<scp>ESG</scp> Reporting Trends and the Influence of Ownership and Firm Size—Evidence From India
ESG報告の傾向と所有権・企業規模の影響―インドからのエビデンス (AI 翻訳)
Chandan Sharma, Priya Rani
🤖 gxceed AI 要約
日本語
本研究は2017年から2024年までのインド企業におけるESG報告の進化を、NLPに基づくテキスト分析とK-meansクラスタリングを用いて調査した。所有構造が報告に有意に影響し、民間企業がより高い透明性を示す一方、企業規模は環境（E）次元にのみ影響を与えた。ガバナンス（G）が規制圧力により最も顕著であり、環境・社会報告は低く、COVID-19パンデミック時に報告が一時的に減少した。標準化された枠組みの必要性を示唆する。
English
This study applies NLP and clustering to analyze ESG reporting evolution in India from 2017-2024. It finds ownership structure significantly influences reporting, with private firms more transparent. Firm size affects only environmental dimension. Governance is most prominent, environmental and social reporting low, and COVID-19 caused a dip in reporting. Highlights need for standardized frameworks.
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
インド企業を対象とするが、同一規制環境内での報告のばらつきは日本の企業社会にも示唆を与える。SSBJ準拠の開示が進む中、所有構造や規模による差を意識した標準化の重要性を再認識させる。
In the global GX context
This paper provides emerging-market evidence on ESG reporting heterogeneity, relevant for global standard-setters like ISSB and TCFD. The NLP methodology can be adapted for automated analysis of climate disclosures. The COVID-19 dip underscores the vulnerability of voluntary reporting to external shocks.
👥 読者別の含意
🔬研究者:Offers a replicable NLP-based framework for analyzing ESG reporting trends and determinants in emerging markets.
🏢実務担当者:Suggests that ownership structure and firm size correlate with ESG transparency, which can inform corporate reporting strategy.
🏛政策担当者:Highlights the need for standardized ESG reporting to reduce heterogeneity; the COVID-19 dip warns of external risks to disclosure consistency.
📄 Abstract（原文）
ABSTRACT This study investigates the evolution of Environmental, Social, and Governance (ESG) reporting in the Indian corporate sector from 2017 to 2024, applying Natural Language Processing (NLP) based textual analysis and advanced statistical methods. The findings reveal significant heterogeneity in ESG reporting across companies despite operating within the same institutional environment, driven by differences in resource capacities, governance structures, and stakeholder pressures. K ‐means clustering reveals distinct industry‐wise ESG reporting patterns and significant variations in reporting practices. Ownership structure is found to significantly influence ESG reporting, with Indian private firms exhibiting higher levels of ESG transparency. The study also finds that firm size significantly affects only the environmental (E) dimension, challenging existing literature that suggests larger firms perform evenly across all ESG categories. Governance emerges as the most prominent ESG component, driven by regulatory pressures, whereas environmental and social reporting remain comparatively low, illustrating an imbalance in priorities. Temporal analysis shows a dip in ESG reporting during 2020–2021 due to the COVID‐19 pandemic, highlighting the sensitivity of ESG reporting to external crises. These findings highlight the need for standardized ESG reporting frameworks to enhance consistency and align ESG reporting with global benchmarks.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1002/csr.70833first seen 2026-07-15 04:55:48
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