The Role of Strategic Communication in Enhancing Directors' Accountability
取締役の説明責任強化における戦略的コミュニケーションの役割 (AI 翻訳)
Archan Mitra, Ruma Roy
🤖 gxceed AI 要約
日本語
EUのグリーンディールやCSRD/ESRSに基づく持続可能性報告において、取締役の戦略的コミュニケーションが説明責任と信頼構築に不可欠であることを論じる。ケーススタディを通じて、グリーンウォッシュ防止や透明性向上の枠組みを提案する。
English
This paper examines how strategic communication by directors enhances ESG accountability under EU regulations like CSRD and ESRS. It analyzes case studies of EU firms to propose frameworks for avoiding greenwashing and aligning messaging with stakeholder expectations, positioning communication as central to sustainable governance.
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
EUのCSRD/ESRSを背景とした内容だが、日本のSSBJや有報での非財務情報開示の高度化にも示唆を与える。取締役のコミュニケーション戦略は、日本企業の統合報告書や投資家対応にも応用可能。
In the global GX context
This paper is directly relevant to the global GX context as it addresses the EU's CSRD/ESRS mandates, which are influential for global disclosure standards. It offers frameworks that can be adapted for TCFD/ISSB adopters and emphasizes the critical role of directors in preventing greenwashing.
👥 読者別の含意
🔬研究者:Provides a conceptual framework linking strategic communication to ESG accountability, useful for empirical studies on board communication effectiveness.
🏢実務担当者:Actionable recommendations for aligning sustainability messaging with CSRD/ESRS requirements and managing reputational risk.
🏛政策担当者:Highlights how regulatory mandates can shape director communication and the need for clear anti-greenwashing guidelines.
📄 Abstract（原文）
In the EU's evolving sustainability landscape—driven by the Green Deal, CSRD, and ESRS—strategic communication has become essential for directors to ensure ESG accountability. Beyond mere disclosure, communication strategies shape stakeholder perceptions, reinforce transparency, and signal regulatory compliance. As non-financial reporting on climate, human rights, and sustainability becomes mandatory, directors' leadership in sustainability reports, stakeholder dialogues, digital channels, and crisis communications is critical for managing reputational risk and building trust. This chapter examines case studies of EU firms in green and digital transition, analyzes how communication ethics and legal mandates demand clarity and consistency, and addresses greenwashing and selective transparency. It proposes strategic frameworks and practical recommendations to help directors align messaging with CSRD/ESRS requirements and stakeholder expectations, positioning communication at the heart of sustainable corporate governance.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.4018/979-8-3373-3695-4.ch010first seen 2026-05-14 22:32:02
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
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。