Study of Disclosure Practices of ESG Factors and Issues of Indian Manufacturing Industries in India
インド製造業におけるESG要素の開示慣行と課題の研究 (AI 翻訳)
Ram Niwas, Nihal Anwar Siddiqui, Prasenjit Mondal, Mahesh Kumar Tiwari
🤖 gxceed AI 要約
日本語
本研究はインド製造業企業のESG開示と財務業績の関連を分析。年次報告書とサステナビリティ報告書の内容分析を通じて、環境・社会・ガバナンス要素の開示状況を評価。インド企業のESG報告への関与度を明らかにし、政府のCSR報告政策立案に貢献する。
English
This study analyzes the link between ESG disclosure and financial performance of Indian manufacturing firms. Using content analysis of annual and sustainability reports, it assesses the extent of environmental, social, and governance reporting. Findings highlight Indian corporate engagement in ESG reporting and support government policy on CSR disclosure.
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
インド製造業のESG開示実態を把握する上で参考になるが、日本のSSBJや有報制度との直接的な接点は薄い。日本企業のインド進出時のベンチマークとして活用可能性がある。
In the global GX context
This paper provides insights into ESG disclosure practices in an emerging economy, India, which can serve as a comparison for global frameworks like ISSB. However, its focus on Indian manufacturing limits direct applicability to developed markets.
👥 読者別の含意
🔬研究者:Useful for comparative ESG disclosure studies between emerging and developed markets.
🏛政策担当者:Provides evidence on Indian ESG reporting levels, useful for shaping CSR and disclosure regulations.
📄 Abstract（原文）
The goal of this article is to analyze the connection between Indian firms' financial success and their level of ESG (environmental, social, and corporate governance) disclosure. Companies' annual and sustainability reports were analyzed using content analysis to determine how well they performed in terms of environmental, social, and governance (ESG) factors. This research will highlight the extent to which Indian corporations are engaged in ESG reporting and will aid the government in determining the extent to which Indian companies are engaged in ESG reporting through corporate social responsibility reporting. This research will highlight the extent to which Indian corporations are engaging in ESG reporting and will allow the government to better understand the extent to which Indian businesses are engaging in CSR reporting.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.5281/zenodo.18677052first seen 2026-05-14 22:02:47
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