Sustainability Performance, National Culture, and Corporate Financial Performance
サステナビリティパフォーマンス、国民文化、企業財務パフォーマンス (AI 翻訳)
Jagjit Saini, Cari Burke‐Kolehmainen, Gaurav Kumar
🤖 gxceed AI 要約
日本語
本研究は、AIベースのTruValue Labs ESGデータ（SASB基準）を用い、52カ国6000超の観測値から、国民文化と法起源がサステナビリティパフォーマンスに与える影響、およびサステナビリティパフォーマンスと財務パフォーマンスの関連を分析。国民文化の次元がサステナビリティパフォーマンスに影響を与えること、法起源がその関連を調整することを確認。サステナビリティパフォーマンスと財務パフォーマンスの間に弱い正の関連があり、国民文化がその関連を調整することを発見。
English
This study uses AI-based TruValue Labs ESG data (SASB framework) with over 6,000 observations from 52 countries to examine the impact of national culture and legal origin on sustainability performance, and how they moderate the association between sustainability performance and corporate financial performance. Results show that dimensions of national culture affect sustainability performance, legal origin moderates the culture-performance link, and there is a weak positive association between sustainability and financial performance, moderated by national culture.
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や有報でのサステナビリティ開示が進行中。文化や法制度が開示実務に与える影響を理解することで、グローバル基準の日本への適用や投資家対応の示唆を得られる。
In the global GX context
This paper contributes to the global discourse on sustainability disclosure regulation by highlighting how national culture and legal origin influence ESG performance and its financial impact. It provides robust cross-country evidence useful for standard-setters like ISSB and for multinational corporations harmonizing reporting across jurisdictions.
👥 読者別の含意
🔬研究者:Provides a large-sample, cross-country analysis of cultural and legal determinants of ESG performance using a novel AI-based dataset.
🏢実務担当者:Insights into how cultural context and legal origin affect sustainability performance can inform global ESG strategy and reporting approaches.
🏛政策担当者:Highlights the need to consider cultural and legal diversity when designing and harmonizing sustainability disclosure regulations.
📄 Abstract（原文）
ABSTRACT Given the increasing global importance of sustainability performance and reporting, along with prior mixed results in the literature, we examine the impact of country‐specific attributes on sustainability reporting. Specifically, we examine the impact of national culture and legal origin on sustainability performance and how national culture and legal origin affect the impact of sustainability performance on corporate financial performance. We use artificial‐intelligence (AI)‐based TruValue Labs Environmental, Social, and Governance (ESG) performance data based on the Sustainability Accounting Standards Board (SASB) ESG reporting framework as our measure of sustainability performance, with over 6000 observations from 52 countries providing generalizable and more robust results than prior studies. Our results support the idea that dimensions of national culture affect sustainability performance. We find mixed results for the impact of legal origin on sustainability performance, but that legal origin moderates the association between national culture and sustainability performance. We also find a weak positive association between sustainability performance and financial performance, and that national culture moderates this association. Using a robust new measure of sustainability performance applied to observations from a large number of countries, this paper provides generalizable new insights into the impact of national culture and legal origin on sustainability performance, as well as the association of sustainability performance with corporate financial performance, taking into account national culture and legal origin. Our study provides important insight for users of sustainability performance information and adds to the current international conversation about sustainability disclosure regulation. These findings provide a timely, robust look at sustainability performance as regulators and stakeholders of all types work to understand the drivers and impact of sustainability practices and disclosure.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.1002/csr.3238first seen 2026-05-05 19:08:25
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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。