ホスピタリティ産業企業の均衡ある発展を確保する手段としてのESG実践
ESG PRACTICES AS AN INSTRUMENT FOR ENSURING BALANCED DEVELOPMENT OF HOSPITALITY INDUSTRY ENTERPRISES (原題)
T. Zubekhina, L. Matviichuk, Yuliia Sheiko, S. Sydoruk, Vitalii Polishchuk
🤖 gxceed AI 要約
日本語
本研究は、ESG三本柱の均衡度を測る新指標「ESGバランス指数（EBI）」を提案し、欧米・アジア太平洋のホテル企業60社・300社年分のサステナビリティ報告をESRSに基づき分析した。EBIは開示の偏りを0〜1で定量化し、パネル回帰によりESG均衡がROAやRevPAR、従業員定着・顧客満足と関連することを示す。ESG均衡を戦略的能力と位置づけ、経営者・投資家・政策当局への示唆を提示する。
English
This study introduces the ESG Balance Index (EBI), a novel measure of proportionality across the three ESG pillars based on normalized Euclidean distance from the disclosure simplex centroid. Using ESRS-coded content analysis of 300 firm-year observations from 60 international hotel companies (2019–2023), it tests how ESG balance relates to ROA, RevPAR, staff turnover, and guest satisfaction via panel regression with firm fixed effects. The authors argue ESG balance is a strategic capability enhancing stakeholder trust, resilience, and long-term competitiveness.
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
ESG開示の「偏り」を定量化する視点は、SSBJ基準や有報でのサステナビリティ開示が進む日本企業にとって、E・S・Gのバランス設計を検討する際の参考になる。特に人的資本・ガバナンス開示の充実が求められる文脈で、EBIのような均衡指標は統合報告書の質的向上に寄与しうる。
In the global GX context
As global disclosure frameworks (ISSB, CSRD/ESRS) move toward mandatory, structured reporting, this paper offers a quantitative lens on whether firms are over-weighting environmental disclosures relative to social and governance pillars. The EBI could inform investor screening and regulator monitoring of disclosure proportionality, though its hospitality-sector focus limits direct generalizability.
👥 読者別の含意
🔬研究者:ESG開示の均衡度を測る新指標EBIと、その財務・運用成果への関連を検証する実証手法が参考になる。
🏢実務担当者:E・S・Gの開示バランスを見直し、社会・ガバナンス項目の充実が投資家評価や従業員定着に寄与しうる点を実務に活かせる。
🏛政策担当者:ESRS準拠の開示分析から、ESG報告の偏りをモニタリングする指標設計の示唆が得られる。
📄 Abstract（原文）
The hospitality industry faces increasing pressure to adopt ESG (Environmental, Social, Governance) practices as a strategic tool for ensuring balanced and sustainable development. Despite the growing relevance of ESG frameworks, existing research predominantly focuses on aggregate ESG scores, overlooking the proportional distribution of efforts across the three ESG pillars. This structural imbalance – characterised by an excessive emphasis on environmental disclosures at the expense of social and governance dimensions – represents a critical gap that this study addresses.This article investigates the role of ESG balance as a strategic determinant of financial and operational performance in the hospitality industry. To measure the degree of balance among the three ESG pillars, the study introduces the ESG Balance Index (EBI), a novel analytical instrument grounded in the normalised Euclidean distance from the centroid of the ESG disclosure simplex. The EBI ranges from 0 (maximum imbalance) to 1 (perfect balance), enabling quantitative assessment of ESG reporting proportionality.The empirical analysis draws on content analysis of sustainability reports published by 60 international hotel companies from Europe, North America, and the Asia-Pacific region for the period 2019–2023, yielding 300 firm-year observations. ESG disclosures were coded in accordance with the European Sustainability Reporting Standards (ESRS). Financial performance was evaluated through Return on Assets (ROA) and Revenue per Available Room (RevPAR), while operational performance was assessed using staff turnover and guest satisfaction indicators. Panel regression with firm fixed effects was applied to test four research hypotheses.The study concludes that ESG balance constitutes a strategic capability that enhances stakeholder trust, organisational resilience, and long-term competitiveness, and provides evidence-based recommendations for managers, investors, and policymakers.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://fkd.net.ua/index.php/fkd/article/download/5259/4687first seen 2026-09-11 05:51:44 · last seen 2026-09-22 05:22:06
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