Praktik Greenwashing dalam pengungkapan ESG: A Systematic Literature Review
ESG開示におけるグリーンウォッシングの実践：体系的な文献レビュー (AI 翻訳)
Nurpatwikanto, Widyo, Putra, Ihsan Manshur, Fikrianoor, Kahfi
🤖 gxceed AI 要約
日本語
本論文はESG開示とグリーンウォッシングに関する体系的文献レビューを実施。ESG実践が財務業績や無形資産評価に影響を与える一方、一部企業は投資家誘引のために過大な主張を行うグリーンウォッシングに関与していることを示す。規制当局と企業に対し、透明性と報告基準の強化を提言する。
English
This systematic literature review examines ESG disclosure and greenwashing practices. It finds that while ESG implementation positively influences financial performance and intangible asset valuation, some companies engage in greenwashing by overstating their ESG achievements. The study calls for stronger transparency and reporting standards from regulators and corporate managers.
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基準の導入や有価報告書でのESG情報開示が進む中、グリーンウォッシングへの懸念が高まっている。本レビューは開示の信頼性向上に向けた示唆を提供し、日本の企業・規制当局にとって参考となる。
In the global GX context
With global regulators such as the SEC, CSRD, and ISSB tightening rules on ESG disclosures and greenwashing, this review synthesizes evidence on deceptive practices. It supports the need for robust assurance and enforcement to maintain market trust in sustainability reporting.
👥 読者別の含意
🔬研究者:Provides a concise mapping of greenwashing literature and ESG disclosure trends, useful for identifying research gaps.
🏢実務担当者:Highlights the risks of greenwashing and the importance of accurate ESG reporting to avoid regulatory and reputational damage.
🏛政策担当者:Offers evidence for strengthening disclosure standards and enforcement mechanisms to curb misleading ESG claims.
📄 Abstract（原文）
Research Aim: This study aims to identify current Environmental, Social, and Governance (ESG) practices and evaluate whether company disclosures genuinely reflect sustainability performance or merely highlight favorable aspects. Design/Method/Approach: The research applies a Systematic Literature Review (SLR) approach by reviewing previous studies related to ESG disclosure, corporate performance, and greenwashing behavior from various international journals. Research Finding: The findings reveal that ESG implementation significantly influences a company’s financial performance and the valuation of intangible assets. However, some companies engage in greenwashing to attract investors by overstating their ESG achievements. Theoretical Contribution/Originality: This study contributes to the academic discussion on ESG disclosure by mapping research trends and synthesizing insights from reputable scholars, providing a conceptual understanding of the link between ESG and corporate value. Practitioner/Policy Implication: The results imply that regulators and corporate managers must strengthen transparency and reporting standards to prevent misleading ESG disclosures. Research Limitation: The limitation of this study lies in the restricted number of reviewed articles, which may constrain the comprehensiveness of the analysis.
🔗 Provenance — このレコードを発見したソース
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。