The Consequences of ESG Rating Divergence on CorporateTransparency and Disclosure Practices
ESG格付の乖離が企業の透明性と開示慣行に及ぼす影響 (AI 翻訳)
Nayla Zahiya Syifa, Yusnaini Yusnaini
🤖 gxceed AI 要約
日本語
本論文はESG格付の乖離が企業の透明性と開示に与える影響を体系的文献レビューで検討。評価手法・指標・データ源の違いが情報混乱を招き、企業は開示強化で対応する。規制・市場監視が改善を促進し、格付乖離は企業報告に課題と機会をもたらす。
English
This systematic literature review examines how ESG rating divergence affects corporate transparency and disclosure. Differences in methodologies and data sources create information confusion, prompting firms to strengthen disclosure. Regulatory oversight and market forces drive improvement, presenting both challenges and opportunities for sustainability reporting.
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開示基準や有報でのESG情報拡充が進む中、格付乖離は投資家の判断に影響。本論文は、日本企業が対処すべき開示品質向上の重要性を裏付ける。
In the global GX context
Globally, ESG rating divergence undermines TCFD/ISSB-aligned disclosure credibility. This paper highlights how firms respond to rating inconsistencies, reinforcing the need for standardized data and governance to align with regulatory initiatives like CSRD and SEC climate rules.
👥 読者別の含意
🔬研究者:Provides a structured synthesis of recent literature on ESG rating divergence and its consequences for corporate disclosure.
🏢実務担当者:Offers insights on how to improve transparency and disclosure practices to mitigate the negative effects of rating divergence.
🏛政策担当者:Emphasizes the role of regulation and oversight in reducing rating inconsistencies and improving market confidence.
📄 Abstract（原文）
This study aims to examine the consequences of ESG rating divergence on corporate transparency and disclosure practices using a Systematic Literature Review (SLR) approach. Twenty papers that satisfy the inclusion criteria are identified, screened, and subjected to content analysis as part of the study's investigation of international journal articles published between 2022 and 2026 and indexed in Scopus, Sinta and Garuda. The findings show that variations in rating agencies' evaluation techniques, indicators, weighting schemes, and data sources lead to ESG rating divergence, which can lead to information confusion and impact investor views in the capital markets. In order to lessen information asymmetry and boost stakeholder trust, the literature demonstrates that variations in ESG ratings motivate businesses to strengthen disclosure policies and increase openness. Reducing rating inconsistencies is found to be mostly dependent on improved ESG reporting quality, more access to sustainability data, and more robust governance structures. Additionally, corporations are driven to improve sustainability disclosure and openness by external forces like market surveillance, regulatory rules, and stakeholder expectations. Overall, the results indicate that ESG rating divergence offers corporate reporting both opportunities and challenges. While rating discrepancies may raise uncertainty, they also encourage businesses to strengthen transparency, improve disclosure quality, and increase accountability in sustainability reporting practices.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.71417/j-sime.v2i4.1734first seen 2026-07-13 06:44:31
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