Sustainability initiatives and corporate success: Examining ESG activities and GHG reporting in Indian firms
サステナビリティへの取り組みと企業の成功：インド企業におけるESG活動とGHG報告の検証 (AI 翻訳)
Zakir Hossen Shaikh, Satish Chandra Tiwari, Alamgir Sani, Sabyasachi Mondal, Asumda S Bamnon
🤖 gxceed AI 要約
日本語
本研究は、インドのNIFTY 50に上場する37社の2018～2024年のデータを用いて、ESG開示とGHG報告が企業業績に与える影響を分析。ESG活動とGHG排出報告は企業業績と正の関係にあり、ESG開示がGHG排出の悪影響を緩和することを確認した。透明性の高い開示が投資家の信頼を高め、長期的な財務持続可能性に寄与することを示唆する。
English
This study analyzes the impact of ESG disclosure and GHG reporting on firm performance using data from 37 NIFTY 50 Indian companies from 2018 to 2024. ESG activities and GHG emission disclosures are positively related to corporate performance, and ESG disclosure moderates the adverse effect of GHG emissions. Transparency in such reporting enhances investor confidence and contributes to long-term financial sustainability.
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
日本の企業がインド市場で事業展開する際、現地のESG・GHG報告の実態を理解する上で有用。また、日本企業のサステナビリティ報告の高度化に向けて、新興国市場の開示効果のエビデンスとして参照できる。
In the global GX context
This paper provides empirical evidence from an emerging market (India) on the positive link between ESG/GHG disclosure and corporate performance, contributing to the global debate on the business case for sustainability reporting. It supports the ISSB's push for standardized climate-related disclosure across jurisdictions.
👥 読者別の含意
🔬研究者:Offers empirical evidence from an emerging market on the ESG-GHG disclosure and firm value nexus, useful for cross-country comparative studies.
🏢実務担当者:Highlights that ESG and GHG reporting can enhance corporate reputation and investor confidence, justifying investment in disclosure systems.
🏛政策担当者:Provides evidence that mandatory ESG/GHG reporting may benefit firm performance, supporting disclosure regulation in emerging economies.
📄 Abstract（原文）
As sustainability continues to gain international recognition and importance, companies have been encouraged to produce and publish environmental, social, and governance (ESG) and greenhouse gas (GHG) emissions reports to establish themselves as responsible business entities. The need for Indian industries to demonstrate their obligation towards sustainability is also increasing due to growing stakeholder pressure. We attempt to examine how ESG disclosure and GHG reporting affect the performance of listed Indian firms, as well as whether ESG disclosure moderates the adverse influence of GHG emissions on the value of the firm. We use ESG scores provided by Bloomberg and CRISIL and carbon emissions data derived from the annual reports of 37 NIFTY 50 Indian companies between 2018 and 2024. We have used the regression method in the analysis. The findings show a positive relationship between ESG practices and reporting greenhouse gas emissions. Both ESG performance and GHG emission disclosures were positively related to company performance. These findings have important implications for corporate leaders; specifically, investing in ESG and GHG reporting will increase corporate reputation, create a sustainable competitive advantage by positioning companies as sustainability leaders, and contribute to an organization’s resilience in a changing and increasingly global business environment. Transparency through GHG and ESG disclosures improves investor confidence in the company's obligation to sustainable business practices. ESG disclosures (including GHG data) improve a company's long-term financial sustainability.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.55493/5002.v16i5.6009first seen 2026-06-08 04:50:10
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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。