サステナビリティ報告書発展の文脈における企業ESG開示のテキスト叙述特性に関する考察
Discussion on Text Narrative Features of Corporate ESG Disclosure in the Context of Sustainability Report Development (原題)
Ziyi Zhao
🤖 gxceed AI 要約
日本語
ISSBのIFRS S1・S2公表や中国本土証券取引所のサステナビリティ報告ガイドラインを踏まえ、ESG開示のテキスト実践を叙述枠組み・戦略・機能の3側面から分析する。制度的規制により叙述枠組みは収斂するが、企業はトーン調整・可読性修正・修辞選択で差別化を図る。ESG報告の機能は単一情報開示からコンプライアンス・価値伝達・印象管理の多面的応答へ変化している。
English
Against the backdrop of ISSB's IFRS S1/S2 and Chinese exchanges' sustainability reporting guidelines, this paper analyzes ESG disclosure texts through narrative framework, strategy, and function. Institutional regulation drives convergence in narrative frameworks, yet firms differentiate via tone, readability, and rhetoric. ESG reports are shifting from single-information disclosure to multi-faceted responses of compliance, value communication, and impression management.
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
SSBJ基準の導入が進む日本企業にとって、制度的規制下での叙述の収斂と差別化の緊張関係は、有報・統合報告書の記載戦略を考える上で示唆に富む。特に印象管理とコンプライアンスの二重機能は、日本企業の開示実務における課題と直結する。
In the global GX context
As ISSB standards are adopted globally, this paper's focus on narrative convergence under regulation and firm-level differentiation speaks directly to the challenges of TCFD/ISSB-aligned disclosure. It highlights how impression management persists even within standardized frameworks, relevant to CSRD and SEC climate disclosure debates.
👥 読者別の含意
🔬研究者:ESG開示テキストの叙述分析枠組みを提供し、規制と企業戦略の相互作用を理論的に理解する手がかりとなる。
🏢実務担当者:規制下でもトーンや可読性で差別化できることを示し、開示文書作成時の叙述戦略設計に活用できる。
🏛政策担当者:制度設計が叙述の収斂をもたらす一方、印象管理の余地を残すことを認識し、検証制度の強化を検討する材料となる。
📄 Abstract（原文）
The development of the world's sustainable disclosure system is promoting changes in corporate ESG reporting. In June 2023, the International Sustainability Standards Board issued the two core standards IFRS S1 and IFRS S2; in April 2024, the three main stock exchanges in the Chinese mainland released guidelines for sustainable development reporting of listed companies that are in good alignment with the ISSB Standards. ESG disclosure has moved from voluntary choice to institutionalised regulation. Based on the key nodes of the sustainable reporting system, this paper studies the text practice of ESG disclosure from three aspects: narrative framework, narrative strategy and narrative function. Based on the above results, institutional regulations lead to the convergence of narrative frameworks, but enterprises still achieve differentiation through tone adjustment, readability modification and rhetorical selection within the same framework. At the same time, the function of ESG reports is changing from single-information disclosure to a multi-faceted response of compliance, value communication and impression management. This paper will also investigate the mechanism of influence for regulatory pressure, corporate ESG performance and third-party verification, and believes that the tension between narrative convergence and strategy differentiation is the key to understanding the current features of ESG disclosure texts.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.54691/6bvysp82first seen 2026-10-02 04:47:04
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