Linking Esg to the Un Sustainable Development Goals (Sdgs): a Conceptual Perspective
ESGと国連持続可能な開発目標（SDGs）の連携：概念的視点 (AI 翻訳)
Sadhana Awate
🤖 gxceed AI 要約
日本語
本論文は、ESG原則と国連SDGsの統合に関する概念的な枠組みを提案する。ダブルマテリアリティとインパクト経路のアプローチを通じて、企業のESGパフォーマンスとSDGs目標の整合性を評価する方法を提示する。測定や帰属の課題にも触れ、透明な開示の重要性を強調している。
English
This paper proposes a conceptual framework linking ESG practices to the UN SDGs using double-materiality and impact pathways. It identifies convergence areas like environmental stewardship and governance, and highlights gaps in measurement and attribution. The model offers structured mapping from ESG dimensions to SDG targets, emphasizing materiality, outcome indicators, and transparent 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
日本ではSSBJ基準の策定が進み、企業のESG情報開示が重要になっている。本論文のESG-SDG連携フレームワークは、日本の統合報告や有価証券報告書におけるサステナビリティ開示の参考になる。ダブルマテリアリティの考え方は、日本の開示実務にも示唆を与える。
In the global GX context
This paper addresses the growing demand for ESG-SDG integration in global disclosure frameworks like ISSB and CSRD. The double-materiality perspective aligns with the EU's approach to sustainability reporting. It provides a conceptual foundation for linking corporate actions to global goals, which is relevant for standard-setters and investors.
👥 読者別の含意
🔬研究者:Provides a conceptual model for bridging ESG and SDGs, useful for further empirical work.
🏢実務担当者:Offers a framework to map corporate ESG metrics to SDG targets, aiding in reporting and strategy.
🏛政策担当者:Highlights gaps in measurement and attribution that regulators need to address for credible SDG integration.
📄 Abstract（原文）
The integration of Environmental, Social, and Governance (ESG) principles with the United Nations Sustainable Development Goals (SDGs) represents an emerging frontier in sustainable business strategy and responsible investment. While ESG frameworks provide firm-level tools for assessing non-financial performance, the SDGs establish a global policy roadmap toward inclusive and sustainable development. However, the conceptual and methodological linkages between these two paradigms remain underdeveloped. This paper presents a conceptual perspective that bridges ESG practices with SDG outcomes through a double-materiality and impact-pathway framework. By synthesizing academic literature, institutional guidance, and reporting standards, the paper identifies key areas of convergence—such as environmental stewardship, social inclusion, and governance accountability—while acknowledging persistent gaps in measurement, attribution, and indicator granularity. The proposed model outlines a structured approach for mapping ESG dimensions to specific SDG targets, emphasizing materiality assessment, outcome-oriented indicators, and transparent disclosure. The study contributes to sustainability theory by clarifying how corporate ESG performance can be systematically aligned with global development objectives, offering implications for managers, investors, and policymakers seeking credible and measurable SDG integration.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.36948/ijfmr.2026.v08i02.72139first seen 2026-05-14 22:26:56
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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。