← 論文一覧に戻る

Assessing ESG Governance Risks in Digital Transformation: A Fuzzy FMEA Approach for the Textile Sector

デジタルトランスフォーメーションにおけるESGガバナンスリスクの評価:繊維セクター向けファジーFMEAアプローチ (AI 翻訳)

Burcu Ozcan Turkkan, Sibel Fettahoğlu, Aycan Uludag

Indonesian Journal of Sustainability Accounting and Management📚 査読済 / ジャーナル2026-07-01#ESGOrigin: Global対象セクター: textile
DOI: 10.20448/ijsam.v10i2.8894
原典: https://asianonlinejournals.com/index.php/ijsam/article/download/8894/3526
📄 PDF

🤖 gxceed AI 要約

日本語

本研究は、輸出志向産業におけるデジタルトランスフォーメーションとESGリスク管理の交点を探るため、ファジーFMEA手法を用いて繊維セクターの20の重要リスク要因を特定・評価した。結果、「セキュリティの弱点」が最大のESGガバナンスリスクであり、データ漏洩や規制制裁、サステナビリティ開示の整合性を脅かすことが明らかになった。さらに、「不適切な技術選択」や「デジタル化への過度な期待」は、取締役会の監督やステークホルダーコミュニケーションの欠如を反映している。この枠組みは新興市場企業がデジタル変革をサステナビリティガバナンスに統合するための実践的ガイドを提供する。

English

This study uses a fuzzy FMEA approach to identify and prioritize 20 ESG-related risks in digital transformation within the textile industry. 'Security Weaknesses' is the top ESG governance risk, leading to data breaches, regulatory sanctions, and compromised sustainability disclosure. 'Inappropriate Technology Selection' and 'Excessive Expectations from Digitalization' reflect deficiencies in board oversight and stakeholder communication. The framework offers a repeatable methodology for emerging market firms integrating digital transformation into sustainability 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

日本の繊維産業もデジタル化が進む中、ESGリスクの体系的な評価手法は参考になるが、本論文は新興市場を主な対象としており、日本の開示基準(SSBJなど)への直接的な示唆は限定的。ただし、ESGガバナンスの優先順位付け手法は国内企業にも応用可能。

In the global GX context

The paper provides a methodology for assessing ESG governance risks in digital transformation, relevant globally as firms face increasing pressure to integrate ESG into digital strategies. While focused on the textile sector and emerging markets, the fuzzy FMEA approach can be adapted to other industries and regions, complementing frameworks like TCFD and ISSB by offering a risk-prioritization tool.

👥 読者別の含意

🔬研究者:This paper presents a novel application of fuzzy FMEA to ESG risk assessment, offering a replicable methodological framework for further research.

🏢実務担当者:Companies in textile and other export-oriented sectors can use the identified risk factors and prioritization methodology to enhance their ESG governance during digital transformation.

🏛政策担当者:Regulators interested in ESG disclosure and digital governance may consider the findings on security and technology selection risks as inputs for standards.

📄 Abstract(原文)

The need for digital transformation has become increasingly essential among companies operating within export-oriented industries; nevertheless, little research has been undertaken on how digital transformation intersects with the management of ESG risks in organizations. The present research fills this gap in the literature by utilizing a fuzzy FMEA approach for the identification, evaluation, and prioritization of ESG-related risks that accompany digital transformation within the textile industry. In total, twenty critical risk factors were determined by undertaking a literature review along with a structured expert opinion-gathering process involving five senior executives with practical experience in digital transformation projects. The findings reveal that “Security Weaknesses” constitute the most significant ESG governance risk, exposing firms to data breach liability, regulatory sanctions, and compromise of sustainability disclosure integrity. “Inappropriate Technology Selection” and “Excessive Expectations from Digitalization” reflect systemic deficiencies in board-level oversight and stakeholder communication, both of which are fundamental ESG governance requirements. This study offers a practical guide for emerging market firms integrating digital transformation into sustainability governance frameworks by providing a repeatable and auditable ESG risk prioritization methodology. Thus, future research is encouraged to expand the framework to other sectors and integrate ESG rating criteria directly into the FMEA scoring process.

🔗 Provenance — このレコードを発見したソース

🔔 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。