緊張の舵取り：世界の石油・ガス大手はいかにESG開示で経済的利益と正当性の要請を両立させるか
Navigating the Tension: How Global Oil/Gas Giants Use ESG Disclosure to Reconcile Economic Benefits and Legitimacy Imperatives (原題)
Qian Sun, Jinxiao Wang, Xinrong Li, Xixi ZHANG, Yixin DA
🤖 gxceed AI 要約
日本語
本論文は、石油・ガス企業が経済的利益と事業正当性の緊張をESG開示でどう調整するかを理論と事例で分析する。高品質な開示は「情報伝達—信頼構築—価値転換」の循環で両者を動的に両立させ得る。国際大手は「戦略的リーダーシップ」型、中国企業は「コンプライアンス主導」型の開示特性を示し、中国企業には開示志向の高度化・定量化・ガバナンス組込みが求められると論じる。
English
This paper examines how oil/gas firms use ESG disclosure to reconcile economic benefits with legitimacy, combining theory and case studies. High-quality disclosure can dynamically align both via an 'information transmission–trust building–value transformation' loop. International majors show 'strategic leadership' disclosure while Chinese firms are 'compliance-driven,' suggesting Chinese energy firms should upgrade disclosure orientation, quantification, and governance embedding.
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
SSBJ基準や有報でのサステナビリティ開示が進む日本企業にとって、エネルギー大手の開示戦略と正当性確保の枠組みは、統合報告・投資家対応の設計に直接示唆を与える。特に「コンプライアンス型」から「価値共創型」への移行論は、日本企業の開示高度化の議論と親和的である。
In the global GX context
Amid ISSB/CSRD and SEC climate disclosure momentum, this paper offers a comparative framework on how fossil-fuel majors reconcile transition strategy with legitimacy through disclosure. It adds a China-vs-international comparison to global disclosure scholarship, useful for understanding how disclosure orientation shapes transition credibility.
👥 読者別の含意
🔬研究者:ESG開示が正当性と経済性を両立する理論的メカニズムと、国際比較の事例枠組みを提供する。
🏢実務担当者:開示を「コンプライアンス」から「価値共創」へ移行させる際の定量化・ガバナンス組込みの実務指針として活用できる。
🏛政策担当者:開示規制の設計において、企業の自主性と深度を促すインセンティブ設計の参考になる。
📄 Abstract（原文）
Against the background of global energy transformation and strict regulation, oil/gas enterprises are facing an inherent tension between economic benefits and business legitimacy, and ESG disclosure has become a key mechanism to reconcile such tension. Based on the said core contradiction, in this Paper, we first sorted out the core logic for ESG disclosure to balance efficiency and legitimacy from a theoretical perspective. Research shows that, high-quality ESG disclosure can achieve dynamic adaptation and collaborative value addition for benefits and legitimacy through a closed-loop path of "information transmission - trust construction - value transformation". Subsequently, we selected international energy giants such as Shell, Total Energy, and ExxonMobil, as well as local leading enterprises in China such as CNPC, Sinopec, and CNOOC, as cases to systematically analyze the practical paths whereby domestic and foreign oil giants use ESG disclosure to balance benefits and legitimacy. Research reveals that, international oil companies exhibit a "strategic leadership" disclosure characteristic, actively balancing the tension by focusing on transformation paths and value creation logic; while Chinese enterprises are mainly "driven by compliance", with a focus on presenting the results that meet standards in their disclosure, and their initiative and depth in reconciling the tension need to be improved. Based on this, we proposed that, Chinese energy enterprises need to optimize their system from three aspects: upgrading the disclosure orientation, refining the quantitative disclosure, and strengthening the embedding of governance mechanism, so as to promote the transformation of ESG disclosure from "compliance" to "value co-creation", more efficiently balance the tension between efficiency and legitimacy, and empower high-quality sustainable development.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1016/j.engfor.2026.09.005first seen 2026-09-18 04:47:41
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