Reconfiguring Environmental Performance Governance Beyond Disclosure: A Framework for Emerging Economies
開示を超えた環境パフォーマンス・ガバナンスの再構築：新興国向け枠組み (AI 翻訳)
Feni Fitriani Putri Rozi, Bagaskara Sagita Wijaya, Yulia Rimapradesi, Siti Aminah Caniago
🤖 gxceed AI 要約
日本語
本研究は、開示を環境パフォーマンスに結びつけるためのガバナンス枠組み（GRI-EPI）を提案する。インドネシアを事例に、グローバルな報告基準と国家規制・組織構造の相互作用を分析し、意思決定への統合条件を明示する。開示が形骸化せず、実際の業績向上につながるための7つのガバナンス経路を特定している。
English
This study proposes the GRI-EPI framework to explain how global reporting regimes interact with national regulatory and organizational governance to integrate environmental performance into decision-making. Using Indonesia as a case, it identifies key governance parameters and seven pathways that determine whether disclosure translates into performance improvements, addressing symbolic decoupling.
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
日本でもSSBJ基準導入により、開示の実効性が問われている。本枠組みは、日本の企業が開示を戦略的意思決定に活用するためのガバナンス設計のヒントを提供する。特に、取締役会の関与やインセンティブ設計は日本の有報・統合報告書にも応用可能。
In the global GX context
As ISSB and CSRD push for decision-useful disclosure globally, this framework offers a governance lens to move beyond compliance. It provides a structured way for companies and regulators in emerging economies (and beyond) to design disclosure mechanisms that actually drive environmental performance, addressing the common 'symbolic decoupling' problem.
👥 読者別の含意
🔬研究者:Provides a theoretical framework and governance pathways for studying disclosure effectiveness, useful for future empirical testing.
🏢実務担当者:Offers a checklist of governance parameters (e.g., decision-level entry points, accountability linkages) that can help sustainability teams design internal processes to make disclosure actionable.
🏛政策担当者:Suggests regulatory mechanisms beyond mandating reports, such as authority coupling and incentive linkages, to improve national environmental outcomes.
📄 Abstract（原文）
This study proposes the Global Reporting Initiative–Environmental Performance Integration (GRI–EPI) Framework as a gap from existing studies paying insufficient attention to the governance mechanisms through which disclosure. The Framework explains how global reporting regimes interact with national regulatory contexts and organizational governance structures to enable the integration of environmental performance into strategic and operational decision-making. This study synthesizes global sustainability reporting standards, governance and development literature, and national policy contexts, with Indonesia employed as an illustrative application of typical emerging-economy conditions. The framework explicitly specifies key governance parameters—including decision-level entry points, authority coupling, incentive and accountability linkages, and institutional mediation—that condition whether sustainability disclosure becomes decision-relevant or remains symbolically decoupled from performance. The framework identifies key governance pathways and baseline integration conditions necessary for translating disclosure into performance-oriented outcomes.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.15294/efficient.v9i2.41565first seen 2026-06-15 05:27:56
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