ESG Disclosure and Corporate Accountability: An Analysis of Listed Companies
ESG開示と企業説明責任：上場企業の分析 (AI 翻訳)
K. Kanimozhi, C. Vethirajan
🤖 gxceed AI 要約
日本語
本研究は、上場企業におけるESG開示の程度と企業の説明責任（コーポレート、非コーポレート、規制遵守）の関係を統計的手法と構造方程式モデリング（SEM）を用いて分析した。結果、ESG開示の増加が企業の説明責任とステークホルダーの信頼を高める正の効果があることが示された。
English
This study examines the relationship between ESG disclosure levels and corporate accountability among listed companies using statistical methods and SEM. Results show that increased ESG disclosure positively affects corporate accountability and stakeholder confidence.
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
本論文は、ESG開示と企業説明責任の関連を示しており、日本においてもSSBJ基準や有報でのESG開示が進む中で、企業の説明責任向上に資するエビデンスとなる。
In the global GX context
This paper provides empirical evidence linking ESG disclosure to corporate accountability, supporting global frameworks like ISSB, CSRD, and SEC climate disclosure rules.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the ESG disclosure-accountability link, useful for further research on disclosure effectiveness.
🏢実務担当者:Can be used to justify increased ESG disclosure to stakeholders and improve corporate accountability practices.
🏛政策担当者:Supports the case for mandatory ESG disclosure regulations to enhance corporate accountability.
📄 Abstract（原文）
ESG disclosure provides a way for firms to inform the public about their sustainability initiatives while ensuring that they adhere to best business practices. The paper presents the findings of a research study focused on the connection between the level of corporate accountability among public companies and the level of ESG disclosure provided by those companies. Secondary sources (financial statements, ESG data, sustainability reporting) will be analyzed using statistical methods to examine the effect of ESG disclosure on corporate accountability as measured through corporate, non-corporate, and regulatory compliance. A SEM will also be employed to model the relationship between the three components of ESG with corporate accountability. Results indicate that firms increasing the amount of ESG disclosure create a positive effect on creating increased corporate accountability and stakeholder confidence.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.62823/jmme/16.01.8610first seen 2026-05-05 23:19:50
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。