インドにおけるESG・グリーンウォッシュと企業説明責任：規制課題、開示の信頼性、統合的説明責任フレームワーク
ESG, Greenwashing and Corporate Accountability in India: Regulatory Challenges, Disclosure Credibility and an Integrated Accountability Framework (原題)
Rajanala Dr. Chandra Sekhar
🤖 gxceed AI 要約
日本語
本論文はインドを対象に、ESG開示の信頼性とグリーンウォッシュ、企業説明責任の関係を概念的に分析する。BRSRおよびBRSR Core、消費者保護局のグリーンウォッシュ指針を検討し、ステークホルダー理論等の4理論で企業の持続可能性コミュニケーションの誘因を説明する。信頼できるデータ、取締役会責任、第三者検証、ステークホルダー透明性、是正措置から成る統合的説明責任フレームワークを提案する。
English
This conceptual paper examines the link between ESG disclosure credibility, greenwashing, and corporate accountability in India. It reviews the BRSR and BRSR Core frameworks and the consumer authority's greenwashing guidelines, grounding analysis in four governance theories. It proposes an integrated accountability framework spanning reliable data, board responsibility, independent verification, stakeholder transparency, and corrective action, arguing compliance alone cannot ensure genuine sustainability.
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
インドBRSRはSSBJや日本企業の統合報告・グリーンウォッシュ対応を考える上で比較参照になる。開示の信頼性確保と第三者検証の設計は、日本企業が有報・統合報告書で説明責任を強化する際の示唆に富む。
In the global GX context
India's BRSR and BRSR Core offer a distinctive emerging-market disclosure model that complements ISSB/CSRD debates, especially on assurance and greenwashing enforcement. The proposed accountability framework adds to global scholarship on how disclosure credibility is governed beyond mere compliance.
👥 読者別の含意
🔬研究者:新興国における開示信頼性とグリーンウォッシュ規制の理論的枠組みを比較研究する際の参照点となる。
🏢実務担当者:BRSR対応や第三者検証、取締役会責任の設計を通じ、グリーンウォッシュ回避の実務チェックリストとして活用できる。
🏛政策担当者:開示義務化だけでは不十分で、検証・是正措置を組み込んだ規制設計の必要性を示唆する。
📄 Abstract（原文）
AbstractEnvironmental, Social and Governance (ESG) considerations have become increasingly relevant to corporate strategy, investment decisions, risk management, and stakeholder relations. However, the growth of sustainability reporting has also raised concerns about greenwashing, in which environmental or sustainability claims may create a misleading impression of corporate performance. This article examines the relationship between ESG disclosure credibility, greenwashing, and corporate accountability in India. It adopts a conceptual research design based on academic literature, regulatory documents, sustainability reporting frameworks, and published corporate disclosures. The analysis considers Stakeholder Theory, Legitimacy Theory, Agency Theory, and Institutional Theory to explain the incentives and governance conditions influencing corporate sustainability communication. It reviews India's Business Responsibility and Sustainability Reporting (BRSR) framework, the BRSR Core requirements, and the Central Consumer Protection Authority's guidelines on greenwashing and misleading environmental claims. The article proposes an integrated ESG accountability framework comprising reliable data systems, board-level responsibility, independent verification, stakeholder transparency, and corrective action. It also presents illustrative indicators for evaluating disclosure quality and sustainability performance. The article argues that reporting compliance alone cannot establish genuine sustainability; credible accountability requires consistency between public claims, supporting evidence, governance practices, and measurable outcomes. The proposed framework offers practical implications for corporate boards, management accountants, sustainability professionals, investors, regulators, and assurance providers. Its propositions require further empirical testing across Indian industries.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.5281/zenodo.23440628first seen 2026-10-19 05:02:21
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