← 論文一覧に戻る

新興国企業におけるESG開示実務：ウズベキスタンのケーススタディ

ESG DISCLOSURE PRACTICES AMONG EMERGING MARKET FIRMS: A CASE STUDY OF UZBEKISTAN (原題)

Asrayev Shavkat Baxtiyor o'g'li

Zenodoプレプリント2026-10-31#開示インフラ経営インパクト: 調達リスク対象セクター: cross_sector
DOI: 10.5281/zenodo.23840714
原典: https://zenodo.org/records/23840714
📄 PDF

🤖 gxceed AI 要約

日本語

ウズベキスタン企業のESG開示実務を、持続可能性報告の発展、規制枠組み、企業透明性、課題の観点から分析。GRIやISSBなど国際基準が開示の質と比較可能性向上に果たす役割を検討する。ESG意識は高まっているものの、データ収集、報告の一貫性、第三者検証、ステークホルダー関与に大幅な改善が必要と結論づける。

English

Examines ESG disclosure practices among Uzbek firms, covering sustainability reporting development, regulatory frameworks, transparency, and challenges. It assesses how international standards like GRI and ISSB improve disclosure quality and comparability. Findings show rising ESG awareness but persistent gaps in data collection, reporting consistency, independent verification, and stakeholder engagement.

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

日本企業にとって直接の規制影響はないが、SSBJ・有報開示が新興国サプライヤーや進出先子会社の開示能力に依存する点で、サプライチェーン開示の底上げを考える材料になる。

In the global GX context

Adds emerging-market evidence to the global disclosure-infrastructure literature, showing how GRI/ISSB adoption unfolds where regulatory capacity and verification markets are thin—relevant to ISSB jurisdictional adoption debates and CSRD supply-chain data expectations.

👥 読者別の含意

🔬研究者:Provides a qualitative case baseline on ESG disclosure adoption in a Central Asian emerging market, useful for comparative disclosure-infrastructure research.

🏢実務担当者:Signals the disclosure-capability gaps to expect when sourcing from or operating in Uzbekistan, informing supplier engagement and Scope 3 data collection.

🏛政策担当者:Illustrates the capacity-building and verification-infrastructure needs that accompany ISSB-aligned adoption in emerging economies.

📄 Abstract（原文）

Environmental, Social, and Governance (ESG) disclosure has become an important element of corporate transparency, sustainable development, and responsible business management. In emerging markets, ESG reporting plays a particularly significant role in attracting foreign investment, strengthening corporate governance, and improving companies’ competitiveness in international markets. This article examines ESG disclosure practices among firms operating in Uzbekistan, focusing on the development of sustainability reporting, regulatory frameworks, corporate transparency, and the challenges faced by local enterprises. The study highlights the growing importance of environmental responsibility, social accountability, and effective governance in Uzbekistan’s transition towards a sustainable market economy. It also explores the role of international ESG standards, including the Global Reporting Initiative (GRI) and International Sustainability Standards Board (ISSB), in improving the quality and comparability of corporate disclosures. The findings suggest that although ESG awareness is increasing among Uzbek companies, significant improvements are still needed in data collection, reporting consistency, independent verification, and stakeholder engagement.

🔗 Provenance — このレコードを発見したソース

🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。

gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。