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バリューチェーンにおけるESGの運用化：決定要因と企業価値への影響に関する計量書誌学分析と系統的文献レビュー（2015-2024）

ESG Operationalization along the value chain: A combined Bibliometric analysis and Systematic literature review of determinants and firm value implications (2015–2024) (原題)

Salma KAMEL, Imane RAHJ

Zenodoプレプリント2026-09-02#ESGOrigin: Global対象セクター: cross_sector
DOI: 10.5281/zenodo.22252984
原典: https://zenodo.org/records/22252984
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🤖 gxceed AI 要約

日本語

本論文は、ESGの運用化（オペレーショナリゼーション）と企業価値の関係を、2015〜2024年の文献を対象に計量書誌学分析と系統的レビューで解明した。168件の計量分析と40件の詳細レビューにより、ESG運用化が業務効率、リスク管理、イノベーション、ステークホルダー信頼、資金調達を通じて企業価値を創出することを示す。また、知識の4クラスターを特定し、統合フレームワークと6つの研究命題を提示する。

English

This paper conducts a bibliometric analysis and systematic literature review (2015-2024) on ESG operationalization and firm value. Analyzing 168 articles quantitatively and 40 in-depth, it finds that ESG operationalization creates firm value through operational efficiency, risk management, innovation, stakeholder trust, and access to finance. It identifies four knowledge clusters and proposes an integrated framework with six research propositions.

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開示が始まり、ESGを開示から実装へ移行する動きが重要。本レビューは、日本企業がESGを内部プロセスやサプライチェーンに組み込む際の理論的基盤と実践的示唆を提供し、開示対応を超えた価値創造の道筋を示す。

In the global GX context

Globally, with CSRD and ISSB frameworks pushing beyond disclosure, this review provides a synthesis of how ESG operationalization impacts firm value, offering a framework for companies and researchers to align internal processes with sustainability goals. It highlights the gap between long-term value creation and short-term reporting, relevant for standard-setters and practitioners.

👥 読者別の含意

🔬研究者:Provides a structured overview of ESG operationalization research, identifying clusters and research gaps for future studies.

🏢実務担当者:Offers insights into how ESG integration in processes can drive firm value, useful for corporate strategy and sustainability teams.

🏛政策担当者:Highlights the need for frameworks that support long-term ESG integration beyond disclosure, informing policy design.

📄 Abstract（原文）

Abstract Although increasing regulatory requirements and stakeholder activism around the globe, the operationalization process of firms with respect to their ESG criteria in internal processes, along with its effects on firm value remains theoretically underdeveloped and empirically scattered. This paper aims to fill this gap by conducting a bibliometric analysis and systematic literature review (SLR) of the interrelations among ESG, process, and firm value. Drawing on the Scopus Database, a dataset of 3,119 peer-reviewed journal articles published between 2015 and 2024 was compiled. After the screening process, 168 articles were selected for bibliometric analysis and 40 papers were reviewed in-depth (inter-rater agreement, Cohen's κ = 0.82). Bibliometric network visualization was accomplished using VOSviewer software. Four main contributions result from this analysis. First, the research output in the area has increased exponentially since 2018, accounting for 35.7% in 2024, reflecting the rise in ESG regulatory frameworks (e.g., CSRD, ISSB). Second, four clusters of knowledge are delineated: (1) transformation of internal processes and dynamic capabilities; (2) ESG integration in supply chain and value chain management; (3) ESG governance and reporting; and (4) ESG integration in SMEs and emerging economies. Third, the SLR proves that ESG operationalization indeed leads to the creation of firm value through operational efficiency, risk management, innovation benefits, stakeholder trust and better access to finance, although the significant gap between multi-year horizons and short-term reporting requirements continues. Fourth, an integrated framework of concepts based on stakeholder theory, Resource Based View, and dynamic capabilities is elaborated, along with six research propositions and research agenda. In doing so, this review makes progress on the state of art by focusing on operationalization rather than ESG disclosure. Keywords: ESG integration; ESG operationalization; bibliometric analysis; systematic literature review; firm value; value chain; dynamic capabilities; stakeholder theory

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