Environmental Responsibility as a Core Dimension of Corporate Social Responsibility: A Conceptual Framework
環境責任を企業の社会的責任の中核的側面として捉える：概念的フレームワーク (AI 翻訳)
Sejal Jaiswal, Sheetal Singh Kharwar
🤖 gxceed AI 要約
日本語
本論文は、環境責任がCSRの中核的要素であることを、ステークホルダー理論や制度理論を用いて概念的に論じる。ESG報告やサステナブルファイナンスとの関連性を示し、環境責任が企業のリスク管理と正当性の決定要因となる枠組みを提案する。グローバルな金融ガバナンスにおける環境責任の役割も強調している。
English
This conceptual paper argues that environmental responsibility is a core dimension of corporate social responsibility, using stakeholder, legitimacy, institutional, and sustainable finance theories. It proposes a framework linking environmental responsibility to ESG reporting and sustainable finance instruments, such as green bonds, as governance tools and rewards. The paper contextualizes environmental responsibility within global financial governance, highlighting its normative and strategic role.
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ESG報告やサステナブルファイナンスへの関心が高まっている。本論文は環境責任をCSRの中核と位置づけ、SSBJ基準や統合報告書作成に示唆を与える。日本企業の開示実務において、環境責任を財務報告と結びつける理論的根拠を提供する。
In the global GX context
The paper builds a theoretical bridge between environmental responsibility and contemporary ESG/sustainable finance practices, relevant to ISSB, CSRD, and global disclosure frameworks. It reinforces that environmental responsibility is a strategic governance issue, not merely voluntary CSR.
👥 読者別の含意
🔬研究者:Provides an integrated theoretical framework for further empirical studies on the link between environmental responsibility, ESG reporting, and sustainable finance.
🏢実務担当者:Offers a conceptual basis for integrating environmental responsibility into corporate governance and reporting, useful for sustainability teams and ESG officers.
🏛政策担当者:Highlights how environmental responsibility can be formalized in financial governance, informing regulatory approaches to sustainable finance mandates.
📄 Abstract（原文）
Global business organizations face increasing pressures to address sustainability challenges related to climate change, environmental degradation, and depletion of resources. Corporate Social Responsibility (CSR) has evolved from a voluntary/philanthropic practice to a governance-based practice that is integral to business decisions and financial reporting. During this journey, environmental responsibility has become an integral and financially material aspect of corporate social responsibility. This paper proposes a conceptual framework on how environmental responsibility becomes an integral part of corporate social responsibility and is related to ESG reporting, sustainable finance, and global financial governance. Using stakeholder theory, legitimacy theory, institutional theory, and sustainable finance theories, this paper proposes a conceptual framework on how environmental responsibility is not only an ethical requirement but also a risk management tool for business organizations and a determinant of corporate legitimacy. ESG reporting is conceptualized as a corporate governance tool for implementing environmental responsibility, while sustainable finance instruments such as green bonds and ESG-based lending rates become financial rewards for business organizations practicing environmental responsibility. Situating environmental responsibility in global financial governance is also an important aspect of this study, which seeks to highlight the normative and strategic role of environmental responsibility in sustainable business practices. This paper contributes to the literature on corporate social responsibility and sustainability by developing an integrated theoretical framework on how environmental responsibility is related to corporate financial and ethical responsibilities and how it becomes an integral part of corporate governance and global financial governance.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.3126/jem.v5i2.92704first seen 2026-05-15 21:00:11
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