From Transparency to Transformation: A Critical Systematic Review of the ESG Disclosure‐Green Innovation Nexus
透明性から変革へ:ESG開示とグリーンイノベーションの連関に関する批判的系統的レビュー (AI 翻訳)
Lhassan Essajide, Slimane Ed-dafali, Hicham Sbai, Khaled Hussainey
🤖 gxceed AI 要約
日本語
本系統的レビューは、ESG開示とグリーンイノベーションの相互作用を77本の査読付き研究から分析。透明性と革新が相互強化する均衡は、政策主導の制度的環境に強く依存することを発見。さらに、開示量と特許数が実質的な環境成果を捉えていない可能性を指摘し、「報告と特許の儀式」に陥るグリーンウォッシングの危険性を警告。制度的コンテクストをメタモデレーターとする統合的フレームワークを提案。
English
This systematic review of 77 peer-reviewed studies examines the interplay between ESG disclosure and green innovation. It finds that a virtuous equilibrium between transparency and innovation is heavily contingent on a state-led, policy-intensive institutional environment. The review warns that observed relationships may conflate genuine transformation with a systemic 'report and patent' ritual, potentially masking greenwashing. An integrative framework is proposed where institutional context acts as a meta-moderator determining whether substantive or superficial outcomes prevail.
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によるサステナビリティ開示基準の策定が進み、企業のESG開示とイノベーションの連関が注目される。本レビューは、開示が実質的な環境改善に結びつくための制度的条件を提示し、日本企業が開示の質を高める上で重要な示唆を与える。
In the global GX context
Global frameworks like TCFD, ISSB, and CSRD are pushing for enhanced ESG disclosure. This review critically examines whether such transparency genuinely drives green innovation or merely creates a greenwashing trap, offering policymakers and managers insights on the institutional conditions necessary for a substantive transformation.
👥 読者別の含意
🔬研究者:Identifies research gaps: need for studies on real environmental outcomes and comparative institutional analysis.
🏢実務担当者:Cautions that increased ESG disclosure and patenting may not reflect genuine green innovation; firms should focus on material environmental performance.
🏛政策担当者:Highlights the role of policy in shaping an institutional environment that prevents greenwashing and fosters substantive innovation.
📄 Abstract(原文)
This systematic review examines how ESG disclosure and green innovation jointly shape sustainable business strategy. Applying a PRISMA‐guided approach to 77 peer‐reviewed studies, we find a virtuous but deeply contingent equilibrium in which transparency and innovation reinforce each other. However, our synthesis reveals that this documented cycle is heavily conditioned by a state‐led, policy‐intensive institutional environment and by proxies that tend to capture disclosure quantity and patent counts rather than material environmental outcomes. We identify the key mechanisms linking transparency and innovation, but argue that the observed relationship may conflate genuine transformation with a systemic “report and patent” ritual. We propose an integrative framework in which the institutional context acts as a meta‐moderator, determining whether a substantive virtuous equilibrium or a self‐perpetuating greenwashing trap prevails. The review offers actionable insights for managers and policymakers and outlines a dual‐axis research agenda that prioritizes real environmental performance, innovation quality, and comparative institutional analysis.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1002/bse.71122first seen 2026-06-17 05:15:22
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