Foundations, Frameworks, and Evolving Paradigms of Environmental, Social and Governance (ESG)
環境・社会・ガバナンス（ESG）の基礎、枠組み、進化するパラダイム (AI 翻訳)
Anas Jameel, Anshal Tiger, Waseem Ahmed
🤖 gxceed AI 要約
日本語
本論文はESGの理論的起源、定義の変遷、実証的根拠を体系的に検討する基礎研究である。CSR、ステークホルダー理論、エージェンシー理論等からESGの系譜を辿り、各柱の概念的強みと測定上の曖昧さを批判的に分析する。資本市場への統合、パフォーマンス連関、格付乖離、グリーンウォッシングのリスクも考察し、今後の研究課題を提示する。
English
This foundational paper systematically examines the theoretical origins, definitional evolution, and empirical evidence of ESG as a multidimensional governance construct. It traces ESG's lineage from CSR and stakeholder theory to global reporting standards, critically analyzing each pillar's strengths and measurement ambiguities. It also explores capital market integration, performance linkages, rating divergence, and greenwashing risks, concluding with key research frontiers.
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
日本ではSSBJ開示義務化や有報でのサステナビリティ情報記載が進む中、ESG概念の理論的基盤を整理した本論文は、開示実務の背景理解や社内教育に有用。特にS（社会）柱の再概念化やグリーンウォッシング論点は、今後の日本企業の開示品質向上に示唆を与える。
In the global GX context
As ISSB, CSRD, and SEC climate rules converge globally, this paper provides a conceptual anchor for understanding ESG's contested definitions and measurement challenges. Its critical analysis of rating divergence and greenwashing risks informs ongoing debates on disclosure effectiveness and substantive sustainability outcomes, relevant for global standard-setters and researchers.
👥 読者別の含意
🔬研究者:ESG研究の概念的基盤と文献マップを提供し、研究の出発点として有用。
🏢実務担当者:ESG開示の背景理論を理解し、自社の枠組み設計やグリーンウォッシング防止に活用できる。
🏛政策担当者:ESG概念の論点整理として、規制設計や基準策定の背景理解に寄与する。
📄 Abstract（原文）
Environmental, Social, and Governance (ESG) criteria have emerged over the past two decades as a dominant framework for evaluating corporate sustainability, stakeholder accountability, and long-term value creation. This foundational paper systematically examines the theoretical origins, definitional evolution, and empirical evidence underpinning ESG as a multidimensional governance construct. Drawing on seminal scholarship in corporate social responsibility (CSR), stakeholder theory, agency theory, and institutional economics, the paper traces ESG's conceptual lineage from early socially responsible investment principles through its institutionalization in global reporting standards and regulatory regimes. It critically interrogates the structure of each pillar, Environmental (E), Social (S), and Governance (G), identifying areas of conceptual strength, measurement ambiguity, and normative contestation. The paper further examines ESG's growing integration into capital markets, highlighting evidence on performance linkages, rating divergence, and greenwashing risks. It concludes by identifying key research frontiers, including the reconceptualization of the social pillar, the challenges of ESG in emerging-market contexts, and the tension between disclosure-based compliance and substantive sustainability outcomes. The paper is intended to serve as a conceptual and bibliographic anchor for scholars entering or deepening engagement with the ESG research domain.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.55559/jess.v1i2.637first seen 2026-08-04 04:50:11
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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。