環境・社会・ガバナンス（ESG）報告が企業の財務業績に与える影響
The Effect of Environmental, Social, and Governance Reporting on Corporate Financial Performance (原題)
Al Al-Jarrah
🤖 gxceed AI 要約
日本語
本レビューは、ESG報告が企業の財務業績に与える影響を体系的に検討し、開示の質、信頼性、比較可能性、ガバナンスと保証メカニズムが重要であることを示す。ESG報告は一般的に収益性や市場評価、投資家の信頼向上と関連するが、その効果は開示の質やグリーンウォッシングリスクなどに依存する。ESG報告を統合的な価値創造の枠組みとして再定義する。
English
This structured review synthesizes evidence on how ESG reporting affects financial performance, finding that benefits depend on disclosure quality, credibility, and governance. ESG reporting is generally linked to stronger profitability and market valuation, but the relationship is conditional on factors like greenwashing risk and assurance. The study reframes ESG reporting as an integrated value-creation architecture.
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開示基準の適用が迫る中、本レビューは開示の質とガバナンスの重要性を示し、企業の開示対応や投資家対応に示唆を与える。特に、グリーンウォッシング防止や保証の役割は、今後の日本の開示実務に有用。
In the global GX context
Globally, this review aligns with ISSB and CSRD frameworks emphasizing decision-useful, credible disclosure. It highlights that ESG reporting's financial benefits are conditional on quality and assurance, informing ongoing debates on rating divergence and greenwashing. The reframing as value-creation architecture supports integrated reporting trends.
👥 読者別の含意
🔬研究者:ESG開示と財務業績の関連に関する包括的なレビューとして、研究のギャップと条件要因を整理するのに有用。
🏢実務担当者:開示の質とガバナンス強化が財務メリットにつながることを示し、ESG報告の戦略的活用に示唆を与える。
🏛政策担当者:開示基準の設計や保証要件の検討において、開示の質と信頼性の重要性を裏付けるエビデンスを提供。
📄 Abstract（原文）
Environmental, Social, and Governance (ESG) reporting has become a central mechanism through which firms communicate sustainability performance, governance quality, risk exposure, and long-term value creation. This structured literature review examines how ESG reporting affects corporate financial performance by synthesizing evidence on ESG disclosure, sustainability performance, controversies, governance, audit quality, internal controls, artificial intelligence, accounting information systems, fintech, dividend policy, cash holdings, and banking performance. The review indicates that ESG reporting is generally associated with stronger profitability, market valuation, investor confidence, stakeholder trust, access to finance, and financial resilience when disclosure is material, credible, comparable, and supported by governance and assurance mechanisms. However, the relationship is conditional rather than automatic. Financial benefits depend on disclosure quality, ESG rating divergence, greenwashing risk, industry materiality, institutional enforcement, board oversight, internal controls, audit quality, digital reporting infrastructure, and managerial capacity. The study contributes by reframing ESG reporting as an integrated value-creation architecture rather than a narrow sustainability disclosure practice.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://rsisinternational.org/journals/ijrsi/uploads/vol13-iss7-pg5800-5818-202608_pdf.pdffirst seen 2026-08-30 05:32:07 · last seen 2026-09-22 05:18:08
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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。