gxceed
← 論文一覧に戻る

Human Capital to Implement Corporate Sustainability Business Strategies for Common Good

共通善のための企業サステナビリティビジネス戦略を実装するための人的資本 (AI 翻訳)

Sugumar Mariappanadar

Sustainabilityプレプリント2025-05-16#ESGOrigin: Global
DOI: 10.3390/su17104559
原典: https://doi.org/10.3390/su17104559

🤖 gxceed AI 要約

日本語

本論文は、IFRSのサステナビリティ開示基準を背景に、企業のESG戦略を実行するための人的資本（高業績サステナブルな職務特性）の役割を実証的に検討した。オーストラリア企業203社のシニアマネージャー調査の分析から、社会的意識、利害関係者への共感、ケアの倫理、プロ環境志向といった職務特性が、ESG戦略の実行を完全に媒介することが示された。研究は戦略選択理論と持続可能なHRMの資源ベース理論を拡張し、実務的にはIFRSに沿った任意開示の質向上に寄与する。

English

This empirical study examines the role of high-performance sustainable work practices (HPSWPs) with sustainability characteristics in implementing ESG corporate sustainability strategies, grounded in strategic choice and sustainable HRM resource-based theories. Based on a survey of 203 senior managers from Australian companies, the mediation analysis reveals that social consciousness, stakeholder compassion, ethics of care, and pro-environment characteristics of HPSWPs fully mediate the implementation of ESG strategies aligned with organizational sustainability orientation. The findings extend theory and offer practical implications for improving voluntary sustainability disclosure in line with IFRS guidelines.

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基準の策定が進んでおり、人的資本開示が重要なテーマとなっている。本論文はESG戦略を実行するための人的資本要件を実証しており、日本の企業がSSBJや有価証券報告書での人的資本開示を充実させる際の理論的根拠となる。また、IFRSのマネジメントアプローチと整合する点で、グローバルな開示基準への対応にも示唆を与える。

In the global GX context

This paper contributes to the global GX context by empirically linking human capital management to ESG strategy implementation, aligning with IFRS sustainability disclosure requirements. As companies worldwide face pressure to report on human capital and ESG integration, the study provides evidence on the specific work practices that enable sustainability strategy execution. The findings support the ISSB's emphasis on management approach disclosures and offer a framework for corporate reporting on human capital in the context of sustainability.

👥 読者別の含意

🔬研究者:Provides empirical evidence on the mediating role of sustainable work practices in ESG strategy implementation, extending strategic choice and resource-based theories.

🏢実務担当者:Highlights specific high-performance work practices that can shape human capital for sustainability, useful for HR and sustainability teams designing ESG implementation.

🏛政策担当者:Offers insights for developing human capital disclosure guidelines under IFRS/ISSB, showing how work practices enable ESG strategy execution.

📄 Abstract（原文）

The International Financial Reporting Standards (IFRS, 2023) guidelines have indicated the importance of holistic organisational sustainability values (profit, people, and planet) and the required human capital to implement sustainability business strategies to achieve sustainable development goals (SDGs). This empirical research using the strategic choice and sustainable human resource management resource-based theories explores the role of high-performance sustainable work practices (HPSWPs) with sustainability characteristics to shape the required human capital to implement simultaneous environmental, social, and governance (ESG) corporate sustainability business strategies aligned with the organisational sustainability orientation of firms. A total of 203 senior managers from Australian companies participated in this study. The participants completed survey questionnaires, which encompass the holistic organisational sustainability orientation, corporate sustainability business strategy, and high-performance sustainable work practices. The mediation study findings revealed that the social consciousness, stakeholder compassion, ethics of care for wellbeing, and pro-environment characteristics of high-performance sustainable work practices fully mediate the implementation of ESG corporate sustainability business strategies that are aligned with the holistic organisational sustainability orientation. This exploratory research extends the operational strategic choice theory from the sustainable human resource management resource-based perspective in highlighting the role of high-performance sustainable work practices in implementing the choice of environmental, social, and governance (financial) business strategies. Furthermore, the practical implications include improving the quality of voluntary sustainability disclosure by companies in alignment with the IFRS guidelines on management approaches relating to human resource practices to shape the required human capital with sustainability characteristics for corporate sustainability. Future empirical research directions in operationalising simultaneous ESG corporate sustainability business strategies using high-performance sustainable work practices aligned with the holistic sustainability orientation of firms are discussed.

🔗 Provenance — このレコードを発見したソース

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。