ナイジェリアにおける21世紀のビジネス成功のための戦略的ツールとしての企業報告：サステナビリティ仮説はどの程度妥当か？
Corporate Reporting as a Strategic Tool for Achieving Business Success in the 21st Century in Nigeria: How Valid is the Sustainability Hypothesis? (原題)
Olayemi Sunday Sanya, I. Akintoye
🤖 gxceed AI 要約
日本語
本稿はナイジェリアを対象に、企業報告が財務開示からESG・サステナビリティ指標を含む戦略的ツールへと進化した経緯をレビューする。2021年気候変動法やパリ協定、SDGsの影響を踏まえ、厳格なサステナビリティ報告が長期的なビジネス成功に本当に寄与するかという「サステナビリティ仮説」の妥当性を検討する。新興国では制度的インフラや規制枠組みが先進国と異なり、実証的検証がなお議論の的であると指摘する。
English
This literature review examines how corporate reporting in Nigeria has evolved from purely financial disclosure into a strategic tool incorporating ESG and sustainability metrics. It interrogates the 'sustainability hypothesis'—whether rigorous sustainability reporting genuinely drives long-term business success—in an emerging-market context shaped by the 2021 Climate Change Act, the Paris Agreement, and the SDGs. It argues empirical validation remains contested where institutional and regulatory infrastructure differs from developed economies.
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
新興国における開示制度と企業価値の関係を扱う点は、日本企業がグローバルサプライチェーンや新興国投資先のESG対応を評価する際の参考になる。SSBJ導入後の日本でも、開示が実際に企業成果へ結びつくかの議論は共通課題である。
In the global GX context
This adds an emerging-market perspective to global disclosure scholarship dominated by TCFD/ISSB/CSRD frameworks, questioning whether reporting mandates translate into business outcomes where regulatory maturity is lower. It is relevant to international investors assessing Nigerian and African counterparties' ESG readiness.
👥 読者別の含意
🔬研究者:新興国におけるESG開示と企業成果の因果関係を検証する研究課題と方法論的課題を整理するのに有用。
🏢実務担当者:ナイジェリアなど新興国拠点・取引先のESG開示成熟度を評価する際の背景理解に役立つ。
🏛政策担当者:新興国で開示規制を設計する際、制度インフラ整備と実効性検証の重要性を示唆する。
📄 Abstract（原文）
The landscape of corporate reporting has undergone substantial transformation in the 21st century, particularly in emerging markets such as Nigeria, where business entities face mounting pressures to balance financial performance with environmental, social, and governance (ESG) considerations. Corporate reporting has evolved from a purely financial disclosure mechanism to a comprehensive strategic tool encompassing sustainability metrics that reflect stakeholder expectations and societal demands. The fundamental question underlying this literature review concerns the validity of the sustainability hypothesis the assertion that rigorous corporate sustainability reporting serves as a legitimate and effective instrument for achieving long-term business success in the Nigerian context. The concept of sustainability reporting as a strategic business tool has gained prominence following increased global emphasis on responsible business practices, particularly following the 2015 Paris Agreement and the United Nations Sustainable Development Goals. In Nigeria, this evolution has been shaped by regulatory developments such as the 2021 Climate Change Act and growing investor sophistication regarding non-financial performance metrics. However, empirical validation of whether sustainability reporting genuinely translates into measurable business success remains contested in academic and practitioner circles, particularly in emerging market contexts where institutional infrastructure, regulatory frameworks, and market maturity differ substantially from developed economies.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://rsisinternational.org/journals/ijrsi/uploads/vol13-iss8-pg3085-3096-202609_pdf.pdffirst seen 2026-09-19 05:52:38 · last seen 2026-09-22 05:19:53
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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。