Regulatory Convergence and Divergence in <scp>ESG</scp> Reporting in the Indo‐Pacific Region
インド太平洋地域におけるESG報告の規制の収束と乖離 (AI 翻訳)
Michele John, Anulipt Chandan, Shaji Joseph, S. Vijayakumar Bharathi, Kazuyo Matsubae, Zhao Chuan, Pradthana Jaipong
🤖 gxceed AI 要約
日本語
本論文は、インド太平洋地域のインド、日本、タイ、オーストラリアの4か国が、ESG報告に対する高まる政治的・投資家の期待にどのように応えているかを検討する。西洋中心の視点を超えた持続可能性評価の進展に焦点を当て、急成長する経済地域のESG報告体制への取り組みと持続可能性リーダーシップを再評価する。
English
This paper examines how four major Indo-Pacific economies—India, Japan, Thailand, and Australia—are responding to rising political and investor expectations for ESG reporting. It highlights advances in sustainability performance assessment beyond Western-centric perspectives and reframes global ESG leadership in terms of the region's commitment to ESG reporting structures.
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
日本にとって、自国のESG報告制度（SSBJ、TCFD等）をインド太平洋の他国と比較する貴重な機会を提供する。日本の開示慣行が地域内でどのように位置づけられるかを理解し、国際的な競争力強化に活かせる。
In the global GX context
This paper adds a non-Western perspective to the global ESG disclosure literature by comparing regulatory convergence and divergence across India, Japan, Thailand, and Australia. It highlights how regional dynamics shape ESG reporting, complementing frameworks like ISSB and TCFD.
👥 読者別の含意
🔬研究者:Researchers on comparative ESG regulation and Indo-Pacific sustainability governance will find cross-country analysis useful.
🏢実務担当者:Corporate sustainability teams in Indo-Pacific can benchmark their reporting practices against regional peers.
🏛政策担当者:Regulators can learn from convergence/divergence patterns to align national ESG frameworks with international standards.
📄 Abstract（原文）
ABSTRACT Environmental, social, and governance (ESG) reporting has evolved significantly globally over the past few decades. Many countries are now signatories to international agreements such as the United Nations Framework Convention on Climate Change (UNFCCC) and the Paris Agreement, with increasing commitments to emissions reduction targets and the achievement of broader sustainability goals outlined in modern ESG reporting. The Indo‐Pacific is a fast‐growing economic powerhouse that will also face significant climate change challenges. This region is also increasingly demonstrating an important role in global geopolitics. This paper examines how four major economies in the Indo‐Pacific region, India, Japan, Thailand, and Australia, are responding to rising political and investor expectations for higher levels of climate change and sustainability reporting through ESG reporting mechanisms. Discussion highlights advances in sustainability performance assessment beyond western‐centric perspectives and reframes global ESG leadership in terms of a rapidly growing economic region's commitment to ESG reporting structures and sustainability leadership.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1002/csr.70815first seen 2026-07-03 04:55:59
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