Do AI and Digital Technologies Curb Greenwashing in ESG Reporting?
AIとデジタル技術はESG報告におけるグリーンウォッシングを抑制するか (AI 翻訳)
Artem SHAPOSHNIKOV, Svetlana RATNER, Inna Choban de Sousa Paiva, Svetlana Balashova
🤖 gxceed AI 要約
日本語
本論文は、AIおよびデジタル技術の導入が企業のグリーンウォッシング（ESG開示と実績の乖離）に与える影響を、2009～2025年の76件の実証研究のメタ分析により検証。AI・DT導入は統計的に有意ではあるが緩やかなグリーンウォッシング低減効果（標準化β: -0.17～-0.03）を持つ。効果は国有企業、高汚染産業、大企業で顕著であり、機関投資家保有やBig4監査質などのガバナンス要因が強化する。
English
This paper conducts a meta-analysis of 76 empirical studies (2009-2025) on the effect of AI and digital technologies (DT) adoption on corporate greenwashing (ESG disclosure-performance gap). AI/DT implementation is associated with a statistically significant but modest reduction in greenwashing (standardized β range: –0.17 to –0.03). The effect is stronger in state-owned enterprises, high-pollution industries, and larger firms, and is enhanced by corporate governance mechanisms such as institutional ownership and Big4 audit quality.
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基準や有価証券報告書でのESG開示が進む中、AI・DTがグリーンウォッシング抑制にどの程度有効かは実務的な関心事。本論文は中国企業データに基づくが、日本の上場企業でも同様の効果が期待される。特にガバナンス要因（機関投資家、監査質）との相互作用は、日本企業の統合報告書対応に示唆を与える。
In the global GX context
As global ESG disclosure frameworks (ISSB, CSRD) tighten, this meta-analysis provides empirical evidence that AI/DT can modestly reduce greenwashing. While based on Chinese firms, the findings offer transferable insights for firms and regulators worldwide, especially regarding the role of governance mechanisms in enhancing AI's anti-greenwashing effect.
👥 読者別の含意
🔬研究者:Provides a systematic quantitative synthesis of AI-greenwashing effect, identifying moderators (ownership, industry, governance) that warrant further investigation in non-Chinese contexts.
🏢実務担当者:Indicates that investing in AI and DT for ESG reporting can measurably reduce greenwashing risk, especially when combined with strong governance (institutional ownership, Big4 audit).
🏛政策担当者:Suggests that promoting AI adoption in ESG reporting, coupled with governance requirements, could enhance disclosure integrity. However, the modest effect size implies complementary measures are needed.
📄 Abstract（原文）
Abstract This paper examines the relationship between the adoption of Artificial Intelligence (AI) and other Digital Technologies (DT) and corporate greenwashing (ESG-decoupling) based on a structured review and quantitative synthesis of existing empirical evidence. Using the PRISMA framework, we identified 76 relevant studies indexed in Scopus and Web of Science over the period 2009 - 2025. A multi-stage screening process focused on studies employing panel regression methods, standardized ESG disclosure-performance gap measures (derived from Bloomberg/Huazheng and WIND/SynTao databases), and Chinese firm-level data. The quantitative synthesis of reported effect sizes indicates that AI and DT implementation is associated with a statistically significant but modest reduction in greenwashing behavior (standardized β range: –0.17 to –0.03). The effect is more pronounced in state-owned enterprises, high-pollution industries, and larger firms, and is further strengthened by corporate governance mechanisms, including institutional ownership and Big4 audit quality. These relationships appear to operate primarily through improvements in regulatory compliance efficiency, reductions in information asymmetry, and more effective resource allocation.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.2478/picbe-2026-0032first seen 2026-07-22 04:55:10
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
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。