How institutional configurations shape ESG disclosure and green energy transition: evidence from East Asia
制度的構成がESG開示とグリーンエネルギー転換をどう形成するか：東アジアからの証拠 (AI 翻訳)
Li Zhuo
🤖 gxceed AI 要約
日本語
本研究は東アジアにおけるESG開示システムとグリーンエネルギー転換の関係を比較制度論の視点から分析。中国、日本、韓国を比較し、規制の強制力と市場主導の開示品質という2つの制度的次元を特定。日本は市場調整によるシグナリング効果、中国は説明責任型ガバナンス、韓国はハイブリッドモデルを採用していることを明らかにし、ESG開示の有効性は制度的文脈に依存することを示唆。
English
This study examines ESG disclosure and green energy transition in East Asia from a comparative institutional perspective. It identifies two key dimensions: regulatory coerciveness and market-driven disclosure quality. Comparing China, Japan, and South Korea, it finds Japan relies on signaling via market coordination, China on accountability-based governance, and Korea on a hybrid model. The paper argues that institutional context conditions the effectiveness of ESG disclosure for energy transition.
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、日本のESG開示が市場調整型のシグナリング効果に依存している点を明確にし、SSBJや統合報告書の実務において、情報の信憑性と市場への影響力を高めるための制度的設計に示唆を与える。また、東アジア比較により日本独自の制度経路を浮き彫りにしている。
In the global GX context
This paper challenges the convergence hypothesis in ESG disclosure by showing that institutional diversity shapes disclosure effectiveness. For global practice, it suggests that disclosure regimes should be designed to fit national institutional contexts, and that multiple pathways exist for disclosure to support energy transition.
👥 読者別の含意
🔬研究者:Provides a comparative institutional framework that explains why ESG disclosure practices and outcomes differ across countries, advancing the literature on ESG and institutional theory.
🏢実務担当者:Helps corporate sustainability teams understand how their home-country institutional setting affects the signaling power and credibility of their ESG disclosures.
🏛政策担当者:Provides evidence that disclosure regulations should be tailored to national institutional contexts rather than adopting a one-size-fits-all approach.
📄 Abstract（原文）
This study examines the relationship between ESG disclosure systems and green energy transition pathways in East Asia from a comparative institutional perspective. Drawing on Institutional Theory and the Varieties of Capitalism (VoC) framework, it argues that ESG disclosure systems in East Asia exhibit significant institutional divergence rather than convergence toward a single governance model. Regulatory coerciveness and market-driven disclosure quality emerge as two key institutional dimensions shaping ESG governance. Furthermore, ESG disclosure contributes to the green energy transition through three transmission mechanisms: signaling, accountability, and institutional diffusion. Based on a comparative analysis of China, Japan, and South Korea, the study finds that China primarily relies on accountability-based governance, Japan emphasizes signaling effects driven by market coordination, while South Korea adopts a hybrid governance model that combines regulatory intervention with market-based mechanisms. The study contributes to the literature by demonstrating that the effectiveness of ESG disclosure is conditioned by institutional context and that multiple institutional pathways exist through which ESG disclosure can facilitate the green energy transition.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.46932/sfjdv7n7-017first seen 2026-07-30 05:41:14
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