How Companies Communicate Social Responsibility, Impact, and Purpose: Evidence from Top S&P 500 Companies' Communications
企業は社会的責任、インパクト、パーパスをいかに伝えるか：S&P 500上位企業のコミュニケーションからのエビデンス (AI 翻訳)
Sifan Xu, Katie Haejung Kim, Bugil Chang
🤖 gxceed AI 要約
日本語
本稿はS&P 500上位企業の非財務報告書における「責任」「インパクト」「パーパス」のフレーミングの差異と統合を意味ネットワーク分析で解明。パーパスは価値観と動機、インパクトは成果、責任は実施を強調しつつ、環境持続可能性など共通テーマも特定。統合理論を提案し、実務への示唆を与える。
English
This study examines how top S&P 500 companies frame social responsibility, impact, and purpose in non-financial reports using semantic network analysis of 122 reports. It finds that purpose anchors values, impact emphasizes outcomes, and responsibility highlights implementation, with common themes like environmental sustainability. It proposes an integration theory and offers practical insights for ESG reporting.
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
米国企業の開示実態を分析した研究だが、日本のSSBJや統合報告書に取り組む企業にとって、非財務情報のフレーミング方法や用語の整理は参考になる。特に「パーパス」「インパクト」「責任」の使い分けは、日本語での開示にも示唆を与える。
In the global GX context
This paper provides a novel semantic analysis of how large US companies distinguish and integrate 'purpose,' 'impact,' and 'responsibility' in their non-financial disclosures. For global ESG standard-setters and practitioners, it offers empirical evidence on framing strategies and supports the ongoing convergence of reporting frameworks like ISSB and GRI.
👥 読者別の含意
🔬研究者:Provides a method (semantic network analysis) to compare non-financial disclosure framings, and proposes an integration theory testable in other contexts.
🏢実務担当者:Offers guidance on how to structure sustainability communications by clearly differentiating purpose, impact, and responsibility while ensuring coherence.
🏛政策担当者:Empty
📄 Abstract（原文）
This study examines how top S&P 500 companies communicate their non-financial contributions by uncovering distinctions and overlaps in framings of social responsibility, impact, and purpose in their non-financial disclosures. Semantic network analysis was applied to 122 non-financial reports in 2024 from the top 100 S&P 500 companies. Ego networks centered on "responsibility," "impact," and "purpose" were analyzed to identify thematic clusters and comparison cluster analysis developed to examine overlaps and distinctions among these semantic clusters. Results of the study indicate an integrated approach to companies' responsibility, impact, and purpose framings, where purpose anchors a company's motivations to its values, ethical core, and broader goals, impact emphasizes tangible outcomes and economicsocial synchronization, and responsibility highlights programmatic implementation and execution. The study also discovers universal themes such as environmental sustainability and internal governance across all framings. Companies' non-financial disclosure also emphasizes metrics, indicators, and existing frameworks such as SDG, GRI, and ESG. The study proposes an integration theory of non-financial disclosure, positing that companies distinguish yet integrate these framings to discuss their non-financial contributions through synthesizing purpose (why), impact (what), and responsibility (how) to build legitimacy. The study also offers conceptual clarity on these popular terms and theoretical and practical insights on companies' non-financial reporting and disclosure.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.2139/ssrn.6264918first seen 2026-05-14 22:35:47
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