A Text Mining-Based Analysis of ESG Materiality and Disclosure Consistency in Higher Education
テキストマイニングに基づく高等教育におけるESGマテリアリティと開示の一貫性分析 (AI 翻訳)
Minjung Kwak, Suah Kim, Hyunwoo Park, Yujin Park, Gayoung Song
🤖 gxceed AI 要約
日本語
韓国の21大学のサステナビリティ報告書をテキストマイニングで分析し、ESG課題の重要度と開示レベルの一致度を評価。ガバナンス関連は高開示だが、環境・社会分野では重要度に比べ開示が低いギャップを発見。高等教育向けESG開示評価フレームワークを提案。
English
This study analyzes ESG disclosure consistency in 21 South Korean universities using text mining. Governance issues show high materiality and disclosure, while environmental and social issues have disclosure gaps despite importance. Proposes a data-driven framework for evaluating ESG reporting in higher education.
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
日本の大学でもESG情報開示が求められつつあるが、本論文は韓国事例。日本ではSSBJ基準や有報でのESG開示が進む中、大学セクターへの応用可能性を示唆するが、直接的なGX政策連動は弱い。
In the global GX context
While focused on South Korea, this paper offers a methodology for assessing ESG disclosure consistency that could be applied globally to higher education institutions. It highlights the gap between materiality and reporting, relevant for ISSB and other disclosure frameworks.
👥 読者別の含意
🔬研究者:Provides a text mining methodology for ESG disclosure analysis in higher education, useful for comparative studies.
🏢実務担当者:Universities can use the framework to identify gaps between material ESG issues and actual reporting.
🏛政策担当者:Offers insights for regulators considering ESG disclosure requirements for the education sector.
📄 Abstract（原文）
This study aims to analyze the consistency between the materiality and the disclosure level of ESG (Environmental, Social, Governance) management issues in higher education institutions, and to derive strategic implications for improving ESG management practices in universities. To this end, sustainability reports and University Innovation Support Project plans published by 21 major universities in South Korea were collected and analyzed. Using text mining techniques, the study quantified the disclosure level of each ESG issue based on the frequency of relevant keywords. The average disclosure level for each issue was then mapped against its materiality score, as identified in prior research, to assess the alignment and potential gaps between the two dimensions. The analysis revealed that governance-related issues generally demonstrated both high materiality and high levels of disclosure. In contrast, several issues in the environmental and social responsibility domains showed relatively low disclosure levels despite their recognized importance. This suggests a disconnect between strategic importance and reporting practices in certain ESG areas. The study offers a data-driven and systematic framework for evaluating ESG disclosure in higher education, which can be used to inform practical strategies and strengthen institutional ESG execution and reporting systems. The proposed framework is expected to contribute to the advancement of ESG management and sustainability reporting practices in the higher education sector.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.55685/bcr.2025.47.2.147first seen 2026-05-05 19:08:00
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