Global State of Play for Extended Sustainability Disclosures, Performance, and Assurance—Insights From Cross‐Country Benchmarking
拡張されたサステナビリティ開示、パフォーマンス、保証のグローバルな現状－国境を越えたベンチマーキングからの洞察 (AI 翻訳)
Kim Kercher, Keith Duncan, G. Moore, Colette Southam
🤖 gxceed AI 要約
日本語
先進国、新興国、大規模国、APAC諸国のESGスコア、開示、グリーンウォッシング、保証を比較。開示の量と質の不一致を明らかにし、オーストラリアの特異なプロファイルを示す。
English
This study benchmarks ESG scores, disclosure, greenwashing, and assurance across advanced, emerging, large, and APAC countries. It finds that high disclosure does not always indicate high performance, and highlights Australia's unique profile with high performance but low disclosure.
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
日本のSSBJ開示義務化に向け、開示の質とパフォーマンスの関係性を国際比較で示す点が示唆に富む。特にAPAC諸国は開示量が多いがパフォーマンスは低く、日本の企業は質と量のバランスを考慮すべき。
In the global GX context
This paper provides global benchmarking insights relevant to ISSB and CSRD implementation, showing that disclosure quantity does not guarantee quality. It supports the move toward more rigorous assurance and performance-based reporting.
👥 読者別の含意
🔬研究者:Provides cross-country evidence on the disclosure-performance gap and the role of assurance.
🏢実務担当者:Benchmarking data to assess your company's disclosure and performance relative to peers across regions.
🏛政策担当者:Insights on the need for quality-focused disclosure standards and assurance requirements.
📄 Abstract（原文）
We compile a novel set of country benchmark sub‐samples representing advanced, emerging, large, and APAC countries to understand the impact of country‐ and company‐specific governance factors on ESG scores worldwide. We find that companies in advanced and large countries demonstrate the highest mean performance and the lowest greenwashing scores, whereas emerging and APAC countries have the lowest ESG performance and the highest greenwashing scores. APAC and advanced countries have the highest ESG disclosure scores. In APAC, this high disclosure is associated with low ESG performance and high greenwashing scores, while for advanced countries, high disclosure is associated with high ESG performance and low greenwashing scores, suggesting that the quantity of ESG disclosure does not necessarily reflect quality. Australia's profile is different from the other APAC and advanced countries with the highest mean ESG performance, lowest ESG disclosure, and lowest greenwashing scores, relative to all country sub‐samples. Large and advanced countries (including Australia) have higher mean levels of sustainability assurance, which is associated with high levels of disclosure in advanced countries, lower levels of disclosure in large countries, and the lowest levels in Australia. This suggests that sustainability assurance providers in large countries and Australia may focus on quality rather than quantity of disclosure.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/acfi.70185first seen 2026-07-16 06:02:08
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
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。