ステークホルダー・エンゲージメントとSDGs開示：企業戦略に関する体系的レビュー
Stakeholder Engagement and SDGS Disclosure: A Systematic Review on Corporate Strategies (原題)
A. Loureiro, Sónia Monteiro, Cristina Aibar-Guzmán
🤖 gxceed AI 要約
日本語
2018〜2024年のScopus・WoS収録54論文を対象に、SDGs報告とステークホルダー・エンゲージメントの研究動向を計量書誌学と体系的レビューで分析。金融・不動産・鉱業・大学・自治体などで報告書やSNSの内容分析が多用され、象徴的関与（印象管理）と実質的行動の乖離が中心的論点として浮上。より質的で記述・正当化を超えた研究アジェンダの必要性を提唱する。
English
A bibliometric and systematic review of 54 articles (2018–2024) on SDG reporting and stakeholder engagement. Content analysis of reports and social media dominates across finance, real estate, mining, universities and municipalities. A key theme is symbolic engagement/impression management versus substantive action, calling for more qualitative, less descriptive research.
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
SDGs開示とステークホルダー対応の研究潮流を整理した点は、SSBJ基準や統合報告書での非財務情報開示、投資家との対話設計を進める日本企業にとって実務的示唆がある。特に「象徴的関与」への批判は、日本企業のSDGsウォッシュ回避と実質的インパクト開示の議論に直結する。
In the global GX context
The review maps the SDG-reporting literature and its critique of symbolic engagement, resonating with global disclosure debates under ISSB/CSRD where sustainability claims must be substantiated. It offers a reference point for scholars linking SDG disclosure quality to stakeholder accountability beyond TCFD-style climate-only framing.
👥 読者別の含意
🔬研究者:SDGs開示研究の理論・手法の変遷と、質的研究の空白領域を把握できる。
🏢実務担当者:SDGs報告が印象管理に陥らないよう、実質的行動とステークホルダー対話の設計に活用できる。
🏛政策担当者:SDGs開示の質と象徴的関与の実態を踏まえ、非財務開示規制の実効性設計に示唆を得られる。
📄 Abstract（原文）
The 2030 Agenda and its Sustainable Development Goals (SDGs) emphasize the importance of sustainability, prompting stakeholders to demand greater transparency from organizations. Understanding how to incorporate the SDGs into their strategies and effectively engage with stakeholders in this process is essential for organizations to navigate the complexity and challenges involved. With the aim of understanding the current state of literature on SDG reporting and stakeholder engagement, this study conducted a bibliometric analysis and a systematic literature review of 54 articles from 31 journals indexed in Scopus and Web of Science between 2018 and 2024. The findings reveal an increasing trend in research linking SDG reporting and stakeholder engagement. Researchers extensively use content analysis of reports and social media posts to evaluate the quality and extent of SDG reporting in sectors such as finance, real estate, and mining, as well as in entities like universities and municipalities. A central theme that emerges is the concern with impression management or symbolic engagement as opposed to substantive action and the strategic integration of the SDG. The analysis of the evolution of theories and research methods over time, as well as an evaluation of existing knowledge, underscores the importance of conducting more qualitative research to shed light on subtle dynamics frequently missed in quantitative studies, and the need to develop a research agenda that moves beyond predominantly descriptive and legitimizing approaches. Overall, our study contributes valuable insights into the existing literature and offers a helpful reference point for future research in this area.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://onlinelibrary.wiley.com/doi/pdfdirect/10.1002/csr.71081first seen 2026-10-16 05:42:38 · last seen 2026-11-06 05:35:12
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