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デジタル変革、動的ケイパビリティとESGパフォーマンス：TCFD後の英国実証

Digital transformation, dynamic capabilities and ESG performance: post-TCFD UK evidence (原題)

Atia Alam, Myra Nadeem

Industrial Management & Data Systems📚 査読済 / ジャーナル2026-10-16#AI×ESGOrigin: Global経営インパクト: 資金調達対象セクター: cross_sector
DOI: 10.1108/imds-12-2025-1889
原典: https://doi.org/10.1108/imds-12-2025-1889

🤖 gxceed AI 要約

日本語

TCFD後の英国FTSE非金融企業2020〜2024年パネルを用い、NLPとエントロピー法で開示文からデジタル変革（DT）とESG指標を構築。両利きのDT（活用型・探索型）がいずれもESGパフォーマンスと正に関連することを固定効果回帰で示した。CSRやTFPを介した媒介効果は弱く、DTとESGの連関は直接的なデジタル機構を通じる可能性を示唆する。

English

Using NLP and entropy methods on FTSE non-financial firms' disclosures (2020–2024), the study builds firm-level digital transformation (DT) and ESG measures. Fixed-effects regressions show both exploitative and explorative DT are positively associated with ESG performance. Mediation via CSR and TFP is weak, suggesting the DT–ESG link operates through direct digital mechanisms.

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

SSBJ基準・有報でのサステナ開示義務化を控える日本企業にとって、開示テキストからNLPでESG評価を抽出する手法と、デジタル投資がESG評価に直結するという英国の実証は、統合報告書・投資家対応の設計に直接示唆を与える。

In the global GX context

Provides post-TCFD UK evidence that digital transformation is associated with ESG performance, reinforcing the global ISSB/CSRD agenda on disclosure quality and digital reporting infrastructure. The NLP–entropy measurement approach is transferable to other disclosure-intensive regimes.

👥 読者別の含意

🔬研究者:NLPとエントロピー法による開示ベースのDT・ESG測定と、両利きデジタル化のESG効果を検証する実証枠組みを参考にできる。

🏢実務担当者:活用型・探索型の両面でデジタル投資を進めることがESG評価向上に寄与しうると示唆される。

🏛政策担当者:開示品質とデジタル報告インフラの整備が、企業のデジタル化を通じたESG改善を後押しする可能性がある。

📄 Abstract（原文）

Purpose This study examines how digital transformation (DT) affects environmental, social, and governance (ESG) performance and whether exploitative and explorative DT contribute differently under the UK's post- Task Force on Climate-related Financial Disclosures (TCFD) regime. Design/methodology/approach Grounded in Ambidexterity Theory and Dynamic Capability Theory (DCT), the study constructs firm-level DT and ESG measures from unstructured annual and sustainability disclosures using a Natural Language Processing (NLP)–Entropy framework. Panel data for Financial Times Stock Exchange (FTSE)-listed non-financial firms (2020–2024) are analysed using fixed-effects regressions with firm-clustered standard errors. Mediation tests evaluate CSR and total factor productivity (TFP) as capability-based mechanisms. Findings DT is positively associated with ESG performance. Both exploitative and explorative DT exhibit significant positive relationships with ESG, indicating that ambidextrous digitalisation supports sustainability improvements. Mediation via CSR and TFP is statistically weak, suggesting that the DT–ESG linkage is not transmitted through these proxies within the study horizon and may operate primarily through direct digital mechanisms. Research limitations/implications The study focuses on FTSE non-financial firms and a five-year window, which may constrain generalisability and the detection of longer-run capability maturation. Future work should extend the time horizon, employ alternative capability measures, and apply stronger causal identification designs. Practical implications Firms can improve ESG outcomes by pursuing both exploitative and explorative digital initiatives, while policymakers can reinforce gains by strengthening disclosure quality and digital reporting infrastructures. Originality/value The study integrates digital ambidexterity and DCT, introduces an NLP–Entropy measurement approach for DT and ESG, and provides evidence from a disclosure-intensive UK setting.

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