文化的価値とESGパフォーマンス：系統的文献レビュー
Nilai Budaya dan Kinerja Environmental, Social, Governance (ESG) : A Systematic Literature Review (原題)
Rahma Wijayanti, Oryza Ardhiarisca, Berlina Yudha Pratiwi, Dwi Indriani Fidiastutik Wijaya
🤖 gxceed AI 要約
日本語
本レビューは、文化がESG実践に与える影響を体系的に分析し、5つの影響経路を特定。文化が非公式なガバナンスとして機能し、ESG開示や意思決定に影響することを示す。今後の研究課題として、多水準モデルや縦断的研究の必要性を指摘。
English
This systematic review synthesizes 41 studies to map how cultural values shape ESG practices, identifying five influence pathways including board culture and national traditions. It highlights culture as informal governance affecting disclosure and innovation, and calls for multi-level and longitudinal research.
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、文化要因がESG経営に与える影響は、企業統治やステークホルダーとの関係に示唆を与える。SSBJ開示や統合報告書の文脈で、文化の違いが開示の質に影響する可能性を考慮する必要がある。
In the global GX context
Globally, this review contributes to understanding how cultural contexts moderate ESG outcomes, relevant for multinational firms and standard-setters like ISSB that aim for consistent disclosure across diverse cultural settings.
👥 読者別の含意
🔬研究者:文化とESGの研究ギャップを特定し、今後の研究フレームワークを提供。
🏢実務担当者:文化要因がESG戦略や開示に与える影響を認識し、グローバル展開の参考に。
🏛政策担当者:文化の多様性を考慮したESG規制やガイドラインの設計に示唆。
📄 Abstract（原文）
This study presents a Systematic Literature Review (SLR) examining the interplay between culture and governance in shaping Environmental, Social, and Governance (ESG) practices across corporate, community, and societal contexts. Bases on PRISMA reporting flow, total of 41 relevant articles published between 2015–2025 were synthesized to map how cultural values function as informal governance that moderates, mediates, or reinforces sustainability implementation and performance. The review identifies five primary cultural influence pathways: board and organizational culture, national traditions and collective values, innovation and digital culture, local wisdom and social capital, as well as investor perception shaped by cultural context. These mechanisms significantly impact ESG disclosure quality, long-term decision-making, stakeholder legitimacy, and environmental innovation, although the effects vary across institutional settings. The findings reveal research gaps related to fragmented scholarly approaches, inconsistent outcomes on cultural diversity, and the absence of multi-level integrated models. This study highlights culture as a foundational mechanism in sustainability governance beyond regulatory compliance and encourages future studies to develop longitudinal, mixed-method, and cross-country comparative frameworks.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://owner.polgan.ac.id/index.php/owner/article/download/3393/1901first seen 2026-09-08 05:30:41 · last seen 2026-09-22 05:20:06
🔔 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。