System Dynamics Framework for Corporate Sustainability Performance Assessment Based on ESG Indicators
ESG指標に基づく企業の持続可能性パフォーマンス評価のためのシステムダイナミクスフレームワーク (AI 翻訳)
Oskars Kalva, I. Steinberga
🤖 gxceed AI 要約
日本語
本研究は、ESG指標を統合したシステムダイナミクスモデルを開発し、企業の持続可能性パフォーマンスを動的に評価する手法を提案する。燃料小売企業の10年間のデータを用いた実証分析により、リソース効率や安全指標の再現、成長に伴うCO2排出とエネルギー消費のトレードオフを明らかにした。2030年の持続可能性目標達成には継続的な投資と組織のコミットメントが必要と示唆する。
English
This study develops a system dynamics model integrating ESG indicators to dynamically assess corporate sustainability performance. Empirically tested on a fuel retail company's ten-year data, it reproduces trends in resource efficiency and safety, revealing trade-offs between growth and CO2 emissions. Scenario simulations indicate that 2030 sustainability targets are achievable but require continuous investment and commitment.
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
本モデルはESRSに基づくが、日本のSSBJ基準への応用可能性を示唆。企業の持続可能性戦略策定に動的分析手法を提供し、特に燃料小売・エネルギーセクターでの適用が期待される。
In the global GX context
This paper integrates ESRS indicators into a dynamic modeling framework, filling a gap between static reporting and strategic decision-making. It offers a practical tool for firms to assess trade-offs and scenario-plan under sustainability frameworks like ISSB/CSRD.
👥 読者別の含意
🔬研究者:Provides a dynamic modeling methodology for ESG performance assessment that integrates ESRS indicators, useful for sustainability accounting and decision science researchers.
🏢実務担当者:Fuel retail and energy companies can use this model to simulate the impact of growth strategies on ESG metrics and identify trade-offs in resource efficiency and emissions.
🏛政策担当者:Demonstrates how dynamic models can support evidence-based sustainability target-setting and monitoring under ESRS, informing regulatory design.
📄 Abstract（原文）
Corporate sustainability reporting has become a central component of corporate governance under the European Sustainability Reporting Standards (ESRS); yet organizations continue to face challenges in integrating sustainability data into decision-making processes. This study addresses this gap by developing a system dynamics (SD) model for analyzing corporate sustainability performance based on ESG indicators. The proposed framework integrates environmental, social, and governance variables into a unified dynamic structure, capturing feedback loops, time delays, and interdependencies among sustainability dimensions. The model is empirically tested using a ten-year dataset from a fuel retail company, enabling both historical validation and scenario-based analysis. The results demonstrate that the model successfully reproduces observed trends in resource efficiency, safety performance, and social indicators while highlighting trade-offs associated with business growth, particularly in energy consumption and CO2 emissions. Sensitivity analysis demonstrates that the sustainability index remains stable under uncertainty in normalized ESG indicator values. Scenario simulations indicate that several sustainability targets for 2030 are achievable under current development trajectories; however, maintaining progress requires continuous investment and organizational commitment. The study contributes to sustainability research by integrating ESRS-based indicators into a dynamic modeling framework and provides a practical decision-support tool for corporate sustainability management, enabling more informed planning, performance evaluation, and strategic alignment with long-term sustainability goals.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://www.mdpi.com/2071-1050/18/14/6998/pdf?version=1783576929first seen 2026-07-13 06:47:54
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