Environmental, Social, and Governance (ESG) Reporting and Ethical Performance in Sustainable Development
環境・社会・ガバナンス（ESG）報告と持続可能な開発における倫理的パフォーマンス (AI 翻訳)
Rokibul Hasan Chowdhury, Tan Seng Teck, Lim Swee Geok, Reynold Tom Fernandez, Jason See Toh, Subrun Veerunjaysingh, Shaurya Prakash
🤖 gxceed AI 要約
日本語
本レビュー論文は、ESG報告の概念的基盤、利点、課題を包括的に検討している。ボルクスワーゲンの排ガス不正やラナプラザ崩壊事故の事例を通じて、グリーンウォッシングや報告基準の不一致などの問題を指摘し、透明性とガバナンス強化の必要性を強調している。
English
This review examines the conceptual foundations, benefits, and challenges of ESG reporting. Using cases like Volkswagen and Rana Plaza, it highlights issues such as greenwashing and standard inconsistency, emphasizing the need for improved transparency and governance.
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
日本企業がESG報告を導入する際の課題（グリーンウォッシング、基準の混乱）を理解する上で参考になる。特に、国内のSSBJ基準策定や投資家対応に示唆を与える。
In the global GX context
This review contributes to global ESG discourse by synthesizing common challenges and emphasizing governance transparency, relevant for frameworks like ISSB and CSRD.
👥 読者別の含意
🔬研究者:Provides a comprehensive overview of ESG reporting literature and identifies key areas for future research.
🏢実務担当者:Highlights practical challenges like greenwashing and standard inconsistency that corporate teams should address.
🏛政策担当者:Offers insights into the need for standardized ESG evaluation systems to enhance credibility.
📄 Abstract（原文）
Environmental, Social, and Governance (ESG) reporting has emerged as a significant framework for evaluating sustainability performance and promoting ethical accountability in modern development systems. Increasing global concerns about environmental degradation, social inequality, and governance failures have encouraged organizations to adopt ESG frameworks to integrate sustainability into their strategic and operational practices. ESG reporting provides structured disclosures related to environmental impacts, social responsibilities, and governance mechanisms, enabling stakeholders to assess organizational commitment to sustainable and responsible practices. This review article examines the conceptual foundations of ESG, its dimensions, reporting mechanisms, and the role of ESG disclosures in promoting transparency and ethical governance. The study also explores the transition from Corporate Social Responsibility (CSR) to ESG frameworks and discusses how environmental, social, and governance indicators contribute to evaluating sustainability performance. In addition, the article highlights key benefits of ESG reporting, including improved organizational credibility, enhanced stakeholder confidence, stronger sustainability strategies, and better environmental performance monitoring. However, the review also identifies several challenges associated with ESG reporting, such as greenwashing, ESG fatigue, inconsistencies in reporting standards, and difficulties in measuring ethical performance. Case illustrations including the Volkswagen emissions scandal and the Rana Plaza disaster further demonstrate the limitations of sustainability monitoring systems and the need for stronger governance and transparency mechanisms. The study concludes that improving reporting transparency, strengthening governance structures, and developing standardized ESG evaluation systems are essential for enhancing the credibility and effectiveness of ESG reporting in supporting sustainable development and ethical accountability.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.25258/ijddt.16.11s.40first seen 2026-05-05 21:30:04
- semanticscholar https://doi.org/10.25258/ijddt.16.11s.40first seen 2026-05-05 23:28:31
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。