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石油ガス企業のESG変革と投資持続性：ウズベクネフテガスJSCの分析

ESG-ТРАНСФОРМАЦИЯ НЕФТЕГАЗОВОЙ КОМПАНИИ КАК ФАКТОР ИНВЕСТИЦИОННОЙ УСТОЙЧИВОСТИ: АНАЛИЗ АО «УЗБЕКНЕФТЕГАЗ» (原題)

(著者不明)

プレプリント2026-01-01#ESG対象セクター: oil_gas
DOI: 10.24412/2225-1545-2026-6-2145-849-862
原典: https://doi.org/10.24412/2225-1545-2026-6-2145-849-862

🤖 gxceed AI 要約

日本語

本稿はウズベキスタンの国営石油ガス企業ウズベクネフテガスのESG開示と投資持続性の関係を分析。非財務報告が環境・財務・ガバナンスリスク管理に重要であるとし、同社は基礎的なESG開示体制を構築したが、外部保証や環境KPIの詳細化、ESG目標と投資戦略の連携強化が課題と結論づける。

English

This paper analyzes the relationship between ESG disclosure and investment sustainability at JSC Uzbekneftegaz, a state-owned oil and gas company in Uzbekistan. It argues that non-financial reporting is crucial for managing environmental, financial, and governance risks. The study finds that while the company has established a basic ESG disclosure system, further investment attractiveness requires external assurance, more detailed environmental KPIs, and stronger linkage between ESG goals and investment strategy.

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

日本企業にとって、海外国営企業のESG開示事例は、SSBJ対応や投資家向け開示の参考となる。特に、外部保証やKPI詳細化の重要性は、日本の有報・統合報告書の実務にも示唆を与える。

In the global GX context

This case study of a state-owned oil and gas company in Uzbekistan contributes to global ESG disclosure scholarship by illustrating the challenges and opportunities of ESG transformation in emerging markets. It highlights the need for external assurance and detailed environmental KPIs, which are relevant to ISSB and CSRD implementation globally.

👥 読者別の含意

🔬研究者:Provides a case study on ESG disclosure in a Central Asian oil and gas company, useful for comparative research on emerging market ESG practices.

🏢実務担当者:Offers insights into the ESG disclosure gaps and improvement areas for companies in similar contexts, such as external assurance and KPI development.

🏛政策担当者:Highlights the importance of regulatory frameworks for ESG disclosure and assurance in emerging economies.

📄 Abstract（原文）

The article examines the ESG transformation of JSC Uzbekneftegaz as a factor in strengthening the investment sustainability of an oil and gas company. The relevance of the study is determined by the fact that in capital-intensive and environmentally sensitive industries non-financial reporting becomes not only a reputational tool, but also a mechanism for managing environmental, financial and governance risks. The purpose of the study is to identify the relationship between ESG disclosure, environmental transparency and investment sustainability. Based on the analysis of open reports, regulatory documents and international standards, it is concluded that JSC Uzbekneftegaz has formed a basic ESG disclosure system; however, further growth of investment attractiveness requires external assurance, more detailed environmental KPIs and stronger linkage between ESG goals and investment strategy.

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