From Disclosure to Accountability: Integration Mechanisms in ESG Reporting and Implications for Malaysia's Transition to Mandatory Sustainability Disclosure
開示から説明責任へ：ESG報告における統合メカニズムとマレーシアの強制サステナビリティ開示への示唆 (AI 翻訳)
Z. Sanusi, Nur Aima Shafie, A. Ghazali, M.S.M. Rafie, Saiful Bakhri
🤖 gxceed AI 要約
日本語
本概念論文は、ESG報告が形式的なものに留まる「象徴的報告」の問題を指摘し、報告を経営に統合する5つのメカニズム（取締役会のオーナーシップ、マテリアリティ規律、目標アーキテクチャ、内部経済的連携、検証）を提案する。Ørsted、Microsoft、Unilever、SD Guthrieの比較分析から、開示が実質的な説明責任をもたらす条件を明らかにし、マレーシアの強制開示制度への示唆を提供する。
English
This conceptual paper addresses symbolic ESG reporting and proposes five integration mechanisms (board ownership, materiality discipline, target architecture, internal economic linkage, verification) that determine whether disclosure becomes consequential. Through comparative analysis of Ørsted, Microsoft, Unilever, and SD Guthrie, it offers guidance for firms and regulators transitioning to mandatory ISSB-aligned reporting, with insights from Malaysia's unique enforcement context.
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開示が始まり、形式的な報告に留まるリスクが指摘される中、本論文の統合メカニズムは日本の企業や規制当局にとって実践的な枠組みを提供する。特に、取締役会の関与や内部経済的連携は、日本の統合報告書や有報での開示品質向上に示唆を与える。
In the global GX context
As global jurisdictions move toward mandatory ISSB-aligned reporting, this paper provides a mechanism-level framework for ensuring disclosure leads to accountability. The Malaysian case, with foreign enforcement adjudication, offers a distinctive example for global regulators and firms on the role of external verification in voluntary settings.
👥 読者別の含意
🔬研究者:Provides a testable framework of integration mechanisms linking ESG disclosure to corporate accountability.
🏢実務担当者:Offers practical guidance on how to couple reporting with strategy and governance to avoid symbolic disclosure.
🏛政策担当者:Highlights the importance of enforcement and verification mechanisms in mandatory disclosure regimes.
📄 Abstract（原文）
Environmental, social and governance (ESG) reporting has moved from voluntary communication to regulated corporate accountability, yet the quality of adoption varies sharply. Many organisations, particularly in emerging economies, produce disclosures that satisfy formal requirements without altering strategy, governance or resource allocation, a pattern described as symbolic reporting. This concept paper asks how organisations with mature ESG practice couple reporting to management, and what that implies for firms entering mandatory regimes such as Malaysia's National Sustainability Reporting Framework. Guided by stakeholder, legitimacy and institutional theory, the study adopts a qualitative multiple-case design based on documentary analysis of Ørsted (Denmark), Microsoft (United States), Unilever (United Kingdom) and SD Guthrie, formerly Sime Darby Plantation (Malaysia), compared across seven dimensions spanning strategy, reporting design, environmental and social practice, governance, challenges and impact. The comparison yields a framework in which five integration mechanisms, namely board ownership, materiality discipline, target architecture, internal economic linkage and verification, determine whether disclosure becomes consequential or remains ceremonial. The Malaysian case is analytically distinctive because a foreign enforcement agency adjudicated both the initial failure and its remediation, supplying external verification that voluntary disclosure settings rarely provide. The paper contributes a mechanism-level account of when ESG reporting produces accountability, with guidance for boards, preparers and regulators moving to ISSB-aligned reporting.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://rsisinternational.org/journals/ijriss/uploads/vol10-iss7-pg7220-7234-202608_pdf.pdffirst seen 2026-08-11 04:58:59 · last seen 2026-08-13 05:26:10
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