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サステナビリティ報告における価値基盤原則

Value-based principles in sustainability reporting (原題)

David Odhiambo Chiawo, Peggy Mutheu Ngila, Janet Ngombalu, Risper Chebet, Veronica Muniu, Samuel Williams, Vincent Otieno Odhiambo

Frontiers in Sustainability📚 査読済 / ジャーナル2026-10-30#ESG対象セクター: cross_sector
DOI: 10.3389/frsus.2026.1922920
原典: https://doi.org/10.3389/frsus.2026.1922920
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🤖 gxceed AI 要約

日本語

ESGの普及後も残るグリーンウォッシュ、説明責任の不整合、社会的・環境的不公正、信頼低下といった課題に対し、10の価値（スチュワードシップ、説明責任、リーダーシップ、変革、共感、正義、コミュニティ福祉、誠実性、信頼、相互連結性）をESG報告に統合する価値基盤ESG（V-ESG）枠組みを提案する概念論文。金融・エネルギー・学界・政策・社会開発の多様なステークホルダーとの対話から優先価値を抽出し、SDGsへ対応付けた。文献レビューで測定指標を補強し、倫理的リーダーシップと社会正義を埋め込むことで従来ESGを補完し得ると論じる。

English

A conceptual paper proposing a value-based ESG framework (V-ESG) that embeds ten values—stewardship, accountability, justice, trust and others—into sustainability reporting to address greenwashing, weak accountability and low trust. Multi-stakeholder input from finance, energy, academia, policy and social development prioritized core values, which were mapped to the SDGs and supported by a literature review to develop measurement indicators. The authors argue values-driven reporting can strengthen institutional trust and complement conventional ESG, while noting a need to build corporate capacity for voluntary certification.

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

SSBJ基準や有報でのESG開示が形式化しやすい日本企業にとって、価値・倫理を開示の内実に組み込む視点は統合報告書の質的向上に示唆を与える。ただし測定指標の実証がなく、実務適用には更なる検証が必要。

In the global GX context

Amid ISSB/CSRD-driven standardization, this paper pushes back on compliance-only ESG by arguing that ethical values and social justice should be embedded in disclosure—relevant to debates on greenwashing and assurance quality, though it remains conceptual without empirical validation.

👥 読者別の含意

🔬研究者:ESG開示の規範的・価値論的基盤を扱う研究の出発点として、指標の実証検証への拡張が期待できる。

🏢実務担当者:統合報告書やサステナビリティ戦略に倫理的価値の言語を組み込む際の概念的枠組みとして参照可能。

🏛政策担当者:開示規制が形式遵守に偏るリスクを補うため、価値・倫理面の自主認証や能力構築支援の論拠になり得る。

📄 Abstract（原文）

Environmental, Social, and Governance (ESG) principles have become a dominant framework for evaluating corporate sustainability. However, despite the widespread adoption of ESG, issues such as greenwashing, inconsistent accountability, persistent social and environmental injustices, and low trust remain unresolved. To address these gaps, this conceptual paper introduces a value-based ESG framework (V-ESG), which integrates 10 values—stewardship, accountability, leadership, transformation, compassion, justice, community wellbeing, integrity, trust and interconnectedness into ESG reporting. Through a multi-stakeholder engagement, we gathered diverse perspectives from selected participants from various sectors, including finance, energy, academia, policy, and social development to enhance the understanding process of this new reporting approach. An identification of recurring stakeholder perspectives and themes was conducted to prioritize core values, which were then mapped onto the United Nations Sustainable Development Goals to ensure alignment with global sustainability reporting framework. Additionally, a literature review reinforced the selection of values and development of measurement indicators for V-ESG implementation. The conceptual contribution suggests that values-driven sustainability may strengthen long-term institutional trust, corporate responsibility, and community impact. The framework could enhance traditional ESG by embedding ethical leadership, social justice, and governance transparency into sustainability strategies. By promoting a holistic, resilient, and adaptive approach, V-ESG could offer a robust alternative to traditional ESG, ensuring that businesses and investment practices not only comply with regulatory standards but also uphold ethical imperatives for a just and sustainable future. There is also a need to develop capacity of leaders and corporate teams in enhancing awareness and capability on V-ESG as a measurement tool for voluntary certification.

🔗 Provenance — このレコードを発見したソース

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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。