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Corporate <scp>ESG</scp> Integration: A Qualitative Analysis of Managerial Perceptions and Industry Variations Among Emerging Economy Firms

企業のESG統合：新興国企業における経営者の認識と業種間差異の質的分析 (AI 翻訳)

Ambili Jayachandran, Ajithakumari Vijayappan Nair Biju, Aghila Sasidharan

Corporate Social Responsibility and Environmental Managementプレプリント2025-12-04#ESGOrigin: Global対象セクター: cross_sector
DOI: 10.1002/csr.70324
原典: https://doi.org/10.1002/csr.70324

🤖 gxceed AI 要約

日本語

インドのBRSR義務化を背景に、新興国企業のESG統合における経営者の認識と業種間差異を質的に分析。銀行・金融企業は製造業より規制遵守と報告品質で先行し、製造業は環境指標を優先するが進展は遅い。ESG実施への経営者の態度は概ね肯定的だが、業種別の開示規制の精緻化と費用便益の不確実性が課題。新興国向けESG実施フレームワークを初提示。

English

This qualitative study examines managerial perceptions and industry variations in ESG integration among Indian firms under the new BRSR mandate. Banking and financial firms outperform manufacturing in regulatory compliance and reporting quality, while manufacturing prioritizes environmental indicators but progresses slower. Overall sentiment is positive, yet concerns remain about industry-specific disclosure refinements and cost-benefit uncertainties. The paper introduces an Emerging Economy ESG Implementation Framework.

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開示が始まる中、新興国の開示義務化の実態と課題は示唆に富む。特に業種別の開示対応の差異や経営者の認識は、日本の企業実務にも参考になる。

In the global GX context

This paper contributes to global disclosure scholarship by providing qualitative evidence from an emerging economy (India) on ESG implementation under a mandatory reporting regime (BRSR). It highlights industry variations and managerial perceptions, offering insights for policymakers and practitioners in other jurisdictions adopting similar mandates.

👥 読者別の含意

🔬研究者:Provides a framework for understanding ESG integration challenges in emerging economies, complementing quantitative studies.

🏢実務担当者:Offers insights into industry-specific ESG implementation gaps and managerial attitudes, useful for benchmarking.

🏛政策担当者:Highlights the need for industry-specific refinements in disclosure regulations and cost-benefit considerations.

📄 Abstract（原文）

ABSTRACT The proliferation of mandatory sustainability disclosure regulations across emerging economies has catalyzed corporate adoption of environmental, social, and governance (ESG) frameworks. The current ESG literature presents conflicting empirical findings, with studies demonstrating both positive and negative effects of ESG implementation. The contradictory results stem from variations in ESG methodology, measurement approaches, and contextual factors across studies. However, in qualitative research, a significant gap in examining the contextual nuances and managerial perspectives on ESG implementation prevails. This paper decodes emerging‐economy‐firm perspectives through managers' perceptions, experiences, and insights on ESG practices of Indian firms in the context of the new BRSR (Business Responsibility and Sustainability Reporting) mandate. Our research provides a deep understanding of the “why” and “how” behind managerial viewpoints, industry‐specific differences and the inherent tension between shareholder and stakeholder priorities. Additionally, for the first time in ESG research, we present an Emerging Economy‐ ESG Implementation Framework, which looks at the implementation challenges that collectively shape ESG integration processes in emerging economies. In‐depth interviews with managerial executives reveal that banking and financial corporations outpace manufacturing firms in regulatory compliance and reporting quality. While manufacturing sector organizations prioritize environmental indicators and initiatives, they progress more slowly than their banking and financial counterparts. The overall managerial sentiment toward ESG implementation is positive; however, concerns persist regarding the need for industry‐specific refinements in disclosure regulations and unresolved cost–benefit uncertainties.

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