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ESGとSDGフレームワークの統合：企業サステナビリティの新パラダイムと実世界への応用

INTEGRATING ESG AND SDG FRAMEWORKS: A NEW PARADIGM FOR CORPORATE SUSTAINABILITY REAL WORLD APPLICATIONS (原題)

null Prof. Dr. Anand Mohan, null Prof. Snehasis Sinha Roy

Crossrefプレプリント2026-06-01#ESG対象セクター: cross_sector
DOI: 10.58532/nbennuraammb6p2c1
原典: https://doi.org/10.58532/nbennuraammb6p2c1

🤖 gxceed AI 要約

日本語

本研究は、インドの200社のデータを用いてESG基準とSDGs目標の統合度を定量的に分析。ESG開示の質が高い企業ほどSDGs（特に目標5、13、8）との整合性が高く、ガバナンスがその関係を強化することを示した。統合的なESG-SDG報告モデルを提案し、政策・投資家・企業への示唆を提供する。

English

This study quantitatively analyzes the integration of ESG criteria and SDG targets using data from 200 Indian companies. Findings show that firms with high ESG disclosure quality align better with SDGs (especially Goals 5, 13, 8), and strong governance positively moderates this relationship. It proposes an integrated ESG-SDG reporting model with implications for policymakers, investors, and corporate leaders.

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開示が進む中、ESGとSDGsの統合は投資家対応や統合報告書の質向上に寄与する。インドの実証結果は、日本企業のSDGs経営と開示の連携強化に示唆を与える。

In the global GX context

Globally, this paper contributes to the discourse on integrating ESG and SDG frameworks, relevant to ISSB and CSRD reporting. It provides empirical evidence from India on how ESG disclosure quality correlates with SDG alignment, offering insights for global reporting standards and corporate strategy.

👥 読者別の含意

🔬研究者:Provides empirical evidence on ESG-SDG integration and a proposed integrated reporting model.

🏢実務担当者:Offers practical insights for aligning corporate sustainability reporting with SDGs, enhancing investor confidence.

🏛政策担当者:Suggests regulatory mechanisms and sector-specific metrics to promote ESG-SDG integration.

📄 Abstract（原文）

Corporate sustainability has emerged as a critical global business imperative. In recent years, frameworks such as Environmental, Social, and Governance (ESG) criteria and the United Nations Sustainable Development Goals (SDGs) have gained traction in guiding responsible business practices. However, there remains a significant gap in understanding the integrative application of ESG and SDG frameworks for holistic sustainability performance measurement. This paper investigates how companies can align ESG criteria with relevant SDG targets to enhance accountability, long-term value creation, and sustainability reporting. The study utilizes a quantitative research approach, collecting and analyzing data from 200 companies across sectors in India to assess the level of ESG-SDG integration. Through structured questionnaires and secondary financial and non-financial disclosures, the study evaluates indicators such as carbon emissions, gender equality, community development, board diversity, and ethical governance. Correlation and regression analyses were conducted to determine the strength of alignment and its impact on corporate performance and investor confidence. Findings reveal that firms with high ESG disclosure quality also demonstrate better alignment with SDG goals, especially SDG 5 (Gender Equality), SDG 13 (Climate Action), and SDG 8 (Decent Work and Economic Growth). Furthermore, strong governance (G in ESG) positively moderates the ESG-SDG relationship. This paper contributes to sustainability literature by proposing an integrated ESG-SDG reporting model and offering practical insights for policymakers, investors, and corporate leaders. It recommends regulatory mechanisms, capacity-building programs, and sector-specific metrics to enhance adoption. The study concludes that aligning ESG with SDG targets is not only feasible but imperative for future-ready sustainable corporations.

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