Voluntary Sustainability Reporting and LLM-Based ESG Disclosure Quality: Evidence from Korea
自主的なサステナビリティ報告とLLMベースのESG開示品質：韓国からのエビデンス (AI 翻訳)
Je Hyun BAE, JaeHo Lee, Eun-Chong Kim, Jaehee Jang
🤖 gxceed AI 要約
日本語
本研究は、韓国企業の自主的なサステナビリティ報告書を対象に、Gemini 3 Flashを用いて開示品質を測定。自主報告企業は非報告企業よりESG評価が高く、テキスト品質や報告継続性が外部評価と関連することを実証。LLMが非英語環境でのESG情報評価に有効であることを示す。
English
This study uses Gemini 3 Flash to measure disclosure quality in Korean voluntary sustainability reports. It finds that voluntary reporters have higher ESG ratings, and textual quality and reporting continuity are associated with subsequent external assessments. Evidence suggests LLM-based measures capture ESG information quality in a non-English reporting context.
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基準に対応した任意開示の質が問われる中、LLMを活用した開示品質評価手法は、日本語報告書への応用可能性を示唆する。韓国事例は日本の任意開示の実務にも示唆を与える。
In the global GX context
As Japan adopts SSBJ standards, this study demonstrates how LLMs can quantify voluntary disclosure quality in a non-English setting, offering a replicable methodology for evaluating ESG reports in global markets like Japan.
👥 読者別の含意
🔬研究者:LLM-based ESG disclosure quality measurement methodology applicable to non-English contexts.
🏢実務担当者:Guidance on how LLMs can assess the quality of voluntary sustainability reports to improve ESG ratings.
🏛政策担当者:Evidence that voluntary reporting quality correlates with ESG outcomes, supporting mandatory disclosure frameworks.
📄 Abstract（原文）
This study examines the role of voluntary sustainability reporting in firms’ ESG information environments during prolonged transition toward mandatory ESG disclosure. Using Korean-language sustainability reports and conventional ESG ratings, we construct report-level measures of disclosure quality with Gemini 3 Flash. We find that voluntary reporters have higher conventional ESG ratings than non-reporters, and that among reporting firms, textual quality, clarity, and reporting continuity are associated with subsequent external ESG assessments. Furthermore, voluntary sustainability reporting is positively associated with subsequent conventional ESG ratings. The evidence suggests that voluntary sustainability reports convey ESG-relevant information before mandatory reporting requirements. LLM-based measures help capture the quality of this information channel in a non-English reporting environment.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.2139/ssrn.6854625first seen 2026-07-09 04:42:21
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