Mapping Corporate Environment, Social, and Governance Discourses: Analysis of Korean Companies' Sustainability Reports (2014–2024)
企業の環境・社会・ガバナンス（ESG）言説のマッピング：韓国企業のサステナビリティ報告書（2014-2024）の分析 (AI 翻訳)
Taedong Lee, Sinjae Kang, D. Utami, Bohae Na
🤖 gxceed AI 要約
日本語
本研究は、韓国の主要200社のサステナビリティ報告書634件（2014-2024年）を構造的トピックモデル（STM）で分析し、13のトピックと3段階の言説移行（CSR・環境管理→職場安全・DX→カーボンニュートラル・サプライチェーン）を特定。業種別では金融・エネルギーは気候関連、建設は安全、製造は環境コンプライアンスに焦点を当てるなど、規制圧力や社会期待に応じた報告の変化を実証した。
English
This study analyzes 634 sustainability reports (2014-2024) from the top 200 Korean firms using Structural Topic Modeling (STM). It identifies 13 topics and a phased shift: CSR and basic environmental management (2014-2018); workplace safety and digital transformation (2019-2022); carbon neutrality and supply chain management (2023-2024). Sectoral analysis reveals differentiated discursive patterns—finance/energy focus on governance/climate, construction on safety, manufacturing on environmental compliance. The study empirically maps how ESG reports serve as managerial instruments shaped by regulatory and societal pressures.
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
韓国企業のESG報告書の言説変化を時系列・業種別に分析した本研究成果は、日本企業がSSBJや有報でのサステナビリティ開示を検討する上で参照すべき知見を提供する。特に、カーボンニュートラルとサプライチェーン管理に焦点が移行している点は、日本企業の開示戦略に示唆を与える。
In the global GX context
This study provides a longitudinal, sectoral mapping of ESG discourse in Korean firms, revealing phased shifts and industry-specific patterns. It contributes to global disclosure scholarship by empirically showing how ESG reports reflect regulatory and societal expectations over time, relevant to ISSB, CSRD, and TCFD implementation.
👥 読者別の含意
🔬研究者:Empirical evidence on topic evolution and sectoral differentiation in ESG discourse; useful for future studies on corporate sustainability communication.
🏢実務担当者:Insights on how peer Korean firms shift reporting focus over time, can inform disclosure strategies and benchmarking.
🏛政策担当者:Sectoral patterns in ESG discourse can inform regulatory design and expectations for industry-specific disclosure.
📄 Abstract（原文）
Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024) from the 200 largest companies. Using Structural Topic Modeling (STM), this study identifies 13 topics and a phased shift in emphasis: corporate social responsibility and basic environmental management (2014–2018); workplace safety and digital transformation (2019–2022); and carbon neutrality and supply‐chain management (2023–2024). Sectoral analysis highlights differentiated patterns of discursive differentiation across industries: finance and energy show stronger concentration in governance‐ and climate‐related reporting, construction emphasizes safety‐related disclosure, and manufacturing places greater emphasis on environmental management and compliance‐oriented communication. Topic‐network analysis shows distinct ESG pillars but growing cross‐pillar linkages. Taken together, the study contributes to the literature by empirically mapping how ESG reports function as managerial instruments and communicative devices shaped by industry‐specific regulatory pressures and societal expectations.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1002/csr.70760first seen 2026-06-21 05:49:28
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