Digital Transformation and Corporate Social Responsibility for Impact Measurement: A Literature Review
デジタルトランスフォーメーションとCSRインパクト測定の文献レビュー (AI 翻訳)
Edralene M. Toñacao, Anik Yuesti, J. Alve
🤖 gxceed AI 要約
日本語
本レビューは、デジタル技術（AI、ビッグデータ、IoT、ブロックチェーンなど）が企業の社会的・環境的インパクト測定に与える影響を体系的に整理。戦略的目的、データ基盤、分析手法、測定・報告設計、ガバナンスの5次元を特定し、理論的枠組みと成熟度モデルを提案。因果効果の確立やグリーンウォッシュ防止には技術だけでは不十分であり、成果指向指標、相互運用性、保証、責任あるAI、ステークホルダー参加の重要性を指摘。新興国・フィリピン等にも示唆を与える。
English
This integrative literature review examines how digital technologies (AI, big data, IoT, blockchain) influence CSR impact measurement, distinguishing it from sustainability disclosure and ESG ratings. Five interdependent dimensions are identified: strategic intent, data infrastructure, analytics, reporting design, and governance. A maturity model is proposed. The review finds that digitalization alone cannot establish causal impact or prevent greenwashing; effective measurement requires theories of change, outcome indicators, assurance, and stakeholder participation. Relevant to emerging economies like the Philippines.
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
日本ではSSBJ基準や有報でのサステナビリティ情報開示が進むが、インパクト測定（特にアウトカム評価）の実践は依然発展途上。本レビューは、デジタル技術を活用したCSRインパクト測定の枠組みを提供し、日本企業がESG開示を超えた実質的なインパクトマネジメントを構築する際の示唆となる。特に、データ基盤とガバナンスの重要性は、日本の統合報告書や投資家対応にも応用可能。
In the global GX context
While global disclosure frameworks (ISSB, CSRD) focus on financial materiality and risk, this review addresses the broader challenge of impact measurement—quantifying a firm's actual social and environmental outcomes. It highlights that digital technologies can enhance timeliness and granularity but cannot substitute for causal methods and stakeholder governance. This is particularly relevant for transition finance and impact investing, where outcome-based metrics are increasingly demanded.
👥 読者別の含意
🔬研究者:Provides a structured framework (5 dimensions, maturity model) for scholars studying digital measurement of CSR impact, with a clear distinction from disclosure/ratings.
🏢実務担当者:Offers guidance on selecting digital tools and designing impact measurement systems, while cautioning against over-reliance on technology alone.
🏛政策担当者:Suggests that regulators should encourage outcome-oriented metrics and assurance standards for impact reporting, especially in digitally developing contexts.
📄 Abstract（原文）
Digital transformation is reshaping how firms define, capture, verify, and communicate the social and environmental consequences of corporate activity. This integrative literature review examines how digital technologies influence corporate social responsibility impact measurement and distinguishes such measurement from sustainability disclosure and ESG ratings. The synthesis identifies five interdependent dimensions: strategic intent and materiality, digital data infrastructure, analytics and traceability, measurement and reporting design, and governance with stakeholder feedback. Artificial intelligence, big data analytics, Internet of Things sensors, blockchain, cloud platforms, and machine-readable taxonomies can improve timeliness, granularity, traceability, and comparability. However, digitalization alone cannot establish causal impact, ensure data quality, prevent greenwashing, or eliminate ESG rating divergence. Effective measurement requires theories of change, outcome-oriented indicators, interoperability, assurance, privacy protection, responsible artificial intelligence, and stakeholder participation. The review proposes an integrative framework and five-level maturity model, with particular relevance to emerging economies, the Philippines, and other digitally developing contexts worldwide.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://e-journal.unmas.ac.id/index.php/emas/article/download/14631/10600first seen 2026-07-28 05:38:39
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