Disaggregating the impacts of ESG: a perspective through the European sustainability reporting standards
ESGの影響の分解：欧州サステナビリティ報告基準の視点から (AI 翻訳)
Le Luo, Xin Tan, Q. Zhou
🤖 gxceed AI 要約
日本語
本論文は、欧州サステナビリティ報告基準（ESRS）を用いてESGトピックの経済的影響を分解した初の系統的レビューである。気候変動、消費者、自社労働力が研究の大半を占める一方、生物多様性や循環経済は実証研究が皆無であることが明らかになった。研究の偏りや方法論的限界を指摘し、今後の研究のロードマップを提供する。
English
This paper conducts a systematic review of economic consequences of ESG practices disaggregated by the ESRS framework. It reveals that climate change, consumers, and own workforce dominate the literature, while biodiversity and circular economy have received no empirical attention. It identifies critical research gaps and outlines a future research agenda.
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
本論文は、ESRSフレームワークを用いたESG影響の分解であり、日本のSSBJ基準策定にも示唆を与える。特に、研究が偏っているトピック（生物多様性、循環経済など）を認識することで、日本企業の開示実務における注力分野の参考となる。
In the global GX context
This paper offers a systematic disaggregation of ESG impacts using the ESRS framework, crucial for understanding the differential economic consequences of sustainability topics amid global mandatory disclosure expansion. It identifies neglected topics (biodiversity, circular economy) that require urgent attention from researchers and standard-setters.
👥 読者別の含意
🔬研究者:Provides a comprehensive literature review and research gaps for future empirical work on ESG economic impacts.
🏢実務担当者:Helps corporate sustainability teams understand which ESG topics have substantiated economic consequences and where evidence is lacking.
🏛政策担当者:Informs regulators on the uneven evidence base across ESG topics, guiding prioritization for standard setting and enforcement.
📄 Abstract（原文）
This study reviews the economic consequences of firms' Environmental, Social, and Governance (ESG) practices. Unlike previous reviews that treat ESG as a monolithic concept, this paper employs the European Sustainability Reporting Standards (ESRS) framework to systematically examine how different ESG topics generate distinct economic impacts. A three-stage systematic review was conducted using Scopus database searches combined with manual screening of top accounting journals. The search strategy incorporated topic-specific terms for nine ESRS categories (five environmental and four social topics) combined with economic consequence indicators. Quality screening based on the ABDC journal list yielded a final sample of 90 papers from 25 accounting journals spanning 2005–2025. The review reveals substantial disparities in research attention across ESG topics. Climate change, consumers, and the own workforce dominate the literature, with these three dimensions accounting for the vast majority of studies examined. Critically, biodiversity and circular economy have received no empirical examination of economic consequences in accounting literature, while water, affected communities, and workforce in the value chain remain severely under-researched. The geographic concentration in U.S. studies and methodological limitations constrain generalizability. The mechanisms translating ESG practices into economic value remain largely unexplored. This is the first systematic review to disaggregate ESG economic consequences using the ESRS framework, revealing differential impacts across specific sustainability topics. The study identifies critical research gaps, particularly in neglected topics, and provides a roadmap for future research as mandatory ESG disclosure expands globally.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1108/jal-09-2025-0487first seen 2026-05-05 23:23:32
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