Country ESG Sustainability Index as a Management and Regulatory Feedback Tool
国別ESGサステナビリティ指数：経営及び規制フィードバックツールとして (AI 翻訳)
V. Zarubina, M. Zarubin, Z. Yessenkulova, Zh. M. Dyussembekova, O. Andreeva, Artur Zarubin
🤖 gxceed AI 要約
日本語
本論文は8つの法域の比較法的分析から、規制の断片化と報告基準の不整合がコンプライアンスコストを増大させることを示し、三つの規制モデルを特定した。格付機関間の評価乖離が50-60%に達することを実証し、国別ESG指数を閉ループフィードバックシステムに組み込む手法を提案している。
English
This paper conducts a comparative legal analysis of ESG regulation across eight jurisdictions, identifying three regulatory models. It demonstrates that regulatory fragmentation and inconsistent standards lead to significant compliance costs and rating divergence (50-60%). To address this, it proposes a country-specific ESG index integrated into a closed-loop management and regulatory feedback system.
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
日本の有報・統合報告書におけるESG開示は国際基準との整合性が課題となっている。本論文の提起する国別ESG指数の手法は、SSBJやCBAM対応のためのフィードバックシステム構築に示唆を与える。
In the global GX context
This paper contributes to the global discussion on ESG regulatory harmonization and the need for comparable sustainability metrics. Its proposed country-specific index could inform ISSB and other standard-setters on addressing rating divergence.
👥 読者別の含意
🔬研究者:Highlights regulatory fragmentation and rating divergence, offering a comparative framework for ESG regulation research.
🏢実務担当者:Provides insights into compliance costs and a potential tool for managing ESG regulatory burden across multiple jurisdictions.
🏛政策担当者:Proposes a country-specific ESG index that could help regulators differentiate support measures and improve data comparability.
📄 Abstract（原文）
Contemporary ESG (Environmental, Social, and Governance) regulation creates costs and risks for businesses, which are associated with the stringency of requirements. This article demonstrates that the key source of these problems is the fragmentation of legal regulation, the inconsistency of reporting standards, and the methodological heterogeneity of ESG indices. Based on a comparative legal analysis of eight jurisdictions (the US, EU, China, India, Brazil, Russia, South Africa, and Kazakhstan), three models of ESG regulation are identified: prescriptive, market-oriented, and state-centralized. It is shown that extraterritorial pressure (CBAM, CSDDD) and internal regulatory conflicts (e.g., in the US) are associated with increased compliance costs, especially for emerging economies. An empirical analysis revealed significant divergence in the assessments and dynamics of ESG ratings from various agencies. The results obtained are consistent with the findings of other researchers who document discrepancies in ESG assessments reaching approximately 50–60%. This makes global indices of limited applicability for regulatory purposes. In response to the identified issues, a country-specific ESG index integrated into a closed-loop feedback management system was proposed. A two-stage methodology was developed: calculating a company index (taking into account regulatory burden, extraterritorial pressure, and adaptability) and aggregating it into a country index based on macrostatistics, with the ability to transition to big data aggregation. The results can be used by national regulators to improve the comparability of ESG data and differentiate government support measures.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://www.mdpi.com/2071-1050/18/14/7145/pdf?version=1783945088first seen 2026-07-17 05:34:45
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