What Firms Disclose Versus What Employees Perceive: ESG–SDG Alignment in Kazakhstan
企業が開示するものと従業員が認識するもの：カザフスタンにおけるESGとSDGsの整合性 (AI 翻訳)
J. Neafie, Amina Sagymbayeva, Kanat Kenzhetayev, Brendan Duprey, Yerlik Karazhan, Emil Bayramov
🤖 gxceed AI 要約
日本語
カザフスタンの新興市場において、企業のESG開示スコアと従業員の内部認識の乖離を調査。開示ベースの評価は、ガバナンスやSDGs関連の実践を過小評価する傾向があり、グリーンウォッシュだけでは説明できないことを示した。
English
This study examines the gap between externally disclosed ESG-SDG performance and internal employee perceptions in Kazakhstan, an emerging market. Using matched survey and disclosure data, it finds that internal perceptions exceed disclosure-based scores in governance and SDG dimensions, suggesting that disclosure-based evaluations may under-represent embedded practices, not just greenwashing.
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開示が進むが、開示と実態の乖離は投資家対応の課題。本研究成果は、開示制度の限界を補完する内部情報の重要性を示唆し、日本企業の統合報告書や有報記載の質向上に示唆を与える。
In the global GX context
Globally, as ISSB and CSRD standards mature, this paper highlights the risk of over-relying on disclosure-based ESG metrics. It provides empirical evidence from an emerging market that internal practices may be under-represented, urging researchers and standard-setters to consider complementary internal evidence.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the disclosure-perception gap in emerging markets, suggesting future research should combine disclosure data with internal surveys.
🏢実務担当者:Highlights that internal ESG practices may be undervalued by external ratings, encouraging firms to strengthen internal communication and evidence.
🏛政策担当者:Suggests that disclosure standards may need to incorporate mechanisms to capture internal implementation, not just public reporting.
📄 Abstract（原文）
Environmental, Social, and Governance (ESG) metrics are increasingly used to assess corporate sustainability performance, yet their reliance on public disclosure raises questions about whether they capture actual organizational implementation. This study examines the alignment between externally reported ESG–Sustainable Development Goal (SDG) performance and internal perceptions in Kazakhstan, an emerging market characterized by uneven disclosure norms, institutional enforcement, and sectoral exposure. The analysis combines disclosure-based ESGQ scores with original survey data; matched comparisons between the two resulted in 52 responses from 25 firms. Using linear mixed models and principal component analysis, the study identifies a systematic disclosure–perception gap, in which internal perceptions exceed external disclosure-based scores in the governance and SDG dimensions, where standards are least codified and hardest to verify. Additionally, industry membership is more consistently associated with this disclosure–perception gap than ownership structure or firm size. The findings suggest that ESG measurement gaps in emerging markets are not reducible to greenwashing; instead, disclosure-based evaluation systems may under-represent practices that organizational insiders perceive as embedded, although positive response bias among respondents cannot be ruled out. The results support the idea that future research should complement disclosure-based ESG assessment with internal organizational evidence.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.3390/su18168222first seen 2026-08-14 05:48:40
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