The Expansion and Boundaries of Directors' Fiduciary Duties Under Mandatory ESG Disclosure: A Judicial Review Perspective from the Duty of Care
強制ESG開示の下での取締役の受託者義務の拡大と限界：注意義務からの司法審査の視点 (AI 翻訳)
Xiaotian Wang
🤖 gxceed AI 要約
日本語
本稿は、強制的なESG開示が取締役の注意義務に与える影響を、英国とEUの訴訟事例の比較分析を通じて考察する。裁判所がESGの失敗が注意義務違反に当たるかを判断するよう求められており、企業の自主性と説明責任のバランスを取る新たな司法枠組みが出現していることを示す。
English
This paper examines how mandatory ESG disclosure expands directors' duty of care and how courts define its limits, through comparative case analysis of UK and EU litigation. It finds courts increasingly ruling on whether ESG failures breach the duty of care, moving beyond business judgment deference. An emerging judicial framework balances corporate autonomy with stronger sustainability accountability.
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
日本の文脈では、SSBJ基準の導入や有価証券報告書でのESG情報開示義務化が進む中、取締役の注意義務の拡大は実務上重要な課題である。本稿の英EUの判例分析は、日本の裁判所や企業にとって示唆に富む。
In the global GX context
Globally, the shift to mandatory ESG disclosure (e.g., EU CSRD, ISSB) raises questions about directors' liability. This paper's judicial review analysis informs the evolving legal landscape for corporate governance and sustainability accountability.
👥 読者別の含意
🔬研究者:Legal scholars studying ESG disclosure and corporate governance will find a comprehensive comparative analysis of judicial approaches.
🏢実務担当者:Corporate board members and legal counsel can anticipate potential liability risks from ESG failures under emerging mandatory reporting regimes.
🏛政策担当者:Regulators designing enforcement frameworks for ESG disclosure should consider how courts interpret directors' duty of care beyond traditional business judgment.
📄 Abstract（原文）
The global shift from voluntary to mandatory ESG disclosure is reshaping corporate accountability, challenging the traditional boundaries of directors' duty of care. This article examines how mandatory rules expand this duty and how courts define its limits. Using comparative case analysis of litigation in the UK and EU, it traces the evolution of judicial review of directors' ESG oversight. The study finds courts increasingly asked to rule whether ESG failures breach the duty of care, moving beyond traditional deference to business judgment. It concludes that an emerging judicial framework seeks to balance corporate autonomy with stronger accountability for sustainability. This legal evolution is vital both for effective ESG regulation and for the future of global corporate governance.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.54254/2754-1169/2026.34631first seen 2026-07-18 06:05:50
🔔 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。