← 論文一覧に戻る

ガバナンスのシグナリングからサプライヤー実装へ：シンガポール証券取引所上場企業におけるサプライヤー持続可能性ガバナンス

From Governance Signalling to Supplier Implementation: Supplier Sustainability Governance Among Singapore Exchange‐Listed Firms (原題)

Nicolas van der Nest

Corporate Social Responsibility and Environmental Management📚 査読済 / ジャーナル2026-08-23#AI×ESG経営インパクト: 調達リスク対象セクター: cross_sector
DOI: 10.1002/csr.70930
原典: https://onlinelibrary.wiley.com/doi/pdfdirect/10.1002/csr.70930
📄 PDF

🤖 gxceed AI 要約

日本語

シンガポール上場企業30社の報告書をAI支援で分析し、サプライヤー持続可能性ガバナンスの開示と実装の乖離を実証。Scope3開示は100%だが、強制力のあるサプライヤー管理は限定的。

English

AI-assisted analysis of 30 Singapore Exchange-listed firms' reports reveals a gap between disclosure and implementation in supplier sustainability governance. While Scope 3 disclosure is universal, enforceable supplier controls remain limited.

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

日本企業はSSBJ開示でScope3対応が急務。本稿の開示と実装の乖離は、日本企業のサプライヤー管理の実効性評価に示唆を与える。

In the global GX context

This study offers a framework to assess supplier governance implementation, relevant for global supply chain due diligence and CSRD requirements.

👥 読者別の含意

🔬研究者:開示と実装の乖離を測る複合指標の設計が参考になる。

🏢実務担当者:サプライヤー管理の実効性向上のベンチマークとして活用できる。

🏛政策担当者:規制当局は開示要件の実効性評価に本指標を参照できる。

📄 Abstract（原文）

Public reporting among Singapore Exchange‐listed firms now presents supplier sustainability governance with considerable visibility, although whether that visibility reflects institutionalised supplier control rather than disclosure alignment remains uncertain. This study addresses that question, and its implications for buyer–supplier trust and supply chain management education, through semi‐structured executive interviews and an AI‐assisted, evidence‐linked documentary analysis of 30 most recent publicly available corporate reports, including sustainability, ESG, integrated and annual reports where relevant. The reviewed evidence indicates strongest convergence at the disclosure‐architecture level rather than at the level of enforceable supplier governance. Scope 3 disclosure appears in 100.0% of firms, framework alignment in 96.7%, board accountability in 83.3% and supplier‐sustainability linkage in 93.3%; by contrast, relational implementation is present in 66.7%, supplier performance metrics in 23.3%, mandatory enforcement in 23.3% and multi‐tier reach in 3.3%. When the original composite logic is applied to the AI‐reviewed scores, six firms achieve full convergence and the mean weighted governance intensity index is 0.547. Taken together, the results are more consistent with partial than near‐complete institutionalisation. Formal ESG alignment appears widely diffused, whereas public disclosure of supplier‐facing enforcement, measurement and upstream reach remains limited. The paper therefore extends the institutionalised trust infrastructure model by distinguishing framework convergence from implementation convergence and identifies four competency requirements for supply chain management graduates.

🔗 Provenance — このレコードを発見したソース

🔔 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。