デジタル化条件下における持続可能な経済発展：企業のESG戦略実施に向けた資本動員における金融市場の役割

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:デジタル化とESG資本動員を結ぶ概念枠組みと、既存研究の矛盾する知見を統合する視点を提供する。

🏢実務担当者:ESG資本調達に向けた自社の準備状況を自己評価するための7つの組織的前提が実務のチェックリストとして活用できる。

🏛政策担当者:EUタクソノミー対応やESG格付インフラ整備のロードマップ策定に資する戦略的方向性を提示する。

Existing studies predominantly examine the impact of ESG performance on enterprises’ financial outcomes or the effect of digitalization on ESG strategies in isolation, while the mechanisms of capital mobilization through a digitally transformed financial market – as the connecting link between these two processes – remain insufficiently conceptualized; there is a limited number of studies that take into account the specific characteristics of the financial markets in countries that are undergoing both postwar recovery and adaptation to European integration. The aim of this article is to develop a comprehensive scientific-analytical conception of the interaction between the digital transformation of the financial market and capital mobilization for the implementation of enterprises’ ESG strategies, with the formulation of practical recommendations applicable to Ukraine’s conditions. A problem-oriented methodological strategy was applied during the research, combining a systemic approach, critical analysis, and comparative analysis. The study substantiates the conceptual triad «Digitalization – ESG – Capital» comprising three channels of influence (informational, operational, and structural); systematizes the technological tools of digital ESG financing (blockchain, AI-scoring, tokenization); identifies a shift in the global sustainable debt instruments market from extensive growth to a phase of qualitative «maturation»; and determines seven organizational prerequisites and six strategic directions for mobilizing ESG capital for Ukrainian enterprises. The article proposes a conceptual triad that systematically explains the contradictory findings of prior research regarding the relationship between digitalization and ESG performance; the methodology for forming an ESG capital mobilization architecture for countries combining postwar recovery with European integration has been further developed. The practical value of the research results lies in the opinion that the six formulated strategic directions for ESG capital mobilization can underpin roadmaps for implementing the EU taxonomy and developing ESG rating infrastructure in the domestic financial sector. The seven identified organizational prerequisites for successful ESG capital attraction enable enterprises to self-assess their readiness for entering the sustainable finance market and serve as a benchmark for institutional changes in corporate governance, reporting, and communication strategy.

• semanticscholar https://www.business-inform.net/export_pdf/business-inform-2026-7_0-pages-424_437.pdffirst seen 2026-10-17 05:35:03 · last seen 2026-11-06 05:49:44