Public Funding, ESG Strategies, and the Risk of Greenwashing: Evidence from Greek Financial and Public Institutions
公的資金、ESG戦略、そしてグリーンウォッシングのリスク：ギリシャの金融・公的機関からの証拠 (AI 翻訳)
Kyriaki Efthalitsidou, Vasileios Kanavas, Paschalis Kagias, Nikolaos Sariannidis
🤖 gxceed AI 要約
日本語
本研究は、ギリシャの公的機関におけるESG資金と開示の質、組織効率の関係を分析。象徴的なコンプライアンスが実質的な成果から切り離されていることを発見し、報告の明確さと検証可能な指標が効率性に重要であることを示した。
English
This study analyzes the relationship between public ESG funding, disclosure quality, and organizational efficiency in Greek financial and public institutions. It finds that symbolic compliance is prevalent, and that technical efficiency is strongly associated with reporting clarity and verifiable metrics rather than funding volume.
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、公的資金によるESG活動におけるグリーンウォッシングのリスクを実証しており、日本のESG投資や公的セクターの開示品質向上にも示唆を与える。
In the global GX context
This paper provides empirical evidence on greenwashing risks in publicly funded ESG activities, contributing to the global discussion on disclosure quality and symbolic compliance. It highlights the need for verifiable metrics and governance integration.
👥 読者別の含意
🔬研究者:This study offers a mixed-methods approach (DEA, content analysis, bibliometrics) to assess greenwashing and efficiency in public sector ESG, adding to the literature on ESG accountability and symbolic compliance.
🏢実務担当者:Corporate sustainability teams can learn about the risks of symbolic compliance and the importance of reporting clarity and verifiable metrics, especially when receiving public funding.
🏛政策担当者:Policymakers overseeing public ESG funding should take note of the prevalence of greenwashing and the need for rigorous disclosure standards and efficiency monitoring.
📄 Abstract（原文）
The increasing pressure for environmental, social, and governance (ESG) accountability in publicly funded institutions has raised concerns about the authenticity and efficiency of ESG implementation. This study investigates the relationship between public ESG funding, disclosure quality, and organizational efficiency across Greek public and financial entities. Using a mixed-methods approach—data envelopment analysis (DEA), qualitative ESG content scoring, and bibliometric mapping—we reveal that symbolic compliance remains prevalent, often decoupled from actual sustainability outcomes. Our DEA findings show that technical efficiency is strongly associated with reporting clarity, the use of verifiable metrics, and governance integration, rather than the mere volume of funding. The qualitative analysis further confirms that many disclosures reflect reputational signaling rather than impact-oriented transparency. Bibliometric results highlight a systemic underrepresentation of the public sector in ESG scholarship, particularly in Southern Europe, underscoring the need for regionally grounded empirical studies. This study provides practical implications for improving ESG accountability in publicly funded institutions and contributes a novel approach that integrates efficiency, content, and bibliometric analysis in the ESG context.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.3390/risks13080143first seen 2026-05-05 19:08:35
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。