Sustainability Reporting in the Context of the Growing Importance of Corporate Governance in Organizations
サステナビリティ報告と組織におけるコーポレートガバナンスの重要性の高まり (AI 翻訳)
Ira Acharya, Neera Jain, Imlak Shaikh
🤖 gxceed AI 要約
日本語
本論文は、コーポレートガバナンスのメカニズムがサステナビリティ報告に与える影響をテーマ別レビューにより分析。エンロンやサティヤムなどの不祥事以降、ガバナンスの役割が再定義される中、報告の形式化やステークホルダーへの配慮がガバナンスの枠組みに依存することを示す。
English
This paper conducts a thematic review of how corporate governance mechanisms influence sustainability reporting. It finds that formalization, stakeholder focus, and attention to detail in reporting are clearly affected by the robustness of corporate governance frameworks, especially in the wake of scandals like Enron, Satyam, and Dieselgate.
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や有価証券報告書でのサステナビリティ開示が進む中、ガバナンスと報告の質の関係を理解するための基礎的知見を提供する。ただし、具体的な日本事例や政策への言及はなく、一般論としての参考に留まる。
In the global GX context
This paper provides a foundational understanding of the link between corporate governance and sustainability reporting quality, relevant to global frameworks like ISSB and CSRD. It reinforces the need for strong governance structures to support credible disclosure, though it does not offer empirical evidence specific to any jurisdiction.
👥 読者別の含意
🔬研究者:GX researchers can use this as a starting point for studying governance-disclosure dynamics, particularly for developing hypotheses on board oversight and reporting quality.
🏢実務担当者:Corporate sustainability teams can gain insight into how board governance can enhance the credibility and comprehensiveness of their sustainability reports.
🏛政策担当者:Policymakers may note the importance of governance requirements in disclosure regulation, though the paper lacks specific policy recommendations.
📄 Abstract（原文）
Corporate Governance has had reason to reinvent itself in the wake of corporate fiascos such as Enron and Satyam of yesteryears, and the Dieselgate and cryptocurrency scandals in more recent times. The discernible role that Corporate Governance has to play in a firm&s;s sustainability journey has been at the forefront. Close at heels are the disclosures in this regard, i.e. Sustainability Reporting. A thematic review was conducted to identify the ever-evolving objectives of Corporate Governance mechanisms. Further, the influence of Corporate Governance mechanisms on the Sustainability Reporting activity in the organization were studied, which has been presented in the paper. The formalisation in the reporting, stakeholder focus and attention to detail are clearly influenced by the robustness in Corporate Governance frameworks.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1201/9781042009664-13first seen 2026-07-18 06:13:47
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