Designing ESG Reports with Nudges: Integrating Behavioural Insights into CFO Led Sustainability Reporting

ナッジを用いたESG報告書の設計：CFO主導のサステナビリティ報告への行動洞察の統合 (AI 翻訳)

Safaa Houna, Lena Sticken, Károly Szóka

Fejlődési pályák és új törésvonalak a fenntarthatósági átmenet időszakában : Nemzetközi tudományos konferencia a Magyar Tudomány Ünnepe alkalmából : Konferenciakötetプレプリント2026-01-01#ESG経営インパクト: 資金調達対象セクター: cross_sector

DOI: 10.35511/978-963-334-579-5-s7-3

原典: https://doi.org/10.35511/978-963-334-579-5-s7-3

🤖 gxceed AI 要約

日本語

本論文は、CFOを内部の選択アーキテクトと位置づけ、行動経済学の知見をESG報告に統合する枠組みを提案する。認知バイアスが開示判断に与える影響と、ナッジによる改善可能性を示し、透明性・比較可能性・信頼性の向上を目指す。

English

This paper develops a conceptual framework integrating behavioural insights into ESG reporting led by CFOs. It explains how cognitive biases shape disclosure decisions and how nudging mechanisms can counteract them, improving transparency, comparability, and credibility in sustainability reporting.

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

本論文は、行動経済学の観点からESG報告の質向上を目指すもので、SSBJ基準に基づく有報・統合報告書を作成する日本企業のCFOにとって実践的な示唆を提供する。

In the global GX context

This paper contributes to global ESG disclosure literature by incorporating behavioural insights into CFO decision-making, aligning with ISSB and CSRD goals of improving comparability and decision-usefulness of sustainability information.

👥 読者別の含意

🔬研究者:Offers a novel framework integrating behavioural economics and accounting for ESG disclosure research.

🏢実務担当者:CFOs can apply nudging principles to design more effective and credible ESG reports.

🏛政策担当者:Provides insights on how disclosure regulations can be designed to mitigate cognitive biases.

📄 Abstract（原文）

Environmental, Social and Governance reporting has become a central element of corporate accountability; however, disclosure practices remain highly heterogeneous. While most research has examined investors, consumers, and employees, the perspective of Chief Financial Officers as key decision-makers has received little attention. This study addresses this gap by developing a conceptual framework that integrates behavioural insights into Environmental, Social and Governance reporting led by Chief Financial Officers. Drawing on an integrative literature review of behavioural economics and accounting research, the framework explains how cognitive biases shape disclosure decisions and how nudging mechanisms can be used to counteract them. The results show that Chief Financial Officers act as internal choice architects positioned between regulatory requirements and organisational practice, and that embedding behavioural principles in reporting tools can improve transparency, comparability, and credibility in sustainability reporting.

🔗 Provenance — このレコードを発見したソース

openaire https://doi.org/10.35511/978-963-334-579-5-s7-3first seen 2026-06-11 05:13:07

🔔 こうした論文の新着を逃したくない方はキーワードアラートに登録（無料・3キーワードまで）。

gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。