Navigating Multidimensional Sustainability: How Firms Can Balance Economic, Social, and Environmental Goals in the Transition to a Low-Carbon Economy
多面的な持続可能性のナビゲーション：低炭素経済への移行において企業が経済・社会・環境目標をどのようにバランスするか (AI 翻訳)
Marjorie Taboada, Peter Wanke, Yong Tan
🤖 gxceed AI 要約
日本語
本論文は、ブラジル企業の2008年から2022年までのGHG排出データを用いて、企業が経済・社会・環境の持続可能性を統合する方法を分析。多基準意思決定アプローチにより、各次元間のトレードオフと相乗効果を特定し、三つの目標を同時にバランスする企業がより一貫した成果を上げることを示す。
English
This paper analyzes GHG emissions data from Brazilian firms (2008-2022) using an integrated multi-criteria decision-making approach to examine how firms balance economic, social, and environmental sustainability. It finds that firms coordinating strategies across all three dimensions achieve more consistent outcomes, contributing to stakeholder theory with a dynamic perspective.
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
ブラジル企業を対象とした研究だが、日本企業にとってもESG統合の実践において示唆に富む。特にステークホルダー理論の動的視点は、SSBJや有報での非財務情報開示が進む日本企業の戦略立案に参考となる。
In the global GX context
While focused on Brazilian firms, this study offers global insights into balancing sustainability dimensions. Its dynamic stakeholder perspective is relevant for firms facing TCFD/ISSB disclosure requirements and seeking to integrate ESG into corporate strategy.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the interplay of sustainability dimensions and a dynamic stakeholder theory framework for further study.
🏢実務担当者:Offers guidance on prioritizing resource allocation across competing economic, social, and environmental goals.
🏛政策担当者:Highlights the need for financial incentives and support mechanisms to help resource-constrained firms adopt sustainable practices.
📄 Abstract（原文）
Abstract The transition to lower carbon emissions presents significant challenges for firms, driven by stakeholder pressure and regulatory demands. While prior research often examines economic, social, and environmental sustainability separately, little is known about how firms integrate these dimensions to achieve balanced performance. This study examines the multidimensional nature of corporate sustainability through an integrated multi-criteria decision-making approach, aiming to identify the trade-offs and synergies among sustainability dimensions. We analyze data on GHG emissions from Brazilian firms from 2008 to 2022, across high and low-polluting industries. The findings suggest that firms’ environmental performance is closely linked to their ability to balance economic, social, and environmental objectives simultaneously. Overall, the study shows that firms capable of coordinating strategies across all three dimensions achieve more consistent and impactful sustainability outcomes. We contribute to stakeholder theory by introducing a dynamic perspective on stakeholder influence in shaping corporate environmental strategies. For practitioners, our findings provide guidance on how to prioritize resource allocation across competing sustainability goals. For policymakers, the results underscore the importance of designing financial incentives and support mechanisms that empower resource-constrained firms to adopt sustainable practices and contribute more effectively to the transition toward a low-carbon economy.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1007/s13132-026-03341-8first seen 2026-06-13 04:53:48
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