Discursive Governance and Development Goals: A Performative Theory of Corporate Purpose in Sustainability Discourse
談話的ガバナンスと開発目標：持続可能性言説における企業目的のパフォーマティブ理論 (AI 翻訳)
Augustine Okeke, Ifeanyi Ugbebor
🤖 gxceed AI 要約
日本語
本研究は、SDG-Purpose Alignment Index (SPAI) という計算論的構築物を導入し、CEOレターのテーマ・トーン・スタイルが特定のSDG目標とどの程度整合しているかを定量化した。アフリカ10カ国の上場企業148社の740通のCEOレターを分析した結果、SPAIスコアの高さはESG開示と財務業績の両方に正の影響を与えることが明らかになった。これにより、修辞的整合性が情報不足環境における高コストなガバナンスシグナルとして機能することを示した。
English
This study introduces the SDG-Purpose Alignment Index (SPAI), a computational construct quantifying how CEO letters align thematically, tonally, and stylistically with specific SDG targets. Analyzing 740 CEO letters from 148 listed firms across 10 African economies (2018-2023), it finds that higher SPAI scores predict both superior ESG disclosure and financial performance, positioning rhetorical alignment as a high-cost governance signal in data-scarce environments.
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
本論文は、SSBJや統合報告書におけるSDGs関連開示の質を測る手法として日本企業にも応用可能である。特に、CEOレターの修辞的整合性がESG評価や投資家の信頼に与える影響を定量化しており、日本の有報や統合報告書における非財務情報の充実に示唆を与える。
In the global GX context
This paper provides a replicable method (SPAI) for measuring SDG alignment in corporate disclosures, directly relevant to global frameworks like TCFD, ISSB, and CSRD, particularly in low-transparency contexts. It reframes language as strategic governance infrastructure, contributing to the empirical literature on ESG disclosure and corporate purpose.
👥 読者別の含意
🔬研究者:Provides a replicable tool (SPAI) to measure SDG alignment and links it to ESG disclosure and financial performance, extending signalling and rhetorical governance theories.
🏢実務担当者:CEO letters can be strategically crafted to signal SDG alignment, potentially improving ESG ratings and investor trust; the SPAI tool can be used for internal benchmarking.
📄 Abstract（原文）
This study theorises and empirically tests performative purpose alignment theory (PPAT), which conceptualises corporate purpose as a performative artefact materialised through discursive and multimodal signals. To operationalise this, we introduced the SDG–Purpose Alignment Index (SPAI), a computational construct that quantifies the thematic, tonal and stylistic alignment of CEO letters with specific SDG targets. Drawing on 740 CEO letters from 148 publicly listed firms across 10 African economies (2018–2023), we integrate Latent Dirichlet Allocation, domain‐specific sentiment modelling and speech‐act classification within a System‐GMM framework. Findings demonstrate that high SPAI scores predict both superior ESG disclosure and financial performance, positioning rhetorical alignment as a high‐cost governance signal in data‐scarce environments. Moreover, alliteration enhances expressive intent, while excessive repetition undermines authenticity. Visual content modulates these effects: Informative images reinforce narrative credibility, whereas directive visuals erode trust unless rhetorically anchored. Theoretically, this study extends signalling, rhetorical governance and speech act theories by reconceptualising corporate purpose as a linguistically and visually encoded governance mechanism. Methodologically, it offers a replicable tool for measuring SDG alignment in low‐transparency contexts. In practice, it reframes language not as a communicative accessory but as a strategic infrastructure for achieving purpose in the Global South.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1002/bse.71242first seen 2026-07-27 05:50:58
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
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。