Rethinking Sustainability Reporting: A Virtue Ethics Critique of ESG and SDGs and the Case for Social Business Enterprises
Chan Xin Liang, Tan Seng Teck, Lim Swee Geok, Mohd Nur Azad Rushidi, Eddie Hui Soon Eu, Chee How Liau, Pradeep Sonar
🤖 gxceed AI 要約
日本語
本論文は、ESGとSDGsのフレームワークを徳倫理学の観点から批判的に検討する。義務論、結果主義、美徳倫理の混在による理論的不整合が、表面的な開示やグリーンウォッシングを促進していると指摘。代替案として、美徳に基づく社会的企業（SBE）を提案し、実践駆動型の報告システムへの移行を提唱する。
English
This paper critiques ESG and SDG frameworks through virtue ethics, highlighting inconsistencies from mixing deontological, consequentialist, and virtue-based paradigms that lead to superficial disclosures and greenwashing. It proposes Social Business Enterprises as a virtue-based alternative emphasizing moral character and practical wisdom, advocating for a shift toward practice-driven 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や有報でのESG開示が進むが、本論文はその哲学的基盤の問題を提起する。直接的な政策連動は薄いが、グリーンウォッシング対策や報告の質向上への示唆を含む。
In the global GX context
Globally, ESG and SDG frameworks face criticism for greenwashing and compliance-driven metrics. This paper offers a virtue ethics lens that challenges the theoretical coherence of current reporting, relevant to ongoing debates about the effectiveness of sustainability disclosure under TCFD/ISSB.
👥 読者別の含意
🔬研究者:Provides a conceptual foundation for critiquing ESG/SDG from virtue ethics, useful for sustainability reporting theory.
🏢実務担当者:May inform corporate sustainability teams on the ethical limitations of current frameworks, but lacks practical guidelines.
🏛政策担当者:Raises questions about the design of reporting standards; could prompt reconsideration of underlying ethical paradigms.
📄 Abstract（原文）
Artificial intelligence has become an important technological innovation in the financial sector, enabling institutions to process Sustainability reporting has emerged as a critical component of corporate governance, driven by increasing stakeholder expectations for transparency and accountability. Environmental, Social, and Governance (ESG) frameworks and Sustainable Development Goals (SDGs) have become dominant tools for evaluating corporate sustainability performance. However, concerns persist regarding their ability to capture genuine ethical behavior, as both frameworks often rely on compliance-driven metrics and integrate multiple ethical perspectives. This study adopts a conceptual review approach to examine ESG and SDG frameworks through the lens of virtue ethics, alongside Kantian ethics and utilitarianism. The analysis highlights inherent theoretical inconsistencies arising from the coexistence of duty-based, outcome-based, and character-based ethical paradigms. These inconsistencies contribute to issues such as superficial disclosures, greenwashing, and reporting fatigue, limiting the effectiveness of sustainability reporting in achieving meaningful impact. The study further explores Social Business Enterprises (SBEs) as a virtue-based alternative that embeds ethical values directly into organizational practices. By emphasizing moral character, practical wisdom, and purpose-driven operations, SBEs offer a more coherent and authentic model for sustainability. The findings suggest that future sustainability reporting should transition toward virtue-based, practice-driven frameworks supported by simplified reporting systems, stronger accountability mechanisms, and institutional support. Such an approach can bridge the gap between ethical intent and practical implementation, fostering long-term value creation and sustainable development, economic growth
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.25258/ijddt.16.7s.58first seen 2026-05-05 21:33:23
- semanticscholar https://doi.org/10.25258/ijddt.16.7s.58first seen 2026-05-05 23:23:08
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