Greenwashing: The Role of Board Governance in Mitigating Symbolic ESG Decoupling Among Malaysian Public Listed Companies
グリーンウォッシング：マレーシア上場企業における象徴的ESGデカップリングを緩和する取締役会ガバナンスの役割 (AI 翻訳)
Elinda Esa, Abdul Rahman Zahari
🤖 gxceed AI 要約
日本語
本論文は、マレーシア上場企業におけるグリーンウォッシング（持続可能性ウォッシング）問題に焦点を当て、取締役会のガバナンスメカニズムが象徴的なESGデカップリングを緩和する役割を概念的に検討する。NLPを用いて開示量と炭素強度などの実績指標を比較する手法を提案し、内部ガバナンスが実質的なESG統合を促進することを論じる。マレーシアのNSRFおよびMCCGに即した実務的示唆を提供する。
English
This conceptual paper examines the role of board governance in mitigating sustainability washing among Malaysian public listed companies. It proposes a dynamic panel-data methodology using NLP to contrast disclosure volumes with operational metrics like carbon intensity. The framework suggests that independent boards and sustainability committees reduce symbolic ESG decoupling. It offers diagnostic tools for regulators and firms under Malaysia's NSRF and MCCG.
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
日本のSSBJや有報におけるグリーンウォッシュ防止策と比較する上で参考になる。特に、取締役会の多様性や独立したサステナビリティ委員会の役割は、日本企業の統合報告書や有報の品質向上に示唆を与える。
In the global GX context
This paper contributes to the growing literature on greenwashing detection using AI/NLP, relevant to global disclosure frameworks (ISSB, CSRD) that require substantive ESG integration. The proposed methodology could be adapted for other markets, including Japan and EU, where board governance is a key mechanism for ensuring credible sustainability reporting.
👥 読者別の含意
🔬研究者:Offers a novel conceptual framework and GMM methodology for detecting greenwashing using NLP, useful for empirical researchers in ESG/accounting.
🏢実務担当者:Provides diagnostic indicators for corporate boards to assess the authenticity of their ESG disclosures relative to operations.
🏛政策担当者:Highlights the importance of board composition rules (independence, diversity, committees) in mandatory sustainability reporting regimes like NSRF.
📄 Abstract（原文）
As Malaysia accelerates its transition toward mandatory climate reporting under the National Sustainability Reporting Framework (NSRF), public listed companies face immense institutional pressure to demonstrate environmental, social, and governance (ESG) accountability. Consequently, a critical risk of "sustainability washing", where firms symbolically decouple extensive external disclosures from substantive internal operations has emerged. This conceptual paper investigates the vital role of internal board governance mechanisms in mitigating this symbolic decoupling within the Malaysian capital market. Synthesizing Institutional, Agency, and Resource Dependence theories, the study constructs a conceptual framework evaluating how board independence, gender and cognitive diversity, and dedicated sustainability committees drive authentic ESG integration. Furthermore, to bridge the gap between theory and future empirical validation, this research outlines a novel quantitative methodology. It proposes a dynamic panel-data design utilizing two-step System GMM to address endogeneity, operationalizing sustainability washing by mathematically contrasting Natural Language Processing (NLP) that derived disclosure volumes against objective operational metrics, such as carbon intensity. The proposed framework offers actionable diagnostic tools for policymakers, investors, and corporate boards navigating the updated Malaysian Code on Corporate Governance (MCCG), positing that structurally agile internal governance is the essential catalyst for translating symbolic impression management into genuine corporate sustainability.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://journal.uniten.edu.my/index.php/ijbm/article/download/372/349first seen 2026-07-03 05:42:35
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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。