Developing and Validating Indices to Assess ESG Disclosure Quality: An Exploratory Study
ESG開示品質評価指標の開発と検証：探索的研究 (AI 翻訳)
(著者不明)
🤖 gxceed AI 要約
日本語
本研究は、ESG報告書の質を評価するための指標を開発・検証した。9つの次元（環境・社会・ガバナンスの各ポジション、発展、パフォーマンス）を22項目に絞り込み、香港証券取引所上場企業の2024年ESG報告書15件を用いて内容妥当性指数、評価者間信頼性、内部一貫性を確認し、有効で信頼性の高いツールであることを示した。
English
This study develops and validates ESG quality indices to assess the quality of ESG reports. It refines nine dimensions (position, development, performance for each of E, S, G) into 22 items, and tests them on 15 ESG reports from Hong Kong-listed companies in 2024. Results confirm validity and reliability via Content Validity Index, inter-rater reliability, and internal consistency, offering a replicable tool for benchmarking ESG disclosures.
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、開示品質の客観的評価手法は実務上重要。本指標は日本の開示評価にも応用可能だが、香港市場に基づくため日本企業への適用には調整が必要。
In the global GX context
As global frameworks like ISSB and CSRD push for standardized sustainability disclosures, this study provides a structured method to assess disclosure quality beyond mere compliance. The indices offer a replicable tool for benchmarking, which is valuable for regulators and investors seeking comparability across reports.
👥 読者別の含意
🔬研究者:Provides a validated instrument for measuring ESG disclosure quality, useful for future studies on disclosure determinants and outcomes.
🏢実務担当者:Offers a structured framework to benchmark and improve the quality of their own ESG reports against industry peers.
🏛政策担当者:Demonstrates a method to assess disclosure quality that could inform regulatory guidelines or evaluation criteria.
📄 Abstract（原文）
The increasing demand for transparency and accountability in sustainability practices has heightened the importance of high-quality Environmental, Social, and Governance (ESG) reporting. However, assessing the quality of ESG disclosures remains a challenge due to their predominantly qualitative nature and varying reporting practices. This study addresses this gap by developing ESG quality indices to assess the quality of ESG reporting through nine key dimensions: environmental position, environmental development, environmental performance, social position, social development, social performance, social performance, social performance, social performance, governance position, governance development, governance performance. These dimensions are then refined to 22 items. Using 15 ESG reports from listed companies at Hong Kong Stock Exchange in 2024, this study conducted pre-testing of the instrument using the Content Validity Index (CVI), inter-rater reliability (Krippendorff’s alpha), and internal consistency (Cronbach’s alpha). The results indicate that the instrument is a valid and reliable tool for assessing the quality of ESG reports. This study offers both methodological and practical contributions. Methodologically, it presents a replicable tool that enhances rigor in ESG reporting assessments. Practically, it provides stakeholders, such as regulators, investors, and standard setters with a structured approach for benchmarking ESG disclosures, ultimately supporting improved transparency, comparability, and accountability in sustainability reporting. The ESG quality index development contributes to quality assessment of ESG information disclosure, making the qualitative item operationally measurable.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.55057/ijbtm.2025.7.8.6first seen 2026-05-05 19:08:02
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。