Beyond compliance: embedding ESG on organisational culture-a Kenyan perspective
コンプライアンスを超えて：ESGを組織文化に組み込む—ケニアの視点 (AI 翻訳)
Ruth Jeptepkeny Ngetich
🤖 gxceed AI 要約
日本語
ケニア電力会社ケニアパワーのケーススタディを通じて、ESG原則がコンプライアンスから組織文化への移行の度合いを評価。年次ESG開示と統合報告書（2020-2024）を分析し、環境配慮、社会的包摂、倫理的ガバナンスの3領域での文化的同化を検証。結果、同社はESGを制度的に制度化しているが、組織文化への埋め込みは不十分で、コンプライアンス段階にとどまっていると結論付けた。また、規制当局にESG原則の開示を超えた文化統合情報の要求を提言。
English
This study evaluates the degree of cultural assimilation of ESG principles in Kenya Power, a major electricity corporation in Kenya. Analyzing annual ESG disclosures and integrated reports (2020-2024) across environmental mindfulness, social inclusivity, and ethical governance, it finds strong compliance but weak embedding in organizational culture. The study recommends regulatory bodies mandate disclosure of ESG integration beyond reporting.
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
本論文はケニア企業を対象としているが、日本の企業がSSBJや有報でのESG開示を求められる中、開示の「文化への浸透」という観点は示唆に富む。特に、ガバナンス改革や統合報告の実効性を高めるために、単なる遵守から組織文化への統合へと進むべきという点は日本企業にも当てはまる。
In the global GX context
This paper contributes to the global discourse on ESG by moving beyond compliance to cultural integration. It provides a case study from an emerging economy (Kenya) and highlights the gap between reporting and genuine embedding, which is relevant for the ongoing debate on ESG effectiveness and greenwashing.
👥 読者別の含意
🔬研究者:Offers a framework for assessing ESG cultural assimilation in organizations, applicable to similar studies in other contexts.
🏢実務担当者:Provides insights on moving from ESG compliance to embedding principles in organizational culture, useful for sustainability teams.
🏛政策担当者:Suggests regulatory requirements for disclosing ESG integration depth beyond mere reporting, relevant for policy design.
📄 Abstract（原文）
Environmental, Social and Governance (ESG) principles have evolved from a mere regulatory compliance framework and checklist into a powerful catalyst for business sustainability and long-term success. However, many Kenyan firms remain at the compliance stage, approaching ESG principles as a checklist for reporting rather than a strategic imperative. This study used Kenya Power, a major electricity corporation in Kenya, as a case study. Through analysis of its annual ESG disclosures and integrated financial reports (2020–2024), the study evaluated the degree of cultural assimilation across three ESG principles domains: environmental mindfulness, social inclusivity and ethical governance. The study found that Kenya Power has strongly institutionalised ESG principles with clear mandates, but certain aspects still require further development. Also, Kenya Power’s ESG practices are strong on compliance but weak on embedding organisational culture. However, the company is slowly but steadily transitioning from ESG principles compliance and reporting to embedding them in its organisational culture. This study recommends that regulatory bodies and governments should mandate ESG principles disclosure beyond reporting and require information on the level of Environmental, Social and Governance principles integration in organisational culture.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.29180/978-615-6886-27-9_11first seen 2026-05-14 22:13:28
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