Corporate ESG Myths, Challenges, and Reality Check for the Way Forward to Integrated Holistic Living: A Scoping Review and Conceptual Framework
企業ESGの神話、課題、そして統合的ホリスティックな生活への道のりの現実点検：スコーピングレビューと概念的枠組み (AI 翻訳)
Dr. Shankar Subramanian Iyer, Dr Brinitha Raji, Deepika Arora, Dr Raman Subramanian
🤖 gxceed AI 要約
日本語
本スコーピングレビューは、120の査読済み研究を合成し、ESGに関わる5つの神話（CSRとの混同、大企業限定、財務パフォーマンス保証、報告のみ、画一的なステークホルダー選好）を特定した。実施障壁は戦略的、組織的、制度的、技術的に分類され、グリーンウォッシュや開示と実績の乖離が指摘される。理論的基盤は豊富だが、実証結果は一貫性に欠け、特に規制の弱い文脈で問題が顕著である。
English
This scoping review synthesizes 120 peer-reviewed studies to identify five ESG myths (confusion with CSR, large-firm-only relevance, guaranteed outperformance, mere reporting, uniform stakeholder preferences). Implementation barriers span strategic, organizational, institutional, and technical dimensions, highlighting greenwashing and decoupling between disclosure and performance, especially in weak regulatory contexts.
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
日本ではSSBJ基準や有報でのESG開示が進む中、本論文はESG実践に潜む神話と障壁を体系的に整理しており、企業の誤った理解やグリーンウォッシュリスクを回避するための参考になる。
In the global GX context
As global disclosure frameworks like ISSB, CSRD, and SEC climate rules evolve, this review provides a timely synthesis of persistent ESG myths and implementation barriers, offering a reality check for standard-setters and firms navigating the gap between reporting and actual performance.
👥 読者別の含意
🔬研究者:Provides a structured mapping of ESG myths and barriers, useful for framing future research on greenwashing and disclosure-performance decoupling.
🏢実務担当者:Helps corporate sustainability teams identify common pitfalls and understand that ESG is not just reporting but requires strategic integration.
🏛政策担当者:Highlights institutional weaknesses and the need for stronger enforcement and standardized frameworks to reduce greenwashing.
📄 Abstract（原文）
Environmental, Social, and Governance (ESG) frameworks have emerged as dominant paradigms for corporate sustainability, yet their implementation reveals persistent gaps between rhetoric and reality. This scoping review synthesizes evidence from 120 peer-reviewed studies published between 2011 and 2026 to systematically map ESG myths, implementation barriers, theoretical foundations, and empirical outcomes. Five pervasive myths are identified: ESG as synonymous with Corporate Social Responsibility (CSR), ESG relevance limited to large firms, guaranteed financial outperformance, ESG as mere reporting, and uniform stakeholder preferences. Implementation barriers span strategic (resource constraints, unclear stakeholder demand), organizational (governance resistance, capability gaps), institutional (fragmented standards, weak enforcement), and technical (data verification, rating inconsistencies) dimensions. Despite theoretical richness grounded in stakeholder, institutional, legitimacy, and resource-based theories, empirical evidence reveals heterogeneous financial outcomes, widespread greenwashing, and decoupling between disclosure and performance, particularly in weak regulatory contexts.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.51505/ijebmr.2026.10519first seen 2026-06-06 05:15:11
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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。