査読報告：デジタルイノベーションはいかに企業サステナビリティを促進するか？系統的文献レビュー［version 1；査読：1件承認、1件条件付き承認］
Peer Review Report For: How Does Digital Innovation Drive Corporate Sustainability? A Systematic Literature Review [version 1; peer review: 1 approved, 1 approved with reservations] (原題)
Joni Prasetiyanto, Mochammad Al Musadiеq, Muhammad Faisal Riza, Benny Hutahayan
🤖 gxceed AI 要約
日本語
本論文はデジタルイノベーションと企業サステナビリティの関係に関する実証研究を系統的にレビューした。Scopusから231件を抽出し、基準適用後49件を統合。デジタル化はESGパフォーマンスやサステナビリティ効率に概ね正の影響を与えるが、グリーンイノベーションや情報透明性等の媒介機構と、デジタル成熟度や制度的品質等の境界条件に依存することを示した。
English
This systematic review synthesizes 49 empirical studies (2023–2026) on how digital innovation affects corporate sustainability. It finds digital transformation, AI, digital finance, and supply-chain digitalization generally improve ESG and sustainability performance, but effects are mediated by green innovation, transparency, and financing access, and bounded by digital maturity, regulation, and institutional quality.
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
日本企業のDXとESG開示（SSBJ・統合報告書）の連動を考える上で、デジタル投資がESG評価や情報透明性を通じてサステナビリティ成果に結びつく経路を示す。特にデジタル会計やサプライチェーン可視化はScope3開示体制の構築に示唆を与える。
In the global GX context
Amid global disclosure regimes (ISSB, CSRD, SEC climate), this review maps how digital tools—AI, digital accounting, supply-chain digitalization—enable ESG performance and transparency. It offers a framework for linking digital transformation investments to credible sustainability reporting and governance.
👥 読者別の含意
🔬研究者:デジタル化とESGパフォーマンスを結ぶ媒介・調整要因の統合枠組みを提供し、今後の実証研究の設計に有用。
🏢実務担当者:DX投資がESG評価や開示透明性を通じて企業価値に寄与する経路を理解し、サステナビリティ戦略にデジタル会計・SC可視化を組み込む根拠となる。
🏛政策担当者:デジタルインフラや環境規制、制度的品質がデジタル化のサステナビリティ効果を左右する点は、政策設計における補完的施策の重要性を示す。
📄 Abstract（原文）
This study systematically reviews recent empirical evidence on the relationship between digital innovation and corporate sustainability. Using the Scopus database, the review identified 231 articles through the search string (“digital” OR “digital innovation” OR “digitalization”) AND “corporate sustainability”. After applying inclusion criteria covering publications from 2023 to 2026, English-language journal articles, open access availability, and quantitative empirical design, 49 articles were retained for synthesis. The findings show that digital innovation is conceptualized through multiple forms, including digital transformation, digital finance, artificial intelligence, digital accounting, supply chain digitalization, digital leadership, executives’ digital attention, and digital–green integration. Most studies indicate that digital innovation positively contributes to ESG performance, corporate sustainability performance, sustainable development performance, and sustainability efficiency. However, the relationship is not automatic or universally linear. Its effect depends on mediating mechanisms such as green innovation, operational efficiency, financing access, information transparency, supply chain coordination, resource orchestration, and governance improvement. The review also identifies important boundary conditions, including digital maturity, organizational capability, leadership support, digital infrastructure, environmental regulation, and institutional quality. This study contributes by organizing fragmented empirical evidence into an integrated thematic framework and highlighting future research directions for global scholars examining digital transformation, ESG practices, and sustainability-oriented corporate strategy worldwide.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.5256/f1000research.206951.r528443first seen 2026-10-16 05:08:08
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