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サウジアラビア上場企業におけるESG実践のレビュー：動向・課題・政策的含意

A REVIEW OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) PRACTICES AMONG SAUDI LISTED COMPANIES: TRENDS, CHALLENGES, AND POLICY IMPLICATIONS (原題)

Mohd Shukor Harun, Muhammad Ridhwan Ab. Aziz

iBAF e-Proceedings📚 査読済 / ジャーナル2026-10-29#ESG経営インパクト: 調達リスク対象セクター: cross_sector
DOI: 10.33102/b692ab98
原典: https://doi.org/10.33102/b692ab98

🤖 gxceed AI 要約

日本語

サウジ上場企業のESG実践を、2021〜2025年の実証研究レビューと5社の匿名パイロット内容分析で検討。開示品質はガバナンスが最も充実し、社会・環境が続く階層構造を確認した。データ品質のばらつきや環境報告の能力不足が課題で、デジタル報告タクソノミー、TCFD整合のリスク定量化、任意炭素市場との連携を改善策として提示。ISB基準への収斂とセクター別ガイダンス、保証制度を含む段階的政策ロードマップを提案する。

English

Reviews ESG adoption among Saudi listed firms via a 2021-2025 literature and policy review plus a pilot content analysis of five anonymized companies. Finds a clear hierarchy: governance disclosure strongest, followed by social and environmental. Highlights data-quality inconsistency and environmental reporting capacity gaps, and proposes digital taxonomies, TCFD-aligned risk quantification, carbon-market integration, ISSB convergence, sector guidance, and stronger assurance as a sequenced policy roadmap.

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基準の導入とISSB収斂を進める日本にとって、新興市場が開示インフラを段階的に整備する過程は参考になる。特にデータ品質・保証・セクター別ガイダンスの設計順序は、日本企業のScope3対応や有報開示の実務設計に示唆を与える。

In the global GX context

Illustrates how an emerging market builds disclosure infrastructure toward ISSB convergence, complementing TCFD/ISSB/CSRD debates that are dominated by EU and US perspectives. The sequenced roadmap—taxonomy, TCFD risk quantification, assurance—offers a transferable template for jurisdictions phasing in mandatory climate disclosure.

👥 読者別の含意

🔬研究者:新興市場におけるESG開示の階層性とデータエンジニアリング課題を実証的に捉える枠組みを提供する。

🏢実務担当者:開示品質の段階的向上とTCFD整合リスク定量化・デジタルタクソノミー導入の実務的順序を学べる。

🏛政策担当者:ISSB収斂・セクター別ガイダンス・保証制度を段階的に整備する政策設計の参考になる。

📄 Abstract（原文）

Environmental, Social, and Governance (ESG) practices are becoming integral to corporate strategy and market competitiveness globally. In Saudi Arabia, this transition is accelerated by strategic national visions, including Vision 2030 and the Saudi Green Initiative (SGI), alongside regulatory guidance from the Saudi Exchange (Tadawul). This paper examines the current state of ESG adoption among Saudi listed companies through a dual- method approach: a structured review of recent empirical studies and policy developments (2021-2025), and a pilot content analysis of five anonymized listed firms. Our analysis indicates a discernible hierarchy in disclosure quality, with governance practices being the most robust, followed by social and environmental disclosures. The findings underscore significant challenges, including inconsistent data quality and capacity gaps, particularly in environmental reporting. We synthesize key enablers for improvement, such as the adoption of digital reporting taxonomies, TCFD-aligned risk quantification, and integration with the nascent voluntary carbon market. The paper concludes by proposing a sequenced policy roadmap emphasizing convergence with International Sustainability Standards Board (ISSB) standards, the development of sector-specific guidance, and enhanced assurance mechanisms. This study contributes to the literature by framing ESG implementation as a systemic data engineering challenge and offering actionable technology and policy roadmaps for issuers and regulators in the Saudi market.

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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。