Overseas ESG Disclosure Strategies of Chinese Multinational Enterprises: A Comparative Analysis Based on Sustainability Reports
中国多国籍企業の海外ESG開示戦略：サステナビリティレポートに基づく比較分析 (AI 翻訳)
H H Liu
🤖 gxceed AI 要約
日本語
この論文は、中国多国籍企業の海外におけるESG開示戦略を、制度理論と正当性理論に基づき、サステナビリティ報告書の内容分析と事例比較で分析。標準化戦略、ローカライゼーション戦略、ハイブリッド戦略の3つを特定し、標準化は比較容易性を高める一方、現地適応も必要と結論。
English
This paper analyzes the ESG disclosure strategies of Chinese multinational enterprises abroad using institutional and legitimacy theories through qualitative content analysis of sustainability reports and comparative case analysis. It identifies three strategies: standardization, localization, and hybrid. Findings suggest standardization promotes comparability across countries but must be balanced with local adaptation to meet diverse host-country requirements.
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
日本企業にとっても、海外子会社のESG開示戦略は重要課題。SSBJ基準への対応や、グローバルな投資家からの要求に応えるため、標準化と現地適応のバランスは示唆に富む。ただし、中国企業に焦点を当てており、日本特有の政策文脈（有価証券報告書、統合報告書等）との直接的な関連は薄い。
In the global GX context
This paper contributes to the global ESG disclosure literature by examining how multinational enterprises from an emerging market (China) navigate between global standards and local legitimacy. It offers a typology of strategies relevant for firms operating in multiple jurisdictions, especially as ISSB and other frameworks push for convergence while regulators retain local variations.
👥 読者別の含意
🔬研究者:Useful for understanding strategic choices in ESG disclosure across institutional contexts.
🏢実務担当者:Offers framework for deciding how to standardize or localize ESG reporting across operations.
🏛政策担当者:Insights into how MNEs respond to regulatory diversity, relevant for developing reporting standards.
📄 Abstract（原文）
With the increasing focus around the world on sustainable development, environmental, social and governance (ESG) disclosure has started to be considered by many people as a way to assess corporate social responsibility, transparency and other issues. With the growth of Chinese multinational enterprises abroad, there has been a gradual loosening of China's institutional system and rising expectations from overseas investors, regulators and the public. Through study, it will be found that how to construct an ESG disclosure strategy for Chinese multinational enterprises to increase their legitimacy and boost international competitiveness in the foreign market can be determined. According to the theory of institutions and legitimacy, this paper will employ qualitative research methods to study the contents of corporate sustainability reports and use comparative case analysis as one of the research tools. The three main kinds of ESG disclosure strategies in this paper are the standardisation-oriented strategy, the localisation-oriented strategy and the hybrid strategy. The above results show that standardisation can promote a high degree of uniformity and easy comparison among many countries, and at the same time localisation is needed to meet the different requirements of various host countries. ESG disclosure in this paper will be used as a tool for Chinese multinational enterprises to address the requirements of institutions and improve their standing with all parties involved in the course of life.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.54254/2754-1169/2026.35637first seen 2026-07-29 05:00:19
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