プロジェクトファイナンス監査、プロジェクト品質管理、ESG実践が企業の持続可能性に果たす役割

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:ESG・監査・品質管理を統合した持続可能性モデルの実証例として、SEM-PLS設計の参考になる。

🏢実務担当者:ESG開示とプロジェクト監査・品質管理を連動させ、投資家向けシグナルと長期リスク低減に活用できる。

🏛政策担当者:建設・インフラ分野でESGと監査・品質基準の連携を促す規制設計の根拠となりうる。

The main objective of this study is to analyze and examine the influence of project financing audits, project quality management, and environmental, social, and governance (ESG) practices on corporate sustainability. This study seeks to determine the extent to which governance mechanisms and project implementation quality can ensure long-term business continuity and organizational resilience. The research employs a quantitative methodology utilizing Structural Equation Modeling with Partial Least Squares (SEM-PLS) to test the hypothesized relationships. The research sample comprises 432 respondents, including directors and senior executives from companies operating in the construction, infrastructure, and energy sectors that actively publish sustainability reports. Comprehensive data on ESG scores, financing audit reports, and project quality management metrics were systematically collected. A structured questionnaire employing a five-point Likert scale (1-5) was utilized to measure the following constructs: Project Financing Audits (X1), Project Quality Management (X2), ESG Practices (X3), and Corporate Sustainability (Y). The SEM-PLS analytical procedure encompasses three sequential stages: model specification, outer model evaluation (assessment of measurement model validity and reliability), and inner model evaluation (structural model assessment for hypothesis testing). Data processing was conducted using SmartPLS software. The empirical findings reveal that project finance audits, project quality management, and ESG practices each exert a positive and statistically significant impact on corporate sustainability. These three factors collectively strengthen organizational transparency, enhance investment efficiency, and facilitate effective long-term risk mitigation strategies. In conclusion, this research demonstrates that project financing audits, project quality management, and ESG practices positively and significantly contribute to corporate sustainability. These variables exhibit mutually reinforcing relationships that collectively generate long-term organizational value. Project Finance Audits play a pivotal role in ensuring financial accountability, preventing fund misuse, and ensuring that capital allocation and project investments are executed effectively and efficiently to safeguard long-term financial health. Project Quality Management contributes to mitigating operational failure risks, improving work efficiency, and ensuring that project outputs conform to established quality standards, thereby maintaining and enhancing the company's public reputation. ESG Practices serve as a positive signal to the market and investors, as they have been empirically proven to minimize long-term operational risks, strengthen stakeholder relationships, and enhance future business value and organizational resilience.

• semanticscholar https://doi.org/10.5267/j.jpm.2026.9.002first seen 2026-09-12 05:36:16 · last seen 2026-09-22 05:08:12