環境金融リテラシーから持続可能な医療へ：ガバナンスとESG報告の媒介的役割
From Environmental Financial Literacy to Sustainable Healthcare: The Mediating Role of Governance and Environmental, Social, and Governance Reporting (原題)
Stefan Milojević, Snežana Knežević, Aleksandra Vujko
🤖 gxceed AI 要約
日本語
セルビアの医療従事者1415名を対象に、環境金融リテラシー（EFL）と組織の環境・社会持続可能性の関係を、ガバナンス／ESG報告が媒介するかをCB-SEMで検証した研究。EFLはガバナンス／ESG報告と正に関連し（β=0.658）、それが環境持続可能性（β=0.561）と社会持続可能性（β=0.469）を高める。間接効果は直接効果を上回り、ESG報告が持続可能性実現の重要な組織的媒介機構であることを示す。
English
Survey of 1,415 Serbian healthcare employees using CB-SEM shows environmental financial literacy (EFL) drives governance/ESG reporting (β=0.658), which in turn raises environmental (β=0.561) and social sustainability (β=0.469). Governance/ESG reporting partially mediates both links, with indirect effects exceeding direct ones. Suggests pairing sustainability-related financial competence with governance and reporting practices in healthcare organizations.
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
日本では医療機関のESG開示はまだ限定的だが、SSBJ基準や統合報告の広がりを踏まえると、組織内の金融リテラシーと報告体制の連動という視点は、病院・介護事業者のガバナンス強化やサステナビリティ人材育成に示唆を与える。
In the global GX context
While healthcare ESG disclosure remains underdeveloped globally, this study adds to disclosure scholarship by empirically linking organizational financial literacy to ESG reporting quality and sustainability outcomes—relevant as ISSB/CSRD reporting expectations extend to public-interest sectors like healthcare.
👥 読者別の含意
🔬研究者:ESG報告を媒介変数として持続可能性成果に結びつける組織行動モデルの実証例として参照できる。
🏢実務担当者:医療機関のサステナビリティ担当者は、ESG報告体制の整備が環境・社会目標達成に寄与する根拠として活用できる。
🏛政策担当者:医療セクターへのESG報告義務化や金融リテラシー教育政策の設計において、組織ガバナンス強化の効果を示す参考になる。
📄 Abstract（原文）
Background/Objectives: Healthcare organizations face challenges in integrating environmental sustainability with financial constraints, digitalization, governance, and social responsibilities. Although financial and digital financial literacy have been associated with environmental, social, and governance (ESG) performance, the organizational mechanisms underlying these relationships remain insufficiently understood. This study examines Environmental Financial Literacy (EFL) as a sustainability-relevant decision-making capability and Governance/ESG Reporting as a potential mediator linking EFL with environmental and social sustainability. Methods: A quantitative, cross-sectional survey included 1415 healthcare employees in Serbia. Exploratory factor analysis assessed the measurement structure, followed by reliability and validity testing. Covariance-based structural equation modeling (CB-SEM) examined the hypothesized relationships, while bias-corrected bootstrapping assessed indirect effects. Results: Four distinct constructs were identified. EFL was positively associated with Governance/ESG Reporting (β = 0.658, p < 0.001), which was positively associated with Environmental Sustainability (β = 0.561, p < 0.001) and Social Sustainability (β = 0.469, p < 0.001). Governance/ESG Reporting partially mediated both relationships, with significant indirect effects on Environmental Sustainability (β = 0.369, 95% CI [0.330, 0.415]) and Social Sustainability (β = 0.369, 95% confidence interval (CI) [0.330, 0.415]). Both indirect effects exceeded the corresponding direct effects. Conclusions: Governance/ESG Reporting represents a significant statistical intermediary between EFL and organizational sustainability. The findings highlight the potential importance of integrating sustainability-relevant financial competence with governance and reporting practices in healthcare organizations, while offering a framework for further investigation across different healthcare systems.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.3390/healthcare14203431first seen 2026-10-16 05:07:25
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