企業のCSRイニシアチブにおける透明性と説明責任確保に対する人工知能の役割
The Role of Artificial Intelligence in Ensuring Transparency and Accountability in Corporate Social Responsibility Initiatives (原題)
Nainesh Patel
🤖 gxceed AI 要約
日本語
CSR報告のグリーンウォッシュや指標の不整合、事後的で自己利益的な保証慣行を課題とし、AIが透明性・説明責任をどう強化できるかを検討する。2011〜2024年の文献・機関報告の構造的レビューに基づき、NLP・機械学習による異常検知・ブロックチェーン・対話型AIの4能力を、開示検証・リアルタイム監視・トレーサビリティ保証・参加型ステークホルダー対話の4メカニズムに対応づけた概念枠組みを提示する。情報非対称性の低減、ESG格付けの調和、EUのCSRDとAI法の運用化に寄与しうる一方、ブラックボックス説明責任のパラドックスやアルゴリズムバイアス、データ品質、大企業と中小企業のデジタル格差を限界として指摘する。AIは必要だが十分ではなく、データ標準・第三者モデル監査・規制サンドボックス・実質的なステークホルダー参加が不可欠と結論づける。
English
This paper examines how AI can strengthen transparency and accountability in CSR, addressing greenwashing, inconsistent metrics, and self-interested point-in-time assurance. Based on a structured review of 2011–2024 literature and institutional reports, it maps four AI capabilities—NLP, ML anomaly detection, blockchain ledgers, and conversational AI—to four CSR mechanisms: disclosure verification, real-time monitoring, traceability-based assurance, and participatory stakeholder engagement. It argues these reduce information asymmetry, harmonise ESG ratings, and operationalise the EU CSRD and AI Act, while flagging the black-box accountability paradox, algorithmic bias, data-quality limits, and the digital divide between MNEs and SMEs. AI is framed as necessary but insufficient without data standards, third-party model audits, regulatory sandboxes, and stakeholder participation.
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
SSBJ基準・有報でのサステナビリティ開示が進む日本では、AIによる開示検証やESG格付けの調和は統合報告書の信頼性向上や投資家対応に直結する。特に中小企業とのデジタル格差は、日本企業のサプライチェーン全体でのScope 3・CSR開示の実効性を考える上で示唆に富む。
In the global GX context
The paper directly engages the EU CSRD and AI Act, positioning AI as disclosure infrastructure for global sustainability reporting regimes. Its framework on disclosure verification and traceability-based assurance speaks to ISSB/TCFD assurance debates and the harmonisation of ESG ratings, while the black-box accountability paradox raises governance questions for regulators designing AI oversight of corporate reporting.
👥 読者別の含意
🔬研究者:AI×ESG開示の概念枠組みと4能力×4メカニズムの対応関係を、実証研究の出発点として活用できる。
🏢実務担当者:開示検証・リアルタイム監視・トレーサビリティ保証にAIをどう組み込むか、CSRD対応やESG格付け対応の設計に使える。
🏛政策担当者:AIによる開示監視の規制サンドボックスや第三者モデル監査、中小企業のデジタル格差対策を検討する際の論点を提供する。
📄 Abstract（原文）
Abstract Corporate Social Responsibility (CSR) has shifted from voluntary philanthropy to a core governance domain in which stakeholders demand verifiable evidence of social and environmental performance. Yet CSR reporting remains plagued by greenwashing, inconsistent metrics, and assurance practices that are largely point-in-time and self-interested. This paper examines how artificial intelligence (AI) can strengthen transparency and accountability in CSR initiatives. Drawing on a structured review of peer-reviewed literature and authoritative institutional reports published between 2011 and 2024, the paper develops a conceptual framework that maps four AI capabilities—natural language processing, machine-learning anomaly detection, blockchain-enabled distributed ledgers, and conversational AI—to four CSR mechanisms: dis-closure verification, real-time monitoring, traceability-based assurance, and participatory stake-holder engagement. The analysis argues that these mechanisms collectively reduce information asymmetry, harmonise divergent ESG ratings, and operationalise the EU Corporate Sustainability Reporting Directive (CSRD) and the Artificial Intelligence Act. The paper also identifies critical limitations, including the “black-box accountability paradox”, algorithmic bias, data-quality constraints, and a widening digital divide between multinational enterprises and small and medium-sized firms. It concludes that AI is a necessary but insufficient enabler: realising its transformative potential requires combined progress on data standards, third-party model audits, regulatory sandboxes, and meaningful stakeholder participation in AI governance. Keywords: corporate social responsibility; artificial intelligence; transparency; accountability; ESG; greenwashing; blockchain; corporate governance.
🔗 Provenance — このレコードを発見したソース
- Zenodo https://zenodo.org/records/23476711first seen 2026-10-20 04:11:52 · last seen 2026-11-02 04:12:43
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。