB to combat greenwashing effectively.
📄 Abstract（原文）
Background of study: Increased global attention to sustainability has compelled companies to adopt Environmental, Social, and Governance (ESG) principles in their operations. However, the rise of greenwashing—misleading sustainability claims—has undermined investor trust and market transparency. Strong corporate governance and regulatory frameworks are expected to prevent such practices, yet challenges persist. Aims and scope of paper: This paper explores how corporate governance disclosure and environmental regulations shape investor perceptions of greenwashing. It also evaluates the effectiveness of existing regulations in preventing companies from engaging in deceptive ESG reporting. Methods: This study employs a qualitative approach through a comprehensive literature review, analyzing academic journals, regulatory reports, sustainability disclosures, and relevant case studies. The data were examined using content analysis to identify patterns and critical themes related to transparency, investor trust, and regulatory enforcement. Result: The findings indicate that although formal ESG regulations exist, gaps in enforcement, lack of independent audits, and inconsistency with international standards (e.g., GRI, SASB) still allow greenwashing to occur. Investor perception is significantly influenced by the clarity and credibility of ESG reports. Institutional investors and media play vital roles in pressuring companies toward transparency. Conclusion: Effective ESG regulation requires more than formal compliance; it demands robust enforcement, third-party audits, and alignment with global reporting standards. Investor engagement and stakeholder oversight are crucial in mitigating greenwashing risks. Strengthening transparency mechanisms will foster greater trust and support sustainable investment decisions.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.58723/ijsbma.v1i1.39first seen 2026-05-05 19:08:23
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