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The Role of ESG Compliance in Strategic Management of Multinational Corporations

Fisnik Brovina, Dario Sipos, Halina Kot, Małgorzata Wilczyńska, Daniel Salabura

Change Management: An International Journal📚 査読済 / ジャーナル2026-03-31#ESG
DOI: 10.18848/2327-798x/cgp/a124
原典: https://doi.org/10.18848/2327-798x/cgp/a124

🤖 gxceed AI 要約

日本語

ポーランドとアルバニアの多国籍企業におけるESGコンプライアンスを比較。ポーランドは規制が整備されスコア4.0、アルバニアは2.6と低い。デジタル化やリーダーシップの重要性を指摘。

English

Compares ESG compliance of MNCs in Poland vs Albania. Poland scores 4.0 with strong regulation and digital adoption; Albania scores 2.6 with low transparency. Recommends stronger digital reporting and regulatory alignment.

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ESG実務に直接的な関連は薄いが、東欧の事例として比較参照の価値がある。ポーランドの規制枠組みはSSBJや有報制度と対比可能。

In the global GX context

Provides a comparative perspective on ESG compliance in two Eastern European countries, highlighting the role of digital tools and regulatory enforcement. Relevant for understanding how ESG maturity varies across jurisdictions.

👥 読者別の含意

🔬研究者:Comparative ESG compliance methodology across regulatory contexts.

🏢実務担当者:Benchmarking ESG practices in less mature markets.

🏛政策担当者:Insights on regulatory gaps and digital monitoring needs.

📄 Abstract(原文)

This study examines how multinational corporations (MNCs) integrate environmental and social responsibility principles, along with sound corporate governance, within different regulatory contexts, focusing on Poland and Albania. The study employs a mixed-methods design combining a quantitative Environmental, Social, and Governance (ESG) compliance assessment of six multinational and nationally dominant corporations (three operating in Poland and three in Albania) as the primary units of analysis, with a qualitative examination based on systematic document analysis of corporate reports, regulatory frameworks, and publicly available strategic and sustainability disclosures. The research also compared regulatory frameworks, institutional support, and practical ESG implementation in both countries. The results show that Poland demonstrates a high level of regulatory oversight, wide digital adoption, and active state involvement, achieving an overall ESG compliance score of 4.0. The country benefits from a developed nonfinancial reporting system, digital platforms for monitoring sustainability indicators, and mechanisms that promote responsible business conduct. In contrast, Albania scored 2.6, reflecting limited ESG structure, low transparency, and minimal digital integration. Many companies lack systematic sustainability planning, and managerial competence in ESG remains insufficient. Cross-country comparison highlighted several barriers, including weak regulatory harmonization, limited digital monitoring tools, and insufficient leadership accountability. The study proposes recommendations such as strengthening digital reporting, aligning national regulations with international standards, and enhancing government support.

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