『実利論（アルタシャーストラ）』とESG金融：責任ある富の創出に向けた古代インドの洞察
The Arthashastra and ESG Finance: Ancient Indian Insights for Responsible Wealth Creation (原題)
(著者不明)
🤖 gxceed AI 要約
日本語
本論文は、カウティリヤの『実利論』と現代ESG金融の概念的親和性を探る。統治・福祉・資源管理の規定をESGの三 pillar に対応させ、『実利論』が統合的な「プロトESG」枠組みを先取りしていたと主張する。ESG原則が現代の革新ではなく、永続的な倫理伝統に根ざすことを示す。
English
This conceptual paper explores synergies between Kautilya's Arthashastra and modern ESG finance. It maps the ancient text's governance, welfare, and resource-management prescriptions onto ESG's three pillars, arguing the Arthashastra constitutes a coherent 'proto-ESG' framework that integrates the pillars interdependently. It positions ESG principles as rooted in enduring ethical traditions rather than purely contemporary innovations.
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基準や統合報告書の普及が進むが、ESGの思想的基盤を問う議論は少ない。本論文は、日本を含むアジアの倫理伝統とESGの接続を考える際の比較材料を提供する。
In the global GX context
While global disclosure frameworks (ISSB, CSRD) dominate ESG practice, this paper adds a non-Western philosophical perspective, arguing that ESG's ethical foundations predate modern standards. It invites reflection on how cultural traditions can inform responsible finance beyond compliance.
👥 読者別の含意
🔬研究者:ESGの概念史や非西洋的倫理基盤に関心を持つ研究者にとって、比較思想の枠組みを提供する。
🏢実務担当者:ESG方針の社内浸透や企業文化の再定義に、倫理的ナラティブを求める際の参考になる。
🏛政策担当者:ESG規制の文化的正当性や長期的な価値基盤を議論する際の思想的材料となりうる。
📄 Abstract（原文）
Purpose: To explore the conceptual synergies between Kautilya's Arthashastra and modern Environmental, Social, and Governance (ESG) finance, and to establish that ancient Indian fiscal wisdom offers a timeless ethical framework for responsible and sustainable wealth creation. Methodology: The study adopts a qualitative, conceptual, and exploratory research design. Using an interpretive and analytical approach, it draws on standard scholarly translations of the Arthashastra and on peer-reviewed scholarship on ESG, corporate governance, sustainability, and ethical finance. Thematic analysis is used to derive and compare themes from both bodies of knowledge, and the resulting linkages are organised into a conceptual framework. Analysis: The paper analyses the governance, administrative, welfare, and resource-management prescriptions of the Arthashastra and maps them systematically against the three pillars of ESG. It examines Kautilya's mechanisms of accountability and anti-corruption control, his welfare-oriented economics, and his prescriptions for the sustainable use of land, water, and forests, comparing each with modern ESG theory and evidence. Results: The study finds that the Arthashastra constitutes a coherent 'proto-ESG' framework that predates and conceptually anticipates modern sustainability standards. Unlike modern ESG models, which frequently treat the three pillars as separate, Kautilya's approach integrates governance, social welfare, and environmental stewardship into a single, interdependent model of responsible statecraft and wealth creation. Originality/Value: The paper offers a culturally grounded, value-based foundation for ESG finance, demonstrating that ESG principles are not purely contemporary innovations but are rooted in enduring ethical traditions. It argues that integrating Arthashastra-inspired ethics into financial policy and corporate strategy can strengthen ESG compliance, reinforce stakeholder trust, and enhance long-term resilience. Type of Paper: Conceptual / Exploratory Analysis.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://www.poornaprajnapublication.com/index.php/pijmess/article/download/246/237/472first seen 2026-09-12 05:37:01 · last seen 2026-09-21 05:09:24
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