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Beyond Compliance: How ESG Strategies, Digital Transformation, and Sustainable Board Governance Redefine Corporate Resilience and Competitiveness in the Climate Era

コンプライアンスを超えて：ESG戦略、デジタルトランスフォーメーション、持続可能な取締役会ガバナンスが気候時代の企業レジリエンスと競争力をどう再定義するか (AI 翻訳)

Dejun Zhou, Abednego Osei, J. Amoah, Fadhila Hamza

Corporate Social Responsibility and Environmental Management📚 査読済 / ジャーナル2026-01-14#ESGOrigin: Global
DOI: 10.1002/csr.70360
原典: https://doi.org/10.1002/csr.70360

🤖 gxceed AI 要約

日本語

本稿は、2010～2023年のBRICS諸国の上場製造企業641社のパネルデータを用い、ESG戦略が企業の気候リスク耐性を高める効果を分析。環境・社会面の実践は初期に大きな効果を持つが逓減し、ガバナンス改革は時間とともに複合的に効果を増すことを発見。政策提言として、制度的・セクター条件に合わせたESG戦略の調整とグリーンファイナンスの拡充を提案。

English

This study examines how ESG strategies enhance corporate climate risk resilience in BRICS economies using panel data from 641 listed manufacturing firms (2010-2023). Findings show that environmental and social practices yield strong early gains but diminishing returns, while governance reforms produce slower compounding effects. Policy recommendations emphasize tailoring ESG strategies to institutional conditions and expanding green finance infrastructure.

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

BRICsを対象とするが、新興国市場におけるESGと気候レジリエンスの関係を実証した点は、日本企業の海外事業戦略や、日本における気候変動リスク開示の有効性を考える上でも示唆に富む。特に、ガバナンス改革の長期的効果や非線形ダイナミクスに関する知見は、日本のESG投資や統合報告書制度に応用可能。

In the global GX context

This paper extends ESG-climate resilience scholarship to the underrepresented BRICS context, revealing non-linear dynamics and the enabling roles of governance and digitalization. Its findings are relevant for global ESG frameworks, climate disclosure standards (e.g., ISSB), and policy design in emerging markets, highlighting the need for context-specific strategies.

👥 読者別の含意

🔬研究者:Provides empirical evidence on non-linear ESG-resilience dynamics in BRICS, offering a nuanced understanding of how different ESG pillars contribute over time.

🏢実務担当者:Offers actionable insights for multinational corporations operating in BRICS to tailor ESG strategies to local institutional conditions and leverage digital transformation.

🏛政策担当者:Suggests policy interventions to strengthen regulatory frameworks and expand digital and green finance infrastructure to support resilient business practices in emerging economies.

📄 Abstract（原文）

Climate change has evolved from an environmental concern into a strategic challenge, exposing firms to financial, operational, and reputational risks that threaten long‐term survival. Resilience to these risks, however, remains uneven, particularly in emerging economies where institutional diversity and regulatory gaps complicate adaptation. Although ESG strategies are increasingly promoted as tools for resilience, evidence of their effectiveness in heterogeneous contexts such as the BRICS economies remains limited. This study addresses this gap by examining how ESG strategies enhance corporate climate risk resilience (CRR) in BRICS, with a focus on the moderating role of sustainable governance and the mediating role of digital transformation. The analysis uses panel data from 641 listed manufacturing firms in BRICS economies between 2010 and 2023 and applies dynamic panel estimations, non‐linear modeling, and multi‐level analysis with robustness checks. The results show that ESG strategies significantly strengthen resilience, with environmental and social practices providing strong early gains but diminishing returns, while governance reforms generate slower yet compounding effects over time. Cross‐country analysis finds environmental strategies most influential in China, social initiatives strongest in South Africa, and governance reforms most effective in Russia, while industry‐level evidence highlights resilience gains in energy‐intensive and technology‐driven sectors. The study contributes by unpacking non‐linear ESG–resilience dynamics, clarifying the enabling roles of governance and digitalization, and extending ESG scholarship to underrepresented BRICS contexts. Policy recommendations emphasize tailoring ESG strategies to institutional and sectoral conditions, strengthening regulatory frameworks, and expanding digital and green finance infrastructure to accelerate sustainable and resilient business practices.

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