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世界における義務的ESG開示の効果

The Effects of Mandatory ESG Disclosure Around the World (原題)

Philipp Krueger, Zacharias Sautner, Dragon Yongjun Tang, Rui Zhong

Harvard Dataverseデータセット2026-08-13#開示インフラOrigin: Global経営インパクト: 調達リスク対象セクター: cross_sector
DOI: 10.7910/dvn/tkark0
原典: https://doi.org/10.7910/dvn/tkark0

🤖 gxceed AI 要約

日本語

世界各国の義務的ESG開示規制をまとめたデータセットを構築し、その効果を分析した研究。C&Sプロジェクト、SSE、GRIなどの情報を統合し、国レベルの規制を体系的に整理。2021年版から更新され、ISOコードで他データと結合可能。Journal of Accounting Researchに掲載。

English

This paper constructs a comprehensive dataset of mandatory ESG disclosure regulations across countries, integrating sources like C&S, SSE, and GRI. It provides a systematic overview of country-level policies, updated from the 2021 version, and enables cross-dataset merging via ISO codes. Published in the Journal of Accounting Research.

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開示基準の適用が進む中、国際的な義務的開示の動向を把握する上で有用。日本の開示制度の位置づけを国際比較で確認でき、今後の制度設計や企業対応に示唆を与える。

In the global GX context

As mandatory ESG disclosure expands globally (e.g., CSRD, SEC rules), this dataset offers a comprehensive reference for understanding regulatory trends. It supports cross-country research on the effects of disclosure mandates, informing policy evaluation and corporate strategy.

👥 読者別の含意

🔬研究者:Provides a harmonized dataset for studying the real effects of ESG disclosure mandates across countries.

🏢実務担当者:Helps multinational firms benchmark regulatory requirements and anticipate compliance burdens in different jurisdictions.

🏛政策担当者:Offers evidence on the landscape of mandatory ESG disclosure, useful for designing or refining national regulations.

📄 Abstract（原文）

This file contains a set of mandatory ESG disclosure policies around the world.<br><br> We build the dataset by collecting information on countries’ ESG regulations. Our primary source, the C&S project, collects data on countries’ policies relating to the voluntary or mandatory reporting of ESG-related information. We complement these data with information from the SSE initiative and the GRI. Additionally, we use information from governments, stock exchanges, and the media to cross-check the accuracy of the information. Based on these sources, we compile a dataset of country-level regulations related to mandatory ESG reporting. The paper provides details on the variables reported on OSF. <br><br> The data are updated relative to the first version uploaded in 2021, in terms of updating the sample and some of the prior coding.<br><br> Users can use ISO 3-digit country code to match our data against other datasets. <br><br> Please cite the following study when using this mandatory ESG disclosure policies data:<br><br> Krueger, P., Z. Sautner, D. Tang, and R. Zhong, 2024, The Effects of Mandatory ESG Disclosure around the World. Journal of Accounting Research 62(5), 1795-1847. Available at: https://doi.org/10.1111/1475-679X.12548

🔗 Provenance — このレコードを発見したソース

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