THE ROLE OF CULTURAL FACTORS IN ESG REPORTING.
ESG報告における文化的要因の役割 (AI 翻訳)
Zdenka Konecni, Jan Budak
🤖 gxceed AI 要約
日本語
本論文は、ESG報告における文化的要因の影響を分析する。ホフステッドの文化的次元を用いて、企業の透明性と持続可能性の実践が国ごとに異なることを示す。国際的な規制環境下でのグリーンウォッシング防止や効果的なコミュニケーションへ示唆を与える。
English
This paper examines how cultural factors, using Hofstede's dimensions, influence ESG reporting practices across countries. It highlights that national values shape corporate transparency and sustainability behavior, affecting how firms comply with regulations and communicate with stakeholders. The study offers recommendations to avoid greenwashing and improve cross-cultural ESG communication.
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
日本企業はSSBJ基準など国内ESG開示の調和を進める中、海外子会社や国際投資家とのギャップを埋める上で、文化的要因の理解が重要となる。本論文は日本企業のグローバルESG戦略立案に示唆を与える。
In the global GX context
As ESG reporting frameworks like ISSB and CSRD converge globally, understanding cultural differences in disclosure practice is critical for multinational firms and standard-setters. This paper provides a cross-cultural lens to complement technical alignment efforts.
👥 読者別の含意
🔬研究者:Provides a cross-cultural theoretical framework for ESG disclosure studies.
🏢実務担当者:Helps multinational companies tailor ESG communications to local cultural contexts and avoid greenwashing.
🏛政策担当者:Highlights that cultural norms may affect compliance with international ESG standards, informing regulatory design.
📄 Abstract（原文）
Environmental, social, and governance (ESG) reporting has evolved from a niche practice to a mainstream business priority across the globe. As companies integrate ESG considerations into corporate strategy and disclosure, cultural factors play a significant role in shaping how sustainability commitments are perceived and implemented. National values, norms, and management practices influence corporate sustainability behavior for example, whether firms view ESG initiatives as ethical imperatives, compliance exercises, or strategic opportunities. This research examines the intersection of ESG reporting and cultural dimensions, focusing on how Hofstede s cultural dimensions (e.g. power distance, individualism vs. collectivism, uncertainty avoidance, etc.) impacts corporate transparency and sustainability practices. In an increasingly regulated ESG landscape, understanding cross-cultural differences is essential for enterprises operating in international environment to meet stakeholder demands and avoid greenwashing or miscommunication. The paper is devoted to the key ESG frameworks and regulations, identifies current sustainability reporting trends, and analyze how cultural dimensions influence ESG disclosure, culminating in conclusions and practical recommendations for organizations and policymakers.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.35603/sws.iscss.2025/s02.32first seen 2026-05-14 22:01:25
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