Content analysis of ESG disclosures of Indian chemical companies and the impact analysis of disclosures on the financial and market performance of the companies
インド化学企業のESG開示の内容分析と開示が財務・市場パフォーマンスに与える影響分析 (AI 翻訳)
Maithili Prashant Dhuri, Ritu Sinha, Smita Shukla
🤖 gxceed AI 要約
日本語
インドの主要化学企業7社のESG開示（BRSR）を内容分析し、開示の透明性と範囲を評価。環境、社会、ガバナンスなどのテーマを抽出し、財務・市場パフォーマンスとの関係を検討。開示の質にばらつきがあり、標準化の必要性を示唆。
English
This study analyzes ESG disclosures of seven Indian chemical companies using content analysis, categorizing themes like environmental stewardship and governance. It examines how disclosure quality relates to financial performance, finding inconsistencies despite mandatory BRSR formats. Calls for enhanced standardization.
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や有報でのサステナビリティ開示が進む中、本論文は新興国での開示実態と標準化課題を示しており、開示制度設計への示唆を与える。
In the global GX context
As global ESG disclosure frameworks like ISSB and CSRD advance, this paper provides evidence from an emerging market on the link between disclosure quality and financial performance, highlighting challenges in standardization and data consistency.
👥 読者別の含意
🔬研究者:Useful for studying how ESG disclosure quality impacts financial performance in emerging markets.
🏢実務担当者:Chemical companies can benchmark their ESG disclosures against peers and understand the financial relevance of transparency.
🏛政策担当者:Regulators can learn from the identified inconsistencies in mandated disclosures and consider further standardization.
📄 Abstract（原文）
Sustainability reporting is increasingly becoming critical in the chemical sector, given its environmental impacts, including emissions, waste generation, and resource consumption. This study examines the business responsibility and sustainability reporting (BRSR) of seven leading Indian chemical companies, selected on the basis of CRISIL and Bloomberg scores, to evaluate the transparency and scope of environmental, social, and governance (ESG) disclosures. Using content analysis, the study categorizes key disclosure themes such as environmental stewardship, employee health & safety, governance & transparency, human rights & social inclusion, corporate social responsibility, risk management & compliance, digital governance & data security, sustainable production & consumption, and biodiversity & conservation. These themes are examined in relation to financial and market performance indicators, specifically return on assets, return on equity, and stock valuation. The findings suggest that there is a growing emphasis on sustainability communication; however, inconsistencies in data quality, accuracy, and completeness persist despite securities and exchange board of India-mandated BRSR formats. The study highlights the complexities arising from the coexistence of multiple sustainability standards and underscores the imperative for enhanced standardization, in disclosure practices. By offering actionable insights, this research highlights the role of robust ESG disclosures in building transparency, stakeholder trust, and long-term value creation within the Indian chemical industry.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.29333/ejosdr/17497first seen 2026-05-14 22:18:40
🔔 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。