Bridging ESG Disclosure and the SDGs: A Thematic Synthesis of Influencing Factors
ESG開示とSDGsの橋渡し：影響要因のテーマ別統合 (AI 翻訳)
Viveksagar Sareen, Parijat Upadhyay, Surajit Bag, V. Yadav
🤖 gxceed AI 要約
日本語
本研究は、2015年から2025年の文献を基に、ESG開示がSDGs達成に寄与するための要因を8つのテーマに整理した。統合報告やCSR委員会、デジタル透明性、ステークホルダー参加などの媒介要因と、経済政策条件、業種特性、経営多様性などの調整要因を特定。ESGパフォーマンスだけでは不十分で、透明性と包摂的ガバナンスが必要と結論づけ、今後の研究課題を示した。
English
This study synthesizes literature from 2015-2025 to identify eight themes influencing ESG disclosure's alignment with SDGs. It categorizes mediating factors (integrated reporting, CSR committees, digital transparency, stakeholder inclusion) and moderating factors (economic/policy conditions, industry factors, strategic alignment, management diversity). The findings suggest ESG performance is necessary but not sufficient for SDG alignment; transparency and inclusive governance are critical.
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基準策定や有報でのサステナビリティ情報開示義務化が進んでおり、ESGとSDGsの連携強化が求められている。本研究の知見は、日本企業が開示の質を高め、投資家やステークホルダーとの対話を深化させるための指針となる。
In the global GX context
Amid global expansion of ISSB, CSRD, and SEC climate disclosure rules, this paper highlights the gap between ESG disclosure and actual SDG outcomes. It provides a framework for improving disclosure effectiveness, relevant for companies and regulators seeking to align reporting with sustainability goals.
👥 読者別の含意
🔬研究者:This study offers a structured thematic framework for future research on ESG-SDG linkage and identifies gaps in current literature.
🏢実務担当者:Corporate sustainability teams can use the eight themes to assess and enhance their ESG disclosure strategies for better SDG alignment.
🏛政策担当者:Policymakers can leverage the findings to design disclosure regulations that incentivize transparency and inclusive governance for SDG achievement.
📄 Abstract（原文）
The Sustainable Development Goals (SDGs) were meant to save the world, whereas the environmental, social, and governance (ESG) requirements were meant to hold businesses accountable to stakeholders. Many companies are now using ESG disclosures, but there is still debate about whether they can fully capture and drive sustainability outcomes. This study highlights the gap between the goals of ESG mechanisms and their actual ability to help achieve the SDGs. The study examines scholarly literature published between 2015 and 2025 and identifies eight main themes that shape how well ESG performs in the context of sustainable development. The study identifies and groups eight themes based on mediating and moderating factors. The first four mediating themes look at how integrated reporting and communication, focused on the SDGs, affect transparency; the role of CSR committees in improving ESG reporting and performance; the use of digital transparency; and the inclusion of stakeholders to help align ESG with the SDGs. The themes related to moderating factors were the economic and policy conditions, specific industry factors that affect sustainability goals, the ways companies make decisions to align their strategies with the SDG goals, and the impact of management diversity on these processes. The study highlights that ESG performance is necessary but not sufficient for SDG alignment unless it is backed by transparency and inclusive governance. It provides a list of ideas for future research. The results are useful for researchers, policymakers, and business leaders who want to improve their ESG strategies and make real progress toward sustainability.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1002/bse.70812first seen 2026-05-05 23:15:34
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。