The Rise of ESG Regulations and Corporate Legal Responsibility
ESG規制の台頭と企業の法的責任 (AI 翻訳)
Asia Rahman Khan Lodhi, Humayoon Khan, Agha Qaleech Khan
🤖 gxceed AI 要約
日本語
本論文は、EUのCSRDやCSDDD、IFRSサステナビリティ開示基準、カリフォルニア州の気候開示法など、主要なESG規制を比較分析し、ESG規制が任意から義務的な法的枠組みへと移行していることを示す。その結果、企業の法的責任は、サステナビリティ情報の開示、サプライチェーンにおけるデューデリジェンス、取締役会レベルのリスク管理という3つの形で再定義されていると結論づける。
English
This paper comparatively analyzes major ESG regulations including the EU CSRD, CSDDD, IFRS Sustainability Disclosure Standards, and California climate disclosure laws, arguing that ESG regulation is transitioning from voluntary to mandatory legal architecture. It finds that corporate legal responsibility is being redefined in three forms: sustainability disclosure, due diligence in value chains, and board-level risk management.
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
本論文は、欧州CSRDやIFRS基準などの国際的なESG規制の動向を比較分析し、日本の開示制度（SSBJ等）の今後の方向性に示唆を与える。特にサプライチェーンにおけるデューデリジェンス義務化の流れは、日本の企業法務にも重要な影響を持つ。
In the global GX context
This paper provides a comparative analysis of recent mandatory ESG regulations across jurisdictions, highlighting the hardening of legal requirements for corporate disclosure, due diligence, and board oversight. It contributes to the global discourse on the legalization of ESG and offers insights for regulators and companies navigating the evolving landscape.
👥 読者別の含意
🔬研究者:Legal scholars and ESG researchers can use this paper as a comprehensive overview of the current state of ESG regulation and its implications for corporate law.
🏢実務担当者:Corporate sustainability and legal teams should understand the hardening legal obligations around disclosure and due diligence, especially in supply chains.
🏛政策担当者:Regulators can compare approaches across jurisdictions and consider the three forms of legal responsibility identified here when designing or updating ESG frameworks.
📄 Abstract（原文）
Environmental, social and governance (ESG) regulation is no longer voluntary or even investor-based, but more of a hardening legal architecture that is increasingly defining what companies have been requested to disclose, how they are expected to perform due diligence and when they may suffer supervisory or civil consequences. In this qualitative research paper, the author has discussed the emergence of the ESG regulation by doctrinally and comparatively reviewing important instruments of regulation including European Union Corporate Sustainability Reporting Directive (CSRD), the Corporate Sustainability Due Diligence Directive (CSDDD), the IFRS Sustainability Disclosure Standards, the Californian legislation on climate disclosure, and the recent rescission of the Even when it has been hindered by political opposition, like in the case of the United States and in the 2025-2026 recalibration efforts of the European Union the trend towards institutionalization, over proposals of abandonment, is or the larger trend. The study finds that ESG rules are redefining corporate legal responsibility in three intertwined forms; using sustainability information to enter the legal disclosure arena, due diligence is defining responsibility into value chains, and the board level responsibility through the identification, management and reporting of sustainability risks. The article arrives at a conclusion that the lawfulness of ESG is more of an emergent transparency, prevention and governance label and not a label.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.71317/rjsa.004.03.0800first seen 2026-05-15 18:20:02
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