ESG disclosure, AI integration and organizational change for sustainability culture and climate resilience in Bangladesh: a moderated mediation model
バングラデシュにおけるESG開示、AI統合、および持続可能性文化と気候レジリエンスのための組織変革：調整された媒介モデル (AI 翻訳)
Md Arafat Rahman, Sazzad Hossain Shaon
🤖 gxceed AI 要約
日本語
本研究は、バングラデシュの434名を対象とした調査に基づき、AI統合がESG開示を強化し、持続可能性文化と気候レジリエンスを促進することを実証。ステークホルダーの認識が媒介し、組織のイノベーション能力が調整効果を持つ。エマージング経済におけるAIとESG会計の統合モデルを初めて検証。
English
This study empirically investigates the role of AI in enhancing ESG disclosures in Bangladesh, using a survey of 434 respondents. It finds that AI integration significantly improves ESG reporting, fostering sustainability culture and climate resilience, with stakeholder awareness as a mediator and innovation performance as a moderator. This provides a validated model for AI-ESG integration in emerging 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
本論文はバングラデシュを対象としているが、AIを活用したESG開示の実証モデルは、日本の企業が新興市場でのサステナビリティ報告に応用できる示唆を含む。特に、ステークホルダー認識と組織イノベーションの役割は、日本企業のESG戦略にも参考となる。
In the global GX context
This paper provides empirical evidence from Bangladesh on how AI can enhance ESG disclosure and climate resilience. While not directly applicable to global disclosure standards (TCFD/ISSB), it offers a moderated mediation model that could inform similar studies in other emerging markets and highlight the role of technology in sustainability reporting.
👥 読者別の含意
🔬研究者:GX researchers can explore the validated model of AI-ESG integration in an emerging economy context.
🏢実務担当者:Sustainability teams in multinational corporations with operations in Bangladesh can apply findings to improve ESG reporting using AI.
🏛政策担当者:Policymakers in developing countries can consider AI as a tool to enhance ESG disclosure quality.
📄 Abstract（原文）
This study aims to investigate the role of Artificial Intelligence (AI) in enhancing environmental, social and governance disclosures in organizations in Bangladesh, focusing on the integration of sustainability culture (ESC) and climate resilience (CLR) within organizations. Using a cross-sectional survey of 434 respondents from various industries in Bangladesh, this study uses structural equation modeling to test the hypotheses on the relationship between AI integration, ESG disclosures and organizational change. The findings show that AI integration significantly enhances ESG reporting, fostering a strong sustainability culture and improving organizational climate resilience. The study also reveals that stakeholder awareness mediates the relationship between ESG disclosures and sustainability culture, with Organizational innovation performance moderating the effect of AI use on sustainability culture. The study provides valuable insights for organizations aiming to enhance their ESG reporting practices through AI, offering practical strategies for improving sustainability culture and climate resilience in response to global climate challenges. The study highlights the role of digital transparency and stakeholder consciousness in advancing sustainability goals. It emphasizes the importance of ethical AI use and inclusiveness in environmental reporting, helping firms balance economic growth with societal well-being and climate justice in vulnerable regions. This pioneering study in an emerging economy empirically validates a moderated mediation model integrating AI with ESG accounting, advancing stakeholder theory and the resource-based view in organizational change contexts.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1108/jaoc-05-2025-0164first seen 2026-05-05 23:07:47
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。