農業化学産業向けESG開示品質フレームワークの開発：GRIに基づくアプローチ

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides a replicable methodology for sector-specific ESG disclosure quality assessment using GRI and AHP.

🏢実務担当者:Offers a practical tool for agricultural chemical companies to benchmark and improve their ESG disclosures.

🏛政策担当者:Highlights the need for industry-specific disclosure standards and offers a framework that could inform regulatory guidelines.

Environmental, Social, and Governance (ESG) disclosure plays an increasingly important role in evaluating corporate sustainability performance. However, the agricultural chemicals industry faces unique environmental and social challenges, while existing ESG assessment frameworks remain largely generic and fail to capture industry-specific disclosure requirements. To address this gap, this study develops a multi-level ESG disclosure quality evaluation framework for the agricultural chemicals industry based on the GRI 2021 Standards, China’s regulatory requirements, and sector-specific production characteristics. The framework was developed through targeted qualitative content analysis and text coding of ESG disclosures from ten listed agricultural chemical companies selected from the complete eligible population of 17 Chinese A-share agricultural chemicals enterprises that met the study’s predefined inclusion criteria and had Huazheng ESG ratings. This process resulted in a hierarchical structure comprising three dimensions, 14 first-level indicators, 61 second-level indicators, and 350 third-level observation indicators, with particular emphasis on biodiversity conservation, farmer support, and corporate governance. The Analytic Hierarchy Process (AHP) was then applied to determine the weights of the first-level and second-level indicators through expert evaluation, while a three-point scoring system (0–2) was established for the third-level indicators to construct the industry-specific ESG disclosure quality evaluation model. The framework was subsequently evaluated using an independent sample of the remaining seven listed agricultural chemical companies. A benchmarking comparison with Huazheng ESG ratings showed broad alignment in overall patterns while also revealing important company-level differences and disclosure-quality gaps not readily captured by the general ESG ratings. Furthermore, multi-level ±20% weight perturbation analyses demonstrated the framework’s stability, discriminative ability, industry suitability, and computational robustness. The proposed framework provides a practical and transparent tool for assessing ESG disclosure quality in the agricultural chemicals industry and offers a methodological foundation for developing sector-specific ESG disclosure evaluation frameworks in other high-impact industries.

• openalex https://doi.org/10.3390/admsci16080402first seen 2026-08-22 05:05:58
• semanticscholar https://doi.org/10.3390/admsci16080402first seen 2026-08-23 05:14:40 · last seen 2026-09-21 05:01:52