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ESG Content Intensity and Sustainability Report Timeliness

ESGコンテンツ強度とサステナビリティ報告の適時性 (AI 翻訳)

Abdullah Kursat Merter, Beylem Çeli̇k, Gökhan Özer

Journal of Intelligent Decision Making and Granular Computing📚 査読済 / ジャーナル2026-03-18#AI×ESGOrigin: Global対象セクター: cross_sector
DOI: 10.31181/jidmgc21202630
原典: https://doi.org/10.31181/jidmgc21202630

🤖 gxceed AI 要約

日本語

本研究は、BISTサステナビリティ指数に上場する非金融企業のパネルデータ（2014-2023年）を用いて、ESGコンテンツ強度と開示スピードの関係を分析。BERTベースのテキスト分析でESG強度を測定し、固定効果回帰で検証した結果、ESG強度が高いほど報告開示が加速することが示された。また、サステナビリティ委員会は報告効率を高めるが、コンテンツ複雑性が増すとその効果が減衰するというガバナンスのボトルネックが明らかになった。

English

This study examines the relationship between ESG content intensity and disclosure speed using a panel of BIST Sustainability Index firms (2014-2023). BERT-based text analysis measures ESG intensity, and fixed-effects regressions show that higher intensity accelerates report disclosure. Sustainability committees enhance efficiency, but their effectiveness diminishes with content complexity, revealing a governance bottleneck.

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開示が始まり、開示の適時性と質の両立が課題。本研究成果は、開示期限の一律設定より内容複雑性に応じた段階的期限が有効であることを示唆し、日本の開示制度設計や企業の報告プロセス改善に示唆を与える。

In the global GX context

Globally, as ISSB and CSRD mandates increase, the timeliness-quality trade-off in sustainability reporting becomes critical. This study provides novel evidence from an emerging market that content complexity can bottleneck governance, suggesting that regulators should consider tiered deadlines and firms should invest in digital reporting infrastructure.

👥 読者別の含意

🔬研究者:Provides first systematic evidence on ESG content-timeliness relationship using NLP in an emerging market, introducing 'temporal signaling' concept.

🏢実務担当者:Highlights need for digital reporting infrastructure to mitigate governance bottlenecks and improve disclosure efficiency.

🏛政策担当者:Suggests uniform disclosure deadlines may be counterproductive; tiered deadlines based on content complexity could be more effective.

📄 Abstract（原文）

This study investigates the relationship between ESG content intensity and disclosure speed while analyzing the moderating role of board-level sustainability committees. The study employs a quantitative research design using a panel dataset of non-financial firms listed on the BIST Sustainability Index from 2014 to 2023. ESG content intensity is measured using BERT-based computational text analysis, and hypotheses are tested using fixed-effects panel regression models. Higher ESG content intensity has been demonstrated to be significantly associated with accelerated report disclosure. The role of sustainability committees in promoting efficiency in reporting processes is also a salient factor. However, a substantial negative interaction effect indicates that committee effectiveness diminishes as content complexity increases, thereby demonstrating a governance bottleneck. For regulators, the findings suggest that uniform disclosure deadlines may be counterproductive; tiered deadlines based on content complexity could be more effective. For practitioners, the results highlight the need to invest in digital reporting infrastructure to mitigate governance bottlenecks. For investors, disclosure timeliness can serve as a quantifiable metric of managerial agility and information risk, with delays in committee-led firms signaling potential internal control weaknesses. This study provides the first systematic examination of the ESG content-timeliness relationship in an emerging market using advanced NLP techniques. It introduces "temporal signaling" to sustainability literature and offers novel empirical evidence on the dual role of sustainability committees, providing a more nuanced understanding of corporate disclosure dynamics.

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