Sustainable Finance and responsible investment: Exploring the role of corporate governance and ethical decision-making
サステナブルファイナンスと責任投資：コーポレートガバナンスと倫理的意志決定の役割の探求 (AI 翻訳)
Enas Kamal Khaled Abu Farha, Lana K. Abu Farha, M. Omoush, Ahmad Yahia Mustafa Al Astal, Alaa Hussein Aljarrah
🤖 gxceed AI 要約
日本語
本研究は、サステナブルファイナンスと責任投資に関する文献を統合し、取締役会の多様性や監査委員会の有効性、ESG統合などのガバナンス要素が企業の報告と責任に寄与することを示す。倫理的投資慣行は財務パフォーマンス向上とリスク軽減に関連する。また、デジタルトランスフォーメーションやアルゴリズム意思決定など新たな課題も指摘する。
English
This integrative review synthesizes literature on sustainable finance and responsible investment, highlighting the role of corporate governance (board diversity, audit committees) and ethical decision-making. It finds that ESG integration and active ownership are linked to better financial performance and risk mitigation. The review also identifies emerging challenges such as digital transformation and algorithmic decision-making in ESG frameworks.
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基準の策定や有報へのESG情報記載義務化が進む中、本レビューはガバナンスと倫理的意思決定の重要性を再確認する。特に取締役会の多様性や監査委員会の有効性は、日本の企業統治改革に示唆を与える。
In the global GX context
While global frameworks like ISSB and CSRD push for standardized ESG disclosures, this review underscores that governance structures and ethical decision-making are foundational to credible sustainable finance. It bridges corporate governance scholarship with ESG integration, relevant for investors and regulators worldwide.
👥 読者別の含意
🔬研究者:A comprehensive literature review that identifies gaps in geographical representation and methodological approaches in sustainable finance research.
🏢実務担当者:Provides evidence that strong governance (board diversity, audit committees) and active ESG integration can improve financial performance and risk management.
🏛政策担当者:Highlights the need for governance frameworks that support ethical decision-making and ESG integration in financial markets.
📄 Abstract（原文）
ABSTRACT This study provides an integrative overview of literature on sustainable finances and responsible investments and emphasizes the key role of administration and management and ethical decision-making. By synthesizing the findings of recent empirical and theoretical research of the study, it emphasizes key dimensions, such as the diversity of the Board of Directors, the effectiveness of the audit committee, active ownership, the publication of ESG and the integration of climate. The evidence suggests that gender diversion records and financially literate audit committees increase the reports and responsibility of enterprises. Ethical investment practices, especially those that include active engagement and integration of ESG, are increasingly associated with excellent financial performance and risks alleviation. The review also examines emerging challenges, including the need to adapt the framework of management of public digital transformations, algorithmic decision-making and ESG procedures specific to the region. A study identified critical gaps in geographical representation and methodological approaches. This synthesis contributes to further understanding how the structures of administration and ethical imperative intersect to form the future of sustainable investments.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1080/07366981.2026.2613577first seen 2026-07-19 05:41:19
🔔 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。