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Empirical assessment of the relationship between corporate responsibility and business sustainability in Russian companies

ロシア企業における企業責任と事業の持続可能性の関係に関する実証的評価 (AI 翻訳)

P. S. Kalachev, О.N. Tarasova

Buhuchet v zdravoohranenii (Accounting in Healthcare)📚 査読済 / ジャーナル2026-04-06#ESG
DOI: 10.33920/med-17-2604-05
原典: https://doi.org/10.33920/med-17-2604-05

🤖 gxceed AI 要約

日本語

本論文は、ロシアのヘルスケア・製薬企業を対象に、ESG開示の強化の中で企業責任と事業の持続可能性の関係を実証分析。企業責任は戦略的持続可能性の決定要因であり、ビジネスモデルや財務状況に影響されることを示唆。非財務情報開示の拡大を背景に、企業責任が企業統治の重要な要素となりつつあると主張している。

English

This paper empirically examines the relationship between corporate responsibility and business sustainability in Russian healthcare and pharmaceutical firms amidst strengthening ESG and non-financial disclosure. It finds that corporate responsibility primarily determines strategic sustainability, conditioned by business model and financial profile. The study contributes to understanding ESG practices in the Russian sectoral environment.

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

本論文はロシア企業を対象としているが、ESG非財務情報開示の実証研究として、日本企業の開示実務にも示唆を与える可能性がある。ただし、ロシア特有の制度的環境に依存しており、直接的な日本応用には注意が必要。

In the global GX context

This study provides empirical evidence on the interplay between corporate responsibility and sustainability in an emerging market context, contributing to the global ESG disclosure literature. While Russia-specific, the methodology and findings on the conditioning role of business models and financing are relevant for comparative ESG studies.

👥 読者別の含意

🔬研究者:Offers empirical methodology for comparing corporate responsibility and sustainability indicators, useful for ESG researchers studying emerging markets.

🏛政策担当者:Highlights the role of non-financial disclosure in corporate governance, relevant for regulators considering ESG disclosure mandates.

📄 Abstract（原文）

The article offers an empirical assessment of the interplay between corporate responsibility and business sustainability in Russian healthcare and pharmaceutical companies in the context of a strengthening ESG agenda and the broader adoption of non-financial disclosure practices. The authors argue that, within the contemporary institutional landscape, corporate responsibility can no longer be reduced to a reputational instrument; rather, it is increasingly consolidating its position as a material component of corporate governance, shaping financial architecture, operational performance, and the firm’s ability to respond to external constraints. The study develops a methodology for the quantitative comparison of corporate responsibility and business sustainability indicators based on official corporate reporting. The findings suggest that, in the sector under review, corporate responsibility operates primarily as a determinant of strategic sustainability, while its effect is conditioned by the business model, financing profile, debt burden, and stage of organizational development. The results deepen the understanding of how ESG practices are associated with business sustainability in the Russian sectoral environment and underscore the need for further inquiry based on a broader empirical base.

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