Anti-bribery and corruption (ABC) systems in the ESG context: What can ABC systems do for ESG and what can ESG do for them?
ESGコンテキストにおける反贈収賄（ABC）システム：ABCシステムはESGに何ができるか、ESGはABCに何ができるか (AI 翻訳)
Ivan Skaloš, Anna Lašáková
🤖 gxceed AI 要約
日本語
本論文は、企業の反贈収賄（ABC）システムとESGフレームワークの相互強化関係を検討する。ABCがESGに貢献する方法と、ESGの持続可能性ロジックがABCの設計・運用を変革する可能性を論じ、活動ベースと影響ベースの指標を組み合わせた持続可能なABCメトリクスモデルを提案する。
English
This paper examines the mutually reinforcing relationship between corporate Anti-Bribery and Corruption (ABC) systems and ESG frameworks. It argues that strong ABC supports governance and risk reduction, while ESG principles can improve ABC effectiveness. It proposes a sustainable ABC metrics model blending activity- and impact-based indicators to enhance stakeholder communication.
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、コーポレートガバナンスコードの改訂やESG重視の高まりにより、ABCシステムとESGの統合が注目される。本論文は、日本の投資家や規制当局に対して、ABC指標をESGガバナンスに組み込む実践的枠組みを提供する。
In the global GX context
Globally, as ESG frameworks like ISSB and CSRD emphasize governance metrics, this paper offers an integrated approach to link anti-corruption with sustainability reporting, addressing a gap in current disclosure standards.
👥 読者別の含意
🔬研究者:Provides a conceptual model linking ABC and ESG metrics, useful for academic work on sustainability governance.
🏢実務担当者:Offers a framework to design ABC systems that align with ESG reporting, improving stakeholder trust and regulatory compliance.
🏛政策担当者:Highlights the need for ABC metrics in ESG disclosure standards, relevant for regulatory bodies like ISSB or EU Commission.
📄 Abstract（原文）
This paper examines the mutually reinforcing relationship between corporate Anti-Bribery and Corruption (ABC) systems and Environmental, Social, and Governance (ESG) frameworks. While research and reporting recognize anti-corruption as a key pillar of ESG, they have not clearly defined how effective ABC systems contribute to ESG. Nor have they explored how ESG's sustainability logic could reshape ABC's design, operations, and communications. This paper draws on academic literature, expert guidance, and regulatory developments. It presents an integrated perspective on sustainable ABC governance, reporting, and performance measurement. First, it explains how strong anti-corruption mechanisms support governance, lower risks, and help achieve environmental and social goals. Next, it analyses how ESG-based principles like leadership commitment, stakeholder engagement, and open reporting can improve the effectiveness and credibility of ABC systems. Drawing on the idea of stakeholder reactivity, it argues that conventional ABC metrics and disclosures may not communicate effectively to all stakeholders, who differ in their analytical skills and motivations. Therefore, it proposes a model for sustainable ABC metrics that blends activity- and impact-based indicators and connects anti-corruption measurement to ESG's governance logic. The paper concludes that more stakeholder-sensitive ABC metrics can improve clarity, accountability, and trust in ABC-related reporting for sustainability governance.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.2478/ebce-2026-0004first seen 2026-06-17 05:16:27
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