ESG報告における権力格差、倫理的リーダーシップ、組織的公正：ASEAN金融機関のSDG整合実務に関する定性的レビュー
Power distance, ethical leadership and organisational justice in ESG reporting: A qualitative review of SDG-aligned practices in ASEAN financial firms (原題)
Syafirah Mohd Shahar, Muhammad Shoaib Saleem, Muhammad Imran, Fouzia Mueen
🤖 gxceed AI 要約
日本語
本レビューは、ASEAN金融機関におけるESG開示の質のばらつきを、権力格差・倫理的リーダーシップ・組織的公正の相互作用から検討する。正当性理論やホフステード文化次元等を理論的枠組みとし、2020〜2025年の文献・ESG指数・規制枠組みを統合。倫理的リーダーシップと組織的公正が、階層文化がESG開示の完全性に与える制約を緩和する統治メカニズムとして機能することを示す。
English
This qualitative review examines how power distance, ethical leadership, and organisational justice interact to shape ESG disclosure quality in ASEAN financial institutions. Synthesising 2020–2025 scholarship, ESG indices, and regulatory frameworks through legitimacy, Hofstede, stakeholder, and organisational justice theories, it finds that ethical leadership and organisational justice attenuate the constraining effects of hierarchical cultures on disclosure integrity, offering a culturally contingent governance model.
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
日本企業のESG開示においても、組織文化や内部ガバナンスが開示品質を左右する点は示唆的。SSBJ基準や有報でのサステナビリティ開示高度化を進める上で、文化的要因を考慮した内部統制・リーダーシップ育成の重要性を再認識させる。
In the global GX context
While focused on ASEAN, the paper speaks to global disclosure scholarship by highlighting cultural and governance determinants of ESG transparency that formal frameworks like ISSB and CSRD often overlook. It suggests that disclosure quality depends not only on standards but on organisational culture and leadership, relevant for multinational implementation and capacity-building.
👥 読者別の含意
🔬研究者:ESG開示の決定要因に文化・組織公正の視点を加える理論的枠組みを提供する。
🏢実務担当者:高権力格差の組織文化下でESG開示の信頼性を高めるには、倫理的リーダーシップと組織的公正の仕組みづくりが有効だと示唆。
🏛政策担当者:規制枠組みだけでなく、企業文化やガバナンス改革を促す政策的インセンティブの重要性を示す。
📄 Abstract（原文）
Environmental, Social, and Governance (ESG) disclosure quality among ASEAN financial institutions is structurally uneven, undermining regulatory credibility and weakening stakeholder confidence in sustainability reporting. In this region, cultural determinants, specifically high-power distance, intensify disclosure risks by potentially obscuring governance gaps. Although prior research acknowledges the roles of ethical leadership and organisational justice, their interaction with hierarchical cultural structures remains theoretically underdeveloped, particularly in high-power distance financial environments. This qualitative review synthesises contemporary evidence from ASEAN financial institutions to examine how power distance, ethical leadership, and organisational justice interact to influence ESG transparency. Furthermore, it evaluates how these dynamics align with SDG 9 (Industry, Innovation, and Infrastructure) and SDG 12 (Responsible Consumption and Production). This study adopts a structured qualitative synthesis of peer-reviewed scholarship, ESG indices, and regulatory frameworks published between 2020 and 2025. The synthesis is theoretically anchored in legitimacy theory, Hofstede’s cultural dimensions, stakeholder theory, and organisational justice theory. The findings demonstrate that ethical leadership and organisational justice operate as governance mechanisms that structurally attenuate the constraining effects of hierarchical cultures on ESG disclosure integrity. The review concludes that culturally informed governance reforms and robust leadership development are essential for enhancing reporting reliability. The study provides a culturally contingent governance model for strengthening ESG transparency in high-power distance financial systems.
🔗 Provenance — このレコードを発見したソース
- openalex https://malque.pub/ojs/index.php/mr/article/view/16937first seen 2026-10-06 05:01:33
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