ESG報告が企業価値に与える影響：文献レビュー
The Impact of ESG Reporting to Corporate Value: A Literature Review (原題)
I. G. A. K. Pramadhi
🤖 gxceed AI 要約
日本語
本研究はESG報告と企業価値の関係を文献レビューで検討した。結果は一貫せず、ESG報告自体は有意な影響がない傾向、ESGパフォーマンスは正の影響がある傾向が示された。また、企業や投資家のESGへの認識は依然低いと指摘。
English
This literature review examines the relationship between ESG reporting and corporate value. Findings are inconsistent, with ESG reporting tending to have no significant effect while ESG performance tends to have a positive effect. It also notes low awareness of ESG among companies and investors.
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開示が始まり、ESG情報の重要性が高まる中、本レビューはESG報告と企業価値の関連性の不確実性を示し、開示の実務や投資家対応に示唆を与える。
In the global GX context
Globally, as ISSB and CSRD mandates expand, this review highlights the mixed evidence on ESG reporting's value relevance, informing disclosure standard-setters and investors about potential limitations.
👥 読者別の含意
🔬研究者:ESG報告と企業価値の実証研究のギャップを理解するための基礎文献。
🏢実務担当者:ESG開示の戦略的価値についての期待を適正化する参考。
🏛政策担当者:ESG開示規制の効果を検討する際のエビデンスとして有用。
📄 Abstract（原文）
In conducting its business, a company always strives to increase profits and maximise investor wealth, which in turn impacts the company's value. One of the keys to this is the implementation of Environment, Social, and Governance (ESG), which covers aspects of environmental sustainability, social issues, and corporate governance. The implementation of ESG can be seen in the company's sustainability reports. ESG is a standard designed to evaluate and regulate environmental, social, and corporate performance in companies. This study aims to discuss the results of previous studies related to the influence of ESG on company value. The method used is a literature review. The study shows that research has produced inconsistent results regarding the impact of ESG on company value, with a tendency for ESG reporting to have no significant effect and a tendency for ESG performance to have a positive effect. It is also mentioned that awareness of the importance of ESG in companies is still relatively low, so that companies and investors do not pay much attention to the implementation of ESG in companies.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.38142/ijesss.v7i4.1822first seen 2026-08-23 05:13:10 · last seen 2026-09-22 04:58:37
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