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ESG情報開示の質に関する研究：BYDとテスラの事例研究

Research on the Quality of ESG Information Disclosure: A Case Study of BYD and Tesla (原題)

Haorong Han

Advances in Economics Management and Political Sciences📚 査読済 / ジャーナル2026-08-11#ESGOrigin: Global経営インパクト: 資金調達対象セクター: automotive
DOI: 10.54254/2754-1169/2026.36115
原典: https://doi.org/10.54254/2754-1169/2026.36115

🤖 gxceed AI 要約

日本語

本研究は、2022年から2024年までのBYDとテスラのESG開示の質を比較し、内容の完全性、データの継続性、可視化の有効性を評価する統一フレームワークを開発した。BYDは国際基準に沿った標準化された開示を進め、テスラは戦略的コミュニケーションを重視することを明らかにした。企業は標準化と戦略的開示のバランスが重要と結論づけている。

English

This study compares ESG disclosure quality of BYD and Tesla from 2022 to 2024, developing a unified framework assessing content completeness, data continuity, and visualization effectiveness. It finds BYD follows a standards-oriented approach aligned with international frameworks, while Tesla emphasizes strategic communication. The study concludes that balancing standardized disclosure with strategic communication is crucial for transparency.

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開示基準の適用が迫る中、企業のESG開示の質向上が課題。本研究成果は、日本企業が国際基準と自社戦略のバランスを取る際の参考となる。

In the global GX context

As ISSB and CSRD standards evolve, this comparative analysis of BYD and Tesla offers insights into balancing standardized and strategic ESG disclosure, relevant for global companies navigating diverse reporting expectations.

👥 読者別の含意

🔬研究者:Provides a comparative framework for assessing ESG disclosure quality across firms and sectors.

🏢実務担当者:Offers practical insights on balancing standardized and strategic ESG reporting to meet investor and regulatory expectations.

🏛政策担当者:Highlights the need for harmonized ESG disclosure standards to improve comparability and transparency.

📄 Abstract（原文）

As Environmental, Social, and Governance (ESG) practices become increasingly important in evaluating corporate sustainability, differences in disclosure approaches have led to significant variations in ESG reporting quality and comparability. This study examines the ESG disclosure quality of BYD and Tesla between 2022 and 2024. A unified evaluation framework covering content completeness, data continuity, and visualization effectiveness is developed to compare the two companies. The findings show that BYD follows a standards-oriented disclosure approach characterized by increasing alignment with international ESG frameworks and stronger institutionalization. In contrast, Tesla adopts a strategy-oriented approach that emphasizes product impact and technological innovation. The study concludes that companies should balance standardized disclosure with strategic communication to improve transparency and reporting quality.

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