ESG and Industrial Perfomance
ESGと企業業績 (AI 翻訳)
null Atika Rahmi
🤖 gxceed AI 要約
日本語
本研究は、ESG開示が企業業績に与える影響を分析。結果、ESG開示は短期的に業績に負の影響を与えるが、CEOの在任期間が長いとその負の効果が緩和されることを示した。持続可能な経営におけるリーダーシップの重要性を強調。
English
This study examines the effect of ESG disclosure on firm performance, finding a negative short-term impact that is moderated by CEO tenure. It highlights the role of leadership stability in enhancing the benefits of ESG initiatives.
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ESG情報開示が進む中、開示が短期的な業績に与える影響を理解することは投資家対応や経営戦略に有用。CEOのリーダーシップが鍵となる点は日本企業の取締役会構成にも示唆を与える。
In the global GX context
As global ESG disclosure frameworks like ISSB and CSRD advance, this paper provides empirical evidence on the trade-off between ESG engagement and short-term profitability, with implications for corporate strategy and investor communication.
👥 読者別の含意
🔬研究者:Empirical evidence on ESG-performance link and CEO tenure moderation adds to green accounting literature.
🏢実務担当者:CFOs and sustainability officers can use findings to communicate short-term cost of ESG while emphasizing long-term value under stable leadership.
🏛政策担当者:Regulators may consider CEO tenure and leadership stability when designing disclosure mandates or incentives for ESG adoption.
📄 Abstract（原文）
This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure on firm performance as a reflection of sustainable corporate practices. ESG disclosure represents a company’s accountability toward environmental protection, social responsibility, and good governance implementation, which are essential pillars of green accounting. Using firm performance as the primary indicator of corporate success, this research investigates how ESG initiatives and leadership duration interact to drive organizational outcomes. The results reveal that ESG disclosure has a negative and significant impact on firm performance, indicating that higher ESG engagement may initially increase costs or reduce short-term profitability. This implies that experienced CEOs can enhance the value of ESG initiatives, mitigating potential inefficiencies and reinforcing sustainable performance over time. The findings contribute to the development of green accounting literature by emphasizing the importance of leadership stability and transparent ESG reporting as integral components of corporate sustainability
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.37477/caf.v1i2.854first seen 2026-05-14 22:07:06
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