← 論文一覧に戻る

Analysis of the social aspect of ESG in domestic companies: Industry perspective

国内企業におけるESGの社会的側面の分析：産業別視点 (AI 翻訳)

Elena A. FEDOROVA, Anzhelika A. KOVALEVA, Lyudmila I. CHERNIKOVA

Finance and Creditプレプリント2025-11-27#AI×ESG経営インパクト: 資金調達対象セクター: cross_sector
DOI: 10.24891/idedxr
原典: https://doi.org/10.24891/idedxr

🤖 gxceed AI 要約

日本語

本論文は、ロシア企業の非財務報告書に対してLDAトピックモデリングを適用し、ESGの社会（S）要素に関する業種別開示指標を構築した。業種による社会課題の開示パターンの違いや、特定トピックが企業価値に与える影響を明らかにしている。提案された指標は時系列・業種標準化されており、ESG分析や投資判断に活用可能である。

English

This paper applies LDA topic modeling to Russian companies' non-financial reports to construct an industry-standardized social (S) index. It identifies industry differences in social disclosure and the influence of specific topics on market capitalization. The index is time- and industry-standardized, useful for ESG analysis, investment analytics, and corporate governance.

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や有報でのESG情報開示が進むが、S（社会）要素の定量指標は依然発展途上である。本論文のトピックモデルに基づくS指数構築手法は、日本企業の開示分析や業種間比較の参考となる可能性がある。

In the global GX context

Globally, ESG rating methodologies often lack transparency in the social dimension. This paper offers a replicable, topic-modeling-based approach to standardize S-component measurement from corporate reports, which could inform ISSB and CSRD implementation efforts.

👥 読者別の含意

🔬研究者:Demonstrates a replicable LDA-based methodology for constructing a social ESG index from corporate reports, with industry normalization.

🏢実務担当者:The proposed social index can be used for benchmarking a company's social disclosure against industry peers, aiding ESG reporting and investor communication.

🏛政策担当者:Highlights industry variation in social disclosure, suggesting the need for sector-specific guidance in ESG reporting standards.

📄 Abstract（原文）

Subject. This article discusses the ESG social component, text analysis of reporting, and the industry-based approach. Objectives. The article aims to develop and test a methodology for constructing a social index based on thematic analysis of corporate non-financial reporting of Russian companies. Methods. For the study, we used the topic modeling method (LDA). Results. The article identifies industry differences in the disclosure of the social agenda and determines the influence of individual topics on the market capitalization of companies. It also presents a constructed time and industry-standardized panel that reflects both the average changes in the S-component and the company rating. Conclusions and Relevance. The average value of the social component of ESG notes a steady trend towards an increase in the depth and completeness of disclosure of the social agenda in reporting. The proposed index reflects the real priorities of companies and can be used for industry and inter-company comparisons, as well as in ESG analysis, investment analytics, and corporate governance.

🔗 Provenance — このレコードを発見したソース

🔔 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。