ESG情報開示のデジタル化における技術とガバナンスの調整メカニズム：Microsoft、Siemens、Teslaの複数ケース比較研究
Technology-Governance Coordination Mechanisms in the Digitalization of ESG Information Disclosure: A Multi-case Comparative Study of Microsoft, Siemens, and Tesla (原題)
Wunhui Huang
🤖 gxceed AI 要約
日本語
本論文は、ESG開示の質に対するデジタル技術と企業ガバナンスの相互作用を、Microsoft、Siemens、Teslaの3社比較で分析する。技術活用はデータ管理・組織メカニズム・外部監督と統合されることで開示の透明性と検証可能性を高めるが、ガバナンスが不十分だと技術の貢献は制限されることを示す。情報非対称性理論・シグナリング理論・エージェンシー理論を基盤とする。
English
This paper examines how digital technology applications and governance mechanisms jointly shape ESG disclosure quality through a comparative case study of Microsoft, Siemens, and Tesla. It finds that technology improves disclosure transparency and verifiability only when integrated with data management, organizational mechanisms, and external oversight; weak governance limits technology's contribution. Grounded in information asymmetry, signaling, and agency theories.
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基準の導入や有価証券報告書でのESG開示が進む日本企業にとって、デジタル技術導入とガバナンス体制の整合が開示品質を左右するという示唆は、統合報告書の信頼性向上や投資家対応の実務に直結する。
In the global GX context
As global disclosure frameworks (ISSB, CSRD, SEC climate) demand more structured and verifiable ESG data, this study highlights that digitalization alone is insufficient without governance alignment—a key insight for disclosure infrastructure design and assurance readiness.
👥 読者別の含意
🔬研究者:Provides a theoretical framework integrating technology application and governance mechanisms for analyzing ESG disclosure quality, with empirical case evidence.
🏢実務担当者:Suggests that ESG digitalization initiatives must be paired with robust data governance and organizational oversight to enhance disclosure credibility.
🏛政策担当者:Indicates that regulatory efforts should consider both technological adoption and governance standards to improve ESG information quality.
📄 Abstract（原文）
Under the background of an persistently increasing ESG regulatory requirements, the enterprise ESG still faces problems of information disclosure such as data fragmentation, standard adaptation challenges, and information credibility deficits. However, the extent to which digital technology improves ESG disclosure quality is determined by technological application capabilities and enterprise governance effectiveness. To explore how technical capabilities and governance conditions interact to shape ESG information disclosure, this paper conducts a multi-case comparative analysis of three multinational firms, including Microsoft, Siemens, and Tesla, based on information asymmetry theory, signaling theory, and agency theory, to examine the effects of digital technology applications and governance mechanisms on ESG disclosure quality. The study shows that digital technology improves ESG disclosure quality via the support of effective governance conditions. The integration of technology application with data management, organizational mechanisms, and external supervision boosts the transparency and verifiability of ESG information, while inadequate governance mechanisms limit the contribution of technological applications to disclosure quality improvement.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.54254/2754-1169/2026.bh37730first seen 2026-10-22 04:57:59 · last seen 2026-11-06 05:01:09
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