PENGARUH ESG PERFORMANCE TERHADAP ENTERPRISE VALUE: TINJAUAN PUSTAKA SISTEMATIS
ESGパフォーマンスが企業価値に与える影響：系統的文献レビュー (AI 翻訳)
Yulazri Yulazri, Eka Bertuah, Sugiyanto Sugiyanto, Naomi Prima
🤖 gxceed AI 要約
日本語
本論文は、2007年から2024年の14の実証研究を対象に、ESGパフォーマンスと企業価値の関係を系統的文献レビューで分析した。全体的に正の関連が示されたが、業種、所有構造、規制環境によって影響が異なる。ESG評価フレームワークの不一致による測定課題を指摘し、標準化とAI活用を提案している。
English
This systematic literature review synthesizes 14 empirical studies (2007-2024) on ESG performance and enterprise value. It finds a generally positive association, varying by industry, ownership, and regulation. The review highlights measurement challenges from inconsistent ESG ratings and recommends standardization and AI-enhanced disclosure.
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基準の策定が進む中、ESGと企業価値の関連性を示す本レビューは、企業の開示実務や投資家対応に示唆を与える。標準化の重要性は、日本の統合報告書や有報での開示改善にもつながる。
In the global GX context
Globally, this paper reinforces the evidence linking ESG to financial performance, supporting the ISSB’s push for standardized disclosure. It offers a structured overview for companies aligning with TCFD, CSRD, and SEC climate rules, emphasizing the role of technology in reporting.
👥 読者別の含意
🔬研究者:Provides a consolidated map of ESG-value research, identifying methodological gaps and theoretical insights for future studies.
🏢実務担当者:Offers evidence that ESG can enhance enterprise value, with practical implications for disclosure strategies and investor relations.
🏛政策担当者:Highlights the need for standardized ESG metrics and frameworks to improve comparability and reliability.
📄 Abstract（原文）
This study conducts a systematic literature review (SLR) to examine the relationship between Environmental, Social, and Governance (ESG) performance and enterprise value (EV). Drawing on 14 empirical studies published between 2007 and 2024, the review synthesizes methodologies, findings, and contextual factors influencing this relationship. The analysis reveals that ESG performance is generally positively associated with enterprise value, enhancing corporate reputation, attracting sustainability-conscious investors, and mitigating financial and operational risks. However, the impact varies across industries, ownership structures, and regulatory contexts, highlighting the importance of firm-specific and environmental factors. The review also identifies measurement challenges due to inconsistent ESG rating frameworks and emphasizes the need for standardized and transparent reporting to improve comparability and reliability. Methodologically, most studies employ quantitative approaches, with emerging techniques such as the Regulated Intermediary Model, fsQCA, and GMM providing more nuanced insights. Practically, companies are encouraged to leverage digital technologies, particularly artificial intelligence, to strengthen ESG disclosure and accountability. Overall, this study contributes by mapping current research trends, identifying theoretical and methodological gaps, and offering recommendations for future research and practice on how ESG can serve as a driver of sustainable enterprise value creation.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.34127/jrlab.v14i3.1791first seen 2026-05-14 22:28:33
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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。