ESG Indices and Corporate Responsibility: Assessing Transparency, Ethical Values, and Sustainable Performance
ESG指数と企業責任：透明性、倫理的価値、持続可能なパフォーマンスの評価 (AI 翻訳)
Thevan Kumar, Tan Seng Teck, L. S. Geok, Reynold Tom Fernandez, Jason See Toh, Subrun Veerunjaysingh, Shaurya Prakash
🤖 gxceed AI 要約
日本語
本研究は、ESG指数が企業の社会的責任を完全に測定するものではなく、透明性や倫理的価値を曖昧にする可能性を批判的に検討する。アップルやフォルクスワーゲンの事例分析を通じて、ESG指数の利点（透明性向上、持続可能性の統合）と限界（評価機関間の不一致、グリーンウォッシング）を明らかにする。結論として、ESGは不完全だが有用なツールであり、規制強化とSDGsとの整合性が信頼性向上に不可欠と主張する。
English
This paper critically examines whether ESG indices provide a perfect measure of corporate responsibility. Through analysis of Apple and Volkswagen cases, it identifies strengths (transparency, sustainability integration) and limitations (inconsistent ratings, greenwashing). It concludes that ESG is a useful but incomplete tool requiring stronger regulation and alignment with SDGs.
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、日本でも拡大するESG投資と開示基準（SSBJ）の議論に直接関連する。日本企業が直面するグリーンウォッシングリスクや、評価機関間の不一致の問題を指摘しており、日本のESG開示の質向上に示唆を与える。
In the global GX context
This paper contributes to the global debate on ESG reliability, especially relevant as ISSB and CSRD push for standardized disclosure. It highlights persistent issues like greenwashing and rating divergence that regulators worldwide are addressing.
👥 読者別の含意
🔬研究者:Researchers can use this paper's integrated ethical-practical framework to design studies on ESG credibility and measurement.
🏢実務担当者:Corporate sustainability teams should note the identified limitations to improve their ESG reporting and avoid greenwashing.
🏛政策担当者:Policymakers can use the paper's call for stronger regulation and SDG alignment to inform disclosure rulemaking.
📄 Abstract（原文）
This study examines the claim that ESG indices perfectly measure a firm’s performance in fulfilling its responsibility to society and provide a transparent and unambiguous representation of its ethical values and beliefs. The discussion evaluates whether ESG functions as a reliable indicator of corporate responsibility or only as a partial and imperfect framework. The article adopts a critical and evaluative approach grounded in literature on ESG, corporate social responsibility, business ethics, and sustainability reporting. It reviews the historical development of ESG, its relationship with CSR and business ethics, its growing role in corporate governance, and the institutionalisation of ESG reporting through major standards and frameworks. The analysis also draws on illustrative case studies, including Apple and Volkswagen, to examine the practical strengths and weaknesses of ESG indices. The findings show that ESG indices offer important advantages, particularly in improving transparency, accountability, and the integration of sustainability into business strategy. They can support ethical alignment, strengthen stakeholder confidence, and encourage sustainable corporate practices. However, these benefits are constrained by significant limitations, including inconsistent measurement across rating agencies, greenwashing, excessive reliance on disclosure, and the gap between reporting and actual impact. The analysis finds that ESG indices do not provide a perfect or fully unambiguous measure of corporate responsibility. The article contributes by combining ethical, practical, and governance-based perspectives to show that ESG should be understood as a useful but incomplete tool, whose credibility depends on stronger regulation, assurance, and alignment with the SDGs.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.25258/ijddt.16.38s.104first seen 2026-06-02 05:15:50 · last seen 2026-06-03 05:17:50
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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。