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ESGへのビジネスプロセス管理の視点：開示・ガバナンス・報告の統合による企業競争力の向上

A Business Process Management Perspective on ESG : Integrating Disclosure, Governance, and Reporting to Enhance Company Competitiveness (原題)

Nha Minh Nguyen, Malik Abu Afifa, Hien Vo Van, Dao Truc Thi Vo, Duong Van Bui

Business Strategy & Development📚 査読済 / ジャーナル2026-09-01#ESGOrigin: Global経営インパクト: 資金調達対象セクター: cross_sector
DOI: 10.1002/bsd2.70417
原典: https://doi.org/10.1002/bsd2.70417

🤖 gxceed AI 要約

日本語

ASEAN6カ国・314社のパネルデータ（LSEG）を用い、ESG開示が企業競争力（収益性・国内市場シェア）を高めることを実証。ただし統合報告の高品質化、CEO報酬構造、ステークホルダー影響が強いと効果が減衰する。ESG開示を静的な報告活動ではなく動的な組織プロセスとして再概念化し、報告・報酬制度との整合の重要性を示す。

English

Using LSEG panel data from 314 listed firms across six ASEAN countries, this study finds ESG disclosure improves competitiveness via profitability and domestic market share, but the effect weakens when interacting with high-quality integrated reporting, CEO compensation structures, and strong stakeholder influence. It reframes ESG disclosure as a dynamic organizational process rather than static 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

日本企業がASEANで事業展開する際のESG開示・統合報告の設計に示唆を与える。SSBJ基準や有報でのサステナビリティ開示を進める日本企業にとって、開示と報酬・報告制度の整合が競争力に直結する点は実務的示唆が大きい。

In the global GX context

Adds ASEAN empirical evidence to the global disclosure literature (ISSB/CSRD), showing that integrated reporting quality and governance mechanisms can offset—not simply amplify—the competitiveness gains from ESG disclosure. Relevant to debates on disclosure overload and the interaction of reporting frameworks with compensation and stakeholder pressure.

👥 読者別の含意

🔬研究者:ESG開示と競争力の関係をプロセス論で捉え、統合報告・CEO報酬・ステークホルダー影響の調整効果を検証した実証枠組みを提供する。

🏢実務担当者:ESG開示を競争力に結びつけるには、統合報告や報酬制度との整合を意識した設計が必要だと示唆する。

🏛政策担当者:多様な経済圏でESG報告を促進する規制環境の整備が企業競争力を支える根拠を提供する。

📄 Abstract（原文）

ABSTRACT This study examines environmental, social, and governance (ESG) disclosure as a core organizational process that enhances company competitiveness, a central objective of effective business process management, and investigates how this relationship is moderated by integrated reporting quality, chief executive officer (CEO) compensation, and stakeholder influence. Using panel data from 1570 company‐year observations of 314 publicly listed companies across six ASEAN countries—Indonesia, Malaysia, the Philippines, Singapore, Thailand, and Vietnam—sourced from the LSEG database, the study finds that well‐developed ESG disclosure significantly improves competitiveness through higher profitability and increased domestic market share. However, these positive effects are weakened when ESG disclosure interacts with high‐quality integrated reporting, specific CEO compensation structures, and strong stakeholder influence. Notably, stakeholder influence plays a dual role by partially offsetting the negative moderating effects of other organizational mechanisms, highlighting the importance of nuanced change management in ESG process implementation. The findings provide practical insights for managers to integrate transparent ESG disclosure into performance‐oriented business processes while ensuring alignment with reporting and compensation systems to preserve strategic value. For policymakers, the results underscore the need to promote regulatory environments that support effective ESG reporting across diverse economic contexts. By re‐conceptualizing ESG disclosure as a dynamic organizational process rather than a static reporting activity, this study contributes a multi‐dimensional, process‐oriented framework that advances understanding of how ESG practices generate sustainable company competitiveness within the ASEAN context.

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