A Standardized Approach to Environmental, Social, and Governance Ratings for Business Strategy: Enhancing Corporate Sustainability Assessment
事業戦略のための環境・社会・ガバナンス評価の標準化アプローチ：企業サステナビリティ評価の強化 (AI 翻訳)
Francesca Grassetti, Daniele Marazzina
🤖 gxceed AI 要約
日本語
本研究は、ESG格付けの断片化と不整合に対処するため、GRI基準とSDGsを統合した標準化手法を提案。公開データのみを用い、欠損値処理を含む透明で再現可能な枠組みを構築。欧州・米国の金融・製造業に適用し、既存格付けと比較検証した。
English
This study proposes a standardized ESG rating methodology integrating GRI standards and SDGs, using only public data with missing data handling. Applied to European and US financial and manufacturing firms, it offers a transparent, reproducible alternative to commercial ratings.
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
日本ではSSBJ基準や有報でのサステナビリティ開示が進む中、ESG評価の標準化は投資家対応や比較可能性向上に寄与する可能性がある。ただし、本論文の実証対象は欧米企業であり、日本企業への適用には追加検証が必要。
In the global GX context
This paper addresses the lack of standardization in ESG ratings globally, a key issue for frameworks like ISSB and CSRD. Its transparent methodology using GRI and SDGs could inform best practices for disclosure infrastructure, though it is not tested in Japan.
👥 読者別の含意
🔬研究者:Provides a replicable methodology for constructing ESG ratings using public data, useful for comparative studies.
🏢実務担当者:Offers a transparent alternative to commercial ESG ratings for internal sustainability assessment and benchmarking.
🏛政策担当者:Demonstrates how standardization can enhance comparability, relevant for regulatory efforts like ISSB or EU CSRD.
📄 Abstract（原文）
The current landscape of Environmental, Social, and Governance (ESG) ratings is fragmented by methodological inconsistencies, lack of standardization, and substantial divergences among rating providers. These discrepancies hinder comparability, reduce transparency, and undermine the reliability of ESG assessments, limiting their effectiveness for both investors and corporate decision-makers. To address these issues, this study introduces a standardized approach to ESG rating construction, aimed at enhancing the objectivity and interpretability of corporate sustainability evaluations. The methodology integrates the Global Reporting Initiative standards with the United Nations Sustainable Development Goals, thereby identifying a coherent set of key performance indicators across the ESG pillars. By relying solely on publicly available data and incorporating mechanisms for managing missing information, the model provides a transparent and reproducible framework for sustainability assessment. Its validity is demonstrated through an empirical application to firms in the financial and manufacturing sectors across Europe and the United States, with benchmarking against established ratings from providers. Rather than replicating existing ESG scores, the model offers a transparent and reproducible alternative built on disclosed performance data, without relying on forward-looking statements, corporate promises, or commercial data providers. By penalizing non-disclosure and enabling sector-specific sensitivity analysis, the framework supports more accountable and customizable sustainability assessments, helping align ESG evaluations with strategic and regulatory priorities.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.3390/su18021048first seen 2026-05-14 22:19:44
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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。