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Exploring and Examining an Investor-Oriented ESG Intelligence Transformation Model: Insights from Chinese Analyst Reports

投資家向けESG情報変革モデルの探求: 中国アナリストレポートからの洞察 (AI 翻訳)

Hua Guo, Jiayao Hong

Sustainability📚 査読済 / ジャーナル2026-03-20#開示インフラOrigin: CN
DOI: 10.3390/su18063076
原典: https://doi.org/10.3390/su18063076

🤖 gxceed AI 要約

日本語

本研究は、情報連鎖理論と知能変換理論に基づき、中国資本市場における投資家向けESG知能変革モデルを構築。中国証券会社のアナリストレポートを分析し、環境・ガバナンス情報の統合的考慮不足や投資判断への変換経路の不完全さなどの問題を特定。規制当局による開示基準強化、企業の環境・ガバナンス開示重視、格付け機関の評価技術向上、金融機関による情報チャネル最適化などのマルチステークホルダー最適化戦略を提案。

English

This study constructs an ESG intelligence transformation model for investor decision-making in China's capital market, based on information chain theory and intelligence transformation theory. Analyzing Chinese securities analyst reports, it identifies issues: overemphasis on social dimensions, inadequate conversion of environmental/governance data, and incomplete knowledge-to-intelligence pathways. It proposes multi-stakeholder optimization including enhanced disclosure standards, corporate focus on E&G, improved rating techniques, and optimized information channels.

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

中国の資本市場におけるESG情報の活用課題を明らかにし、日本企業や規制当局がESG開示の質向上や投資家向け情報提供の改善を検討する際の参考となる。特に、環境・ガバナンス情報の統合的考慮の欠如は日本の実務にも示唆を与える。

In the global GX context

This paper offers a structured model for ESG intelligence transformation, identifying gaps in current Chinese practice. Globally, it underscores the need for integrated E&G disclosure and efficient information pathways to support sustainable investment, relevant for markets adopting ISSB or similar frameworks.

👥 読者別の含意

🔬研究者:Examines ESG intelligence transformation model in Chinese context, providing theoretical grounding and empirical analysis.

🏢実務担当者:Offers optimization strategies for disclosure, rating agencies, and financial institutions to improve ESG information utility.

🏛政策担当者:Suggests enhanced disclosure standards and multi-stakeholder coordination to bridge ESG information gaps.

📄 Abstract(原文)

Environmental, social, and governance (ESG) information is increasingly vital in driving capital markets to promote sustainable development. However, significant barriers remain in effectively transforming ESG information into intelligence that supports investor decision-making. Drawing upon information chain theory and intelligence transformation theory, this study constructs an ESG intelligence transformation model tailored for investor decision-making, aiming to address relevant challenges within China’s unique capital market environment. Through a mixed deductive-inductive content analysis of analyst reports issued by Chinese securities firms, this study identifies underlying issues in current ESG information utilization: excessive focus on social dimensions at the expense of integrated consideration of environmental and governance issues; inadequate conversion of environmental and governance data into decision-relevant information; and incomplete pathways for transforming ESG knowledge into intelligence supporting investment decisions. These constraints significantly undermine the potential of ESG information to guide sustainable investment strategies and support green economic transformation. To bridge these gaps, this study proposes an integrated multi-stakeholder optimization strategy encompassing: enhanced disclosure standards by regulators; greater corporate emphasis on environmental and governance disclosures; more sophisticated assessment techniques by rating agencies; and optimized information channels between corporations and investors by financial institutions. This study provides a theoretical foundation and practical pathways for enhancing the quality and utility of ESG information, contributing to sustainable finance research.

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