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Inclusive and Sustainable Local Development: A Systematic Review of Environmental Sustainability, Municipal Governance, and Stakeholder-Oriented Reporting

包摂的で持続可能な地域開発:環境持続可能性、自治体ガバナンス、ステークホルダー志向報告に関する系統的レビュー (AI 翻訳)

Konstantinos Georgantas, Michalis Skordoulis, Fotios Rizos, Christos-Theofrastos Fois, Anastasios Sepetis

Sustainability📚 査読済 / ジャーナル2026-08-03#ESGOrigin: Global
DOI: 10.3390/su18157855
原典: https://doi.org/10.3390/su18157855

🤖 gxceed AI 要約

日本語

本研究はPRISMA 2020に基づく系統的レビューで、自治体における包摂的で持続可能な地域開発の概念化と実践を3つの柱(概念的・理論的アプローチ、ガバナンスと政策枠組み、運営ツール・基準・指標・報告実践)で整理する。持続可能性報告やESG関連実践が説明責任とステークホルダー期待への対応に寄与する一方、意思決定への統合は不十分で、実装ギャップが存在することを示す。

English

This systematic review (PRISMA 2020) examines how inclusive and sustainable local development is conceptualized and operationalized in municipalities, organizing evidence into three pillars: conceptual/theoretical approaches, governance/policy frameworks, and operational tools/standards/indicators/reporting. It finds that sustainability reporting and ESG practices support accountability but remain unevenly institutionalized, highlighting an implementation gap between justice-oriented goals and measurable outcomes.

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、自治体の持続可能性報告はまだ発展途上であり、SSBJ開示や地域脱炭素政策との連動が課題。本レビューは、自治体がESG報告を導入する際の枠組みと課題を整理しており、今後の自治体開示制度設計や地域政策への示唆を提供する。

In the global GX context

Globally, this review contributes to the discourse on subnational sustainability reporting and ESG integration, relevant to ISSB/CSRD implementation at local government level. It provides a framework for understanding how municipalities can bridge normative inclusion goals with operational accountability, informing policy and standard-setting for local disclosure.

👥 読者別の含意

🔬研究者:Provides a structured framework (three pillars) for analyzing municipal sustainability reporting and governance, useful for further empirical research.

🏢実務担当者:Offers insights into how municipalities can adopt ESG reporting and indicators to meet stakeholder expectations and improve accountability.

🏛政策担当者:Highlights the implementation gap in local sustainability governance, suggesting the need for stronger institutionalization of reporting and indicators.

📄 Abstract(原文)

This study conducts a systematic literature review to examine how inclusive and sustainable local development is conceptualized and operationalized in relation to local governments and municipalities. Guided by PRISMA 2020, the review draws on academic, institutional, and standards-based sources retrieved from Scopus, Web of Science, Google Scholar, and selected official portals, and organizes the evidence through three analytical pillars: conceptual and theoretical approaches; governance and policy frameworks; and operational tools, standards, indicators, and reporting practices. The findings show that the literature provides strong justice- and inclusion-oriented conceptual foundations, while governance studies emphasize the importance of multilevel arrangements, institutional capacity, and policy translation at municipal level. The review also finds that sustainability reporting, ESG-related practices, and indicator frameworks offer operational tools through which municipalities respond to accountability and stakeholder expectations, although these remain unevenly institutionalized and only partly connected to decision-making. Overall, the review identifies a persistent implementation gap between justice-oriented development objectives, municipal governance arrangements, and operational accountability mechanisms. While municipalities increasingly adopt sustainability-oriented tools, reporting practices, and indicator frameworks, the integration of normative inclusion principles into governance structures and measurable outcomes remains uneven. The study contributes a three-pillar analytical framework that helps explain how conceptual, governance, and operational dimensions interact within municipal sustainability practice.

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