Symbolic compliance in the EU ESG disclosure regulation
EUのESG開示規制における象徴的コンプライアンス (AI 翻訳)
Xing Li
🤖 gxceed AI 要約
日本語
本稿はEUのESG開示規制の進化を概観し、企業が実質的なサステナビリティ変革ではなく形式的なコンプライアンスに陥る傾向を指摘する。メタ規制と自主報告に依存する現行制度が規制の曖昧さを生み、企業の表面的な報告を促進している。実証研究はESGコミットメントと実際のパフォーマンスの乖離を示しており、規制自体が象徴的行動を助長するメカニズムを解明する。より明確な基準と強制力のあるルールの必要性を強調する。
English
This review examines the evolution of EU ESG disclosure regulations, highlighting firms' tendency toward formal compliance over substantive sustainability transformation. It argues that meta-regulation and reliance on voluntary reporting create regulatory ambiguity, fostering superficial disclosure. Empirical evidence shows gaps between ESG commitments and actual performance, and the study reveals how regulation itself may inadvertently encourage symbolic actions. It calls for clearer benchmarks, stronger oversight, and enforceable rules to translate transparency into real outcomes.
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
日本でもSSBJや有報におけるESG開示が拡大する中、この論文は形式的コンプライアンスのリスクを警告する。実質的なサステナビリティ変革を促す規制設計の重要性を示唆し、日本の規制当局や企業にとって示唆に富む。
In the global GX context
As global disclosure frameworks (ISSB, CSRD, SEC) expand, this paper provides a critical lens on how regulatory design can inadvertently promote symbolic compliance. It is essential reading for policymakers and standard-setters aiming to ensure that disclosure mandates drive genuine corporate change rather than box-ticking.
👥 読者別の含意
🔬研究者:Highlights the understudied mechanism of regulatory design fostering symbolic compliance, offering a theoretical lens (meta-regulation and symbolic compliance) to study ESG disclosure effectiveness.
🏢実務担当者:Warns corporate sustainability teams that current EU regulations may allow superficial reporting; encourages proactive adoption of substantive sustainability practices beyond mere compliance.
🏛政策担当者:Urges regulators to design clearer benchmarks, enhance oversight, and enforce rules to prevent symbolic compliance, ensuring disclosure translates into real environmental and social outcomes.
📄 Abstract（原文）
This review traces the evolution of ESG disclosure regimes and highlights the current tendency for firms to engage in formal compliance rather than substantive adherence to ESG frameworks. Despite the EUs establishment of an advanced ESG regulatory architecture, these regulations remain centred on meta-regulation and heavily reliant on voluntary corporate reporting. This flexibility fosters regulatory ambiguity, enabling firms to satisfy disclosure requirements in form while circumventing substantive sustainability transformations. Through meta-regulation and symbolic compliance theories, this study reveals how ESG regulatory discourse and institutional design shape corporate behaviour, potentially inadvertently fostering superficial reporting. Empirical research increasingly demonstrates significant gaps between ESG commitments of corporates and their actual environmental and social performance. The study notes that current research rarely examines how regulation itself fosters symbolic actions. Consequently, this research emphasises that ESG regulation must establish clearer benchmarks, strengthen oversight mechanisms, and develop more enforceable rules to translate transparency into substantive sustainability outcomes.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.54254/2977-5701/2025.30267first seen 2026-05-14 22:02:37
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