Corporate Governance Pillars and <scp>ESG</scp> Disclosure: A Systematic Literature Review
コーポレートガバナンスの柱とESG開示：体系的な文献レビュー (AI 翻訳)
Salma Charifa Kartout, Hanen Khemakhem
🤖 gxceed AI 要約
日本語
この研究は、ESG開示におけるコーポレートガバナンスの3つの柱（経営陣、監査委員会、外部監査人）の役割を体系的文献レビューで検討。2009年から2024年までの181論文を分析し、経営陣の役割が際立つ一方、監査委員会と外部監査人の研究は限られていることを示す。新しいISSB基準の機会に触れ、実務家と政策立案者にガバナンス強化と基準採用を促す。
English
This systematic literature review examines the roles of three corporate governance pillars (management, audit committees, external auditors) in ESG disclosure, analyzing 181 articles from 2009-2024. Findings show management's role is most prominent, while audit committee and external auditor roles remain under-researched. The study highlights opportunities from new ISSB standards and calls for stronger governance mechanisms.
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
日本のGX文脈では、SSBJがISSBをベースにしたサステナビリティ開示基準を策定中であり、本レビューは経営陣・監査委員会・外部監査人の役割を明確化することで、日本企業のガバナンス体制整備に示唆を与える。特に、有報でのESG開示が進む中、監査機能の強化が今後の課題となる。
In the global GX context
Globally, with ISSB standards rolling out and mandatory ESG disclosure expanding (EU CSRD, SEC climate rules), this review provides a structured overview of how corporate governance pillars can enable high-quality disclosure. It identifies gaps in audit committee and external auditor research, which are critical as assurance requirements intensify.
👥 読者別の含意
🔬研究者:Useful for identifying research gaps in ESG disclosure governance, especially the under-researched roles of audit committees and external auditors.
🏢実務担当者:Helps corporate sustainability teams understand which governance mechanisms (management, audit, assurance) are most critical for credible ESG disclosure.
🏛政策担当者:Highlights the need to strengthen governance frameworks, particularly audit committee oversight and external assurance, to support new ESG disclosure standards.
📄 Abstract（原文）
ABSTRACT Environmental, social, and governance (ESG) disclosure is attracting the attention of standard setters, regulatory bodies, academics, and practitioners. This interest stems from the evolution of ESG disclosure standards—notably, the new sustainability standards developed by the International Sustainability Standards Board. While considering the opportunities that these new standards offer for future research, this study sheds light on the roles of the key corporate governance pillars involved in the ESG disclosure process, as documented in previous research. A content analysis of 181 articles published between 2009 and 2024 focuses on the roles of three main pillars in ESG disclosure: management, audit committees, and external auditors. Our analysis shows that the role of management stands out most, whereas research remains limited on the roles of the audit committee and external auditors. Our results highlight the roles of these corporate governance pillars in the ESG disclosure process and point to future research opportunities. Our study also notes a growing interest in ESG disclosure research and calls on practitioners and policymakers to strengthen corporate governance mechanisms, while encouraging the adoption of the new ESG disclosure standards.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.1111/1911-3838.70024first seen 2026-07-08 06:57:06
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