ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) REPORTING: ENHANCING TRANSPARENCY IN SUSTAINABLE FINANCE
環境（E）、社会（S）、ガバナンス（G）報告：サステナブルファイナンスにおける透明性の向上 (AI 翻訳)
Getah Ester Hayatullah, Napat Chai, Ming Pong
🤖 gxceed AI 要約
日本語
本論文は、サステナブルファイナンスにおける透明性向上のためのESG報告の役割を体系的にレビューする。質的アプローチにより、高品質で標準化されたESG開示が情報の非対称性を減らし、投資家の信頼を強化することを示す。結論として、調和のとれた基準と堅牢なガバナンスがESG報告の有効性に不可欠であると述べている。
English
This paper systematically reviews the role of ESG reporting in enhancing transparency in sustainable finance. Using a qualitative approach, it finds that high-quality, standardized ESG disclosures reduce information asymmetry and strengthen investor confidence. It concludes that harmonized standards and robust governance are essential for effective ESG 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基準の策定が進み、ESG報告の義務化が議論されている。本レビューは、開示の質と標準化の重要性を再確認し、日本の制度設計に示唆を与える。
In the global GX context
With global frameworks like ISSB and CSRD driving mandatory ESG disclosure, this review reinforces the business case for standardized reporting, relevant for multinational firms and regulators navigating fragmented regimes.
👥 読者別の含意
🔬研究者:Provides a comprehensive synthesis of ESG reporting literature, highlighting gaps in standardization and verification.
🏢実務担当者:Offers evidence that robust ESG disclosure can lower cost of capital and enhance stakeholder trust.
🏛政策担当者:Supports arguments for harmonized ESG reporting standards and independent assurance mechanisms.
📄 Abstract（原文）
The growing emphasis on sustainability within global financial markets has elevated Environmental, Social, and Governance (ESG) reporting as a central mechanism for enhancing transparency and accountability in sustainable finance. Investors, regulators, and other stakeholders increasingly rely on ESG disclosures to evaluate non-financial risks, long-term value creation, and corporate responsibility. This study aims to analyze the role of ESG reporting in improving transparency and its implications for sustainable finance practices. The research adopts a qualitative analytical approach based on a systematic review of peer-reviewed academic literature, international reporting standards, regulatory frameworks, and secondary data from sustainability reports and financial institutions. The findings indicate that high-quality ESG reporting enhances information transparency, reduces information asymmetry, and strengthens investor confidence by enabling more accurate assessment of corporate sustainability performance. Consistent and standardized ESG disclosures are associated with improved capital allocation efficiency, lower perceived risk, and stronger stakeholder trust. The study concludes that ESG reporting is a critical instrument for advancing sustainable finance, provided it is supported by harmonized standards, robust governance mechanisms, and credible verification processes.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://research.adra.ac.id/index.php/jmf/article/download/3362/2456first seen 2026-07-10 05:45:27
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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。