A COMPARATIVE STUDY OF ESG DISCLOSURE AMONG PHARMA, IT, AND BANKING INDUSTRY
製薬、IT、銀行業界におけるESG開示の比較研究 (AI 翻訳)
Meher Dharmani & Dr. Shaili Gala
🤖 gxceed AI 要約
日本語
本論文は、製薬、IT、銀行の3業界におけるESG開示の比較分析を行う。各業界の固有の規制・業務環境を踏まえ、環境フットプリント、エネルギー消費、プライバシー、サステナブルファイナンスなどの課題を整理。開示のベストプラクティスと改善点を特定し、ステークホルダーが持続可能性目標への整合性を評価できるようにする。
English
This study compares ESG disclosure practices across the pharmaceutical, IT, and banking industries, highlighting sector-specific challenges such as environmental footprint in pharma, energy consumption and data privacy in IT, and sustainable finance and governance in banking. It aims to identify best practices and areas for improvement, enabling stakeholders to assess alignment with global sustainability goals.
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基準の策定が進行中であり、本稿の業界別ESG開示分析は、日本企業が自社の開示を国際水準と比較する際の参考となる。特に製薬・IT・銀行の各業界で求められる開示項目の差異を理解する上で有用。
In the global GX context
With global frameworks like ISSB and CSRD driving mandatory climate disclosure, this comparative study provides a sector-level lens for understanding how ESG priorities vary across pharma, IT, and banking. It can help multinational companies benchmark their disclosure against industry peers and anticipate regulatory expectations.
👥 読者別の含意
🔬研究者:Serves as a reference for sector-specific ESG disclosure trends and regulatory impacts.
🏢実務担当者:Enables sustainability teams to benchmark their company's disclosure against other industries and identify gaps.
🏛政策担当者:Highlights where industry-specific guidance or regulation may be needed to improve disclosure quality.
📄 Abstract（原文）
A comparative study of ESG (Environmental, Social, and Governance) disclosure across the pharmaceutical, IT, and banking industries is essential for understanding the varying impacts and challenges these sectors face in sustainability and corporate governance. Each industry operates in unique regulatory, operational, and stakeholder environments, which significantly influence their ESG priorities and reporting practices. For instance, the pharmaceutical industry is heavily scrutinized for its environmental footprint due to manufacturing processes and waste management, while IT companies focus on energy consumption and data privacy issues. Banking institutions, on the other hand, play a pivotal role in financing sustainable projects and adhering to governance norms due to their public-facing operations. By analyzing and comparing ESG disclosures, stakeholders—including investors, regulators, and consumers—can assess how these industries align with global sustainability goals. It also highlights best practices and areas for improvement, encouraging transparency and accountability. Such studies enable businesses to benchmark their performance, identify risks, and adapt strategies for long-term resilience while ensuring they meet the growing demands of socially conscious investors and regulatory frameworks.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.5281/zenodo.20230284first seen 2026-06-11 05:14:25
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