ESG政策の現代的課題と企業への影響
Contemporary Challenges regarding ESG Policies and Their Influence on Business (原題)
Giulia Farcas, Roberta Ilisie, D. Bac, E. O. Aksoz
🤖 gxceed AI 要約
日本語
本論文は、ESG政策が企業統治、投資判断、国際ビジネスに与える影響を分析する。報告基準の不統一やグリーンウォッシングなどの課題を指摘し、ESGの有効性は規制の断片化や測定の難しさに制限されると論じる。将来のESG発展には標準化、透明性、説明責任の強化が必要と結論付ける。
English
This paper analyzes the influence of ESG policies on corporate governance, investment decisions, and international business. It identifies challenges such as lack of standardized reporting frameworks and greenwashing, arguing that ESG effectiveness is limited by regulatory fragmentation and measurement issues. The study concludes that future ESG development requires greater standardization, transparency, and accountability.
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開示基準の適用が進む中、本論文の指摘する報告基準の不統一やグリーンウォッシング問題は、今後の開示実務や投資家対応に示唆を与える。特に、日本企業が国際的なESG評価と向き合う上で、標準化と透明性の重要性を再認識させる。
In the global GX context
Globally, this paper contributes to the ongoing discourse on ESG standardization and credibility, relevant to ISSB, CSRD, and SEC climate disclosure rules. It highlights the need for harmonized reporting frameworks and robust anti-greenwashing measures, which are central to current regulatory developments.
👥 読者別の含意
🔬研究者:ESG研究の課題整理に有用だが、実証的裏付けは弱い。
🏢実務担当者:ESG報告の透明性向上とグリーンウォッシング回避のための示唆。
🏛政策担当者:標準化と規制調和の重要性を再確認する材料。
📄 Abstract（原文）
Environmental, Social, and Governance (ESG) policies have evolved from voluntary ethical guidelines into a major strategic framework influencing corporate governance, investment decisions, and international business practices. Initially associated primarily with corporate social responsibility and sustainable investing, ESG has increasingly become integrated into regulatory systems, financial markets, and stakeholder expectations. This evolution has been accelerated by growing concerns regarding climate change, social inequality, corporate accountability, and long-term economic sustainability. Despite its rapid adoption, ESG implementation continues to face significant contemporary challenges. One of the most important issues is the absence of globally standardized reporting frameworks, which creates inconsistencies in ESG ratings, disclosure practices, and performance evaluation across industries and countries. Companies are often assessed according to different methodologies, making comparisons difficult for investors and regulators. Another major challenge is greenwashing, whereby corporations exaggerate or selectively present sustainability initiatives in order to improve public image without implementing substantial operational changes. This practice undermines transparency, reduces stakeholder trust, and raises concerns regarding the credibility of ESG reporting. Through the analysis of recent corporate practices and international regulatory developments, this paper evaluates the influence of ESG policies on business performance, risk management, corporate reputation, and investor confidence. The study argues that although ESG has become an essential element of contemporary business strategy, its effectiveness remains limited by regulatory fragmentation, measurement challenges, and inconsistent corporate commitment. Consequently, the future development of ESG depends on greater standardization, improved transparency, and stronger accountability mechanisms at both corporate and institutional levels.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.47535/1991auoes35(1)017first seen 2026-08-30 05:11:44 · last seen 2026-09-22 05:00:53
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