ESGパフォーマンスのグリーンウォッシュと財務透明性が持続可能な成長に与える示唆
ESG Performance Greenwashing and Financial Transparency Implications for Sustainable Growth (原題)
Mukesh Kumar Kumawat
🤖 gxceed AI 要約
日本語
ESG報告の品質、不正リスク、グリーンウォッシュの関係を分析し、財務透明性とSDG8達成への影響を検討した研究。ESG情報の非対称性が操作を容易にし、財務・業務効率を損なうと指摘する。規制遵守の強化、開示基準の高度化、ESG評価への多様な手法の統合がグリーンウォッシュ削減に有効と結論づける。
English
This study examines how ESG reporting quality, fraud risk, and greenwashing affect financial transparency and progress toward SDG 8. It argues that weak ESG disclosure and information asymmetry enable manipulation and undermine financial and operational efficiency. Stronger regulatory compliance, higher disclosure standards, and integrating multiple techniques into ESG evaluation are proposed as ways to curb greenwashing.
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基準の導入と有報でのサステナビリティ開示が進む日本では、グリーンウォッシュ抑止と開示の信頼性確保は投資家対応の中心課題であり、規制遵守と開示基準強化の示唆は日本企業の統合報告書作成にも示唆を与える。
In the global GX context
As ISSB/IFRS S1-S2 and CSRD raise the bar for assurance and anti-greenwashing enforcement, this paper speaks to the global push for credible ESG disclosure and the link between disclosure integrity and financial transparency.
👥 読者別の含意
🔬研究者:Provides a conceptual framing linking ESG reporting quality, fraud risk, and greenwashing that can be tested with disclosure datasets.
🏢実務担当者:Highlights that weak ESG disclosure creates fraud and greenwashing exposure, reinforcing the need for robust controls and assurance-ready reporting.
🏛政策担当者:Supports strengthening disclosure standards and regulatory compliance as levers to reduce greenwashing and protect market integrity.
📄 Abstract（原文）
Abstract Environmental, Social and Governance (ESG) reporting practices are the most vital compliance that can change the entire global picture for inclusive and sustainable growth in present scenario. The growing emphasis on ESG reporting has transformed the landscape of financial disclosure and accountability related to corporates. However, the increasing number of greenwashing and fraudulent information related to their sustainability performance poses significant challenges to credibility of ESG reporting. The present research examines the relationship between ESG reporting quality, fraud risk and greenwashing practices and assesses their implications for financial transparency and sustainable economic growth in line with Sustainable Development Goal 8 (SDG 8). The present research highlights how weak reporting of ESG and information asymmetry can facilitate manipulation in the achievement of SDG-8 and having the impact on financial and operational efficiency of organizations. The present research further discusses the role of proper ESG reporting with context to sustainable growth can reduce the fraud and greenwashing practices in ESG reporting. The findings of present research suggest that strengthening regulatory compliance, enhancing disclosure standards and integrating different techniques into ESG evaluation can significantly reduce the greenwashing practices in ESG reporting. The present research also contributes to literature linking ESG integrity with fraud detection practices and sustainable economic results, suggesting valuable insights for policymakers, regulators, and corporate stakeholders.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.21203/rs.3.rs-10498130/v1first seen 2026-11-05 04:41:12
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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。