持続可能な取締役会ガバナンス、CSR遂行、ESG情報開示の差異：海螺セメントと青松建化の比較事例研究
Sustainable Board Governance, Corporate Social Responsibility Fulfillment, and Differences in ESG Information Disclosure: A Comparative Case Study of Conch Cement and Qingsong Jianhua Co., Ltd. (原題)
Shuyan Yi
🤖 gxceed AI 要約
日本語
本研究は、同質の国有持株と規制環境下にある2社のセメント企業を比較し、持続可能な取締役会ガバナンスがESGパフォーマンスに与える影響を検討。ガバナンス構造、責任遂行、情報開示の実践差を分析し、取締役会の意思決定メカニズムの重要性を明らかにした。また、構造的欠陥や開示の不備などの問題を指摘し、内部ガバナンス改善や開示義務強化などの対策を提案している。
English
This study compares two cement companies under similar state ownership and regulatory environment to examine how sustainable board governance influences ESG performance. It analyzes differences in governance structure, responsibility fulfillment, and disclosure quality, highlighting the role of board decision-making in environmental and social responsibility. It identifies structural deficiencies and disclosure irregularities, proposing improvements in internal governance and mandatory disclosure requirements.
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開示義務化が迫る中、重汚染産業の取締役会ガバナンスとESG開示の連関を示す本稿は、国内の高排出企業のガバナンス体制構築に示唆を与える。国有企業の事例だが、取締役会の役割と開示品質の関係は日本の上場企業にも応用可能。
In the global GX context
This paper contributes to global ESG disclosure scholarship by empirically linking board governance structures to disclosure quality in high-polluting industries, relevant to ISSB and CSRD contexts. It provides evidence from China's cement sector, offering comparative insights for emerging markets and state-owned enterprises.
👥 読者別の含意
🔬研究者:Board governance and ESG disclosure quality link in high-polluting industries.
🏢実務担当者:Insights for improving board oversight and ESG disclosure practices.
🏛政策担当者:Evidence for strengthening mandatory ESG disclosure requirements.
📄 Abstract（原文）
Under the background of the deepening concept of sustainable development, the ESG framework has put forward important requirements for the green governance of high-emission and heavily polluting industries. Based on the governance practice of two cement-listed enterprises with the same state-owned holdings and the same regulatory environment, this study explores the transmission path from sustainable board governance to corporate ESG performance. By analyzing the practical differences of enterprises in the three levels of governance structure setting, responsibility implementation results and information disclosure quality under the ESG framework, we clarify the core role of the green decision-making mechanism of the board of directors in environmental responsibility and the fulfillment of social responsibility, and deeply analyze the real problems such as structural deficiencies, insufficient incentives, and non-standardized disclosure practices in the current ESG development of heavily polluting state-owned enterprises. Subsequently, targeted countermeasures were put forward, such as improving the internal governance system, developing innovative green decision-making mechanisms, adjusting the assessment incentive mechanism, strengthening mandatory requirements for ESG disclosure, and improving the professional ability of directors, so as to promote the green and sustainable development of heavily polluting enterprises. Finally, summarize the research conclusions and emphasize that the achievement of ESG goals by heavily polluting enterprises requires the coordination of internal governance and external supervision.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.70267/esg.v3n4.0612first seen 2026-09-05 05:16:48
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