総合ESGスコアを超えて：カナダとメキシコの家族企業におけるESG優先順位付け
Beyond aggregate ESG scores: ESG prioritization in family firms across Canada and Mexico (原題)
Cris Bravo Monge
🤖 gxceed AI 要約
日本語
本研究は、カナダとメキシコの上場家族企業616社年を分析し、ESG報告の優先順位が国やセクターによって異なることを実証。総合スコアや柱レベルでは類似するが、カテゴリレベルではカナダは環境イノベーションやコミュニティを、メキシコは人権や製品責任を重視。家族所有はESG報告水準を下げ、ばらつきを増す。
English
This study analyzes 616 firm-year observations of listed family firms in Canada and Mexico (2018-2024), showing that ESG reporting priorities differ by country and sector. While aggregate and pillar scores are similar, category-level analysis reveals Canadian firms emphasize environmental innovation and community, while Mexican firms focus on human rights and product responsibility. Family ownership is associated with lower ESG reporting and greater variability.
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開示が進む中、総合スコアだけでなくカテゴリ別の開示分析が重要であることを示唆。家族企業や同族支配企業のESG戦略を理解する上で、カテゴリ別分析の有用性を提供。
In the global GX context
This study contributes to global ESG disclosure scholarship by demonstrating that aggregate scores mask meaningful variation in sustainability priorities across institutional contexts. It supports the move toward more granular, category-level disclosure analysis, relevant for ISSB and CSRD implementation.
👥 読者別の含意
🔬研究者:ESG報告のカテゴリ別分析の重要性を示す実証的証拠を提供。
🏢実務担当者:家族企業のESG報告の優先順位を理解し、ベンチマーキングに活用可能。
🏛政策担当者:開示基準の設計において、カテゴリ別の情報が有用であることを示唆。
📄 Abstract（原文）
Purpose Research on environmental, social and governance (ESG) reporting in family firms has largely relied on aggregate ESG scores, providing limited insight into how family firms prioritize specific sustainability dimensions. This study examines whether publicly listed family firms operating in different institutional contexts exhibit distinct ESG prioritization patterns and whether these differences emerge at the aggregate, pillar or category levels of ESG reporting. Design/methodology/approach The study analyses 616 firm-year observations from publicly listed family firms in Canada and Mexico between 2018 and 2024. ESG data were obtained from the London Stock Exchange Group database. General linear models, multivariate analyses and repeated-measures models were employed while controlling for firm size, age, economic sector and year. Findings Family firms in Canada and Mexico exhibit similar overall and pillar-level ESG scores, suggesting convergence in broad reporting practices, though this pattern varies by sector. However, significant differences emerged across ESG categories: Canadian family firms emphasized environmental innovation, community and Corporate Social Responsibility strategy, while Mexican family firms emphasized human rights, product responsibility and shareholder-related practices. Family firms may thus achieve similar levels of ESG reporting while prioritizing different dimensions. A robustness check also showed that family ownership is associated with lower ESG reporting, more strongly in Mexico, and with greater variability in ESG orientation than among non-family firms. Originality/value This study provides evidence that ESG engagement among family firms is not homogeneous; family firms vary in the ESG dimensions they emphasize. The findings show that aggregate ESG measures can mask meaningful variation in sustainability priorities and highlight the value of category-level analysis for understanding ESG reporting in family firms across institutional contexts.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1108/jfbm-06-2026-0192first seen 2026-08-31 05:02:56
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