The Pathways Through Corporate Governance Mechanisms Influence Corporate ESG Performance
コーポレートガバナンスメカニズムが企業のESGパフォーマンスに影響を与える経路 (AI 翻訳)
Ning Chen
🤖 gxceed AI 要約
日本語
本論文は、コーポレートガバナンスが企業のESGパフォーマンスに影響を与える理論的経路を体系的に検討する。ステークホルダー理論や資源依存理論を基に、株主構成、取締役会、経営者インセンティブ、情報開示の4側面から直接的経路を分析し、代理コスト低減やリスク管理能力向上を媒介とする間接的経路を考察する。今後の研究として、構成効果の深化、G次元の測定手法の革新、横断的比較分析の必要性を指摘する。
English
This paper systematically examines theoretical pathways through which corporate governance influences ESG performance. Drawing on stakeholder theory and resource dependence theory, it analyzes direct pathways via equity structure, board governance, executive incentives, and information disclosure, and indirect pathways through reduced agency costs and enhanced risk management. It identifies future research directions including configuration effects, measurement innovation, and cross-institutional comparisons.
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
本稿はESGのG（ガバナンス）次元に焦点を当て、SSBJ開示基準や有価証券報告書におけるガバナンス情報の充実が求められる日本企業にとって、理論的整理として参考になる。
In the global GX context
This review provides a theoretical framework for understanding how corporate governance mechanisms drive ESG outcomes, relevant to global ESG rating methodologies and disclosure standards such as ISSB and CSRD.
👥 読者別の含意
🔬研究者:Provides a systematic review of governance-ESG pathways, useful for structuring future empirical studies.
🏢実務担当者:Highlights governance levers (board structure, incentives, disclosure) that can improve ESG performance.
📄 Abstract（原文）
As the concept of sustainable development deepens, environmental, social, and governance (ESG) has become a key framework for evaluating corporate non-financial performance. Among these, governance (G) is not only a core dimension of ESG but also an intrinsic mechanism driving environmental (E) and social (S) performance. This paper aims to systematically examine the theoretical pathways through which corporate governance influences corporate ESG performance. By reviewing relevant domestic and international literature, this paper first elaborates on theoretical foundations such as stakeholder theory and resource dependence theory. It then analyzes the direct pathways through which corporate governance influences ESG performance across four dimensions: equity structure, board governance, executive incentives, and information disclosure. Subsequently, it explores indirect pathways mediated by variables such as reduced agency costs, enhanced risk management capabilities, and the cultivation of a social responsibility culture. The paper concludes by summarizing existing research limitations and outlining future directions, suggesting deepening studies on configuration effects, innovating G-dimension measurement methods, and conducting cross-institutional comparative analyses to build a more integrated theoretical framework. This work provides theoretical foundations and practical insights for enterprises to optimize governance structures and enhance overall ESG performance.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://drpress.org/ojs/index.php/mmaa/article/download/33801/33072first seen 2026-07-18 07:52:33
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