Mapping the Literature on Environmental, Social, and Governance (ESG) Reporting and Information Asymmetry
環境・社会・ガバナンス（ESG）報告と情報非対称性に関する文献マッピング (AI 翻訳)
Stepan Franc, Petra Holendová
🤖 gxceed AI 要約
日本語
本論文は、ESG報告と情報非対称性の関係を扱った学術文献（2015〜2024年、345本）を計量書誌学的にレビュー。主な研究クラスターやトレンドを可視化し、ESGデータの品質や完全性を直接検討した研究が少なく、グリーンウォッシュ問題も体系的に分析されていないと指摘。標準化された指標や規制枠組みの必要性を強調している。
English
This bibliometric review maps 345 peer-reviewed articles (2015-2024) on ESG reporting and information asymmetry. It finds limited direct studies on ESG data quality and completeness, with greenwashing addressed only marginally. Calls for standardized metrics and regulatory frameworks to address information imbalances.
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や有報でのESG情報開示が進む中、本レビューは開示の質やグリーンウォッシュ対策の研究不足を示唆。日本企業や規制当局が今後の開示フレームワークを検討する上で参考となる。
In the global GX context
This review highlights gaps in ESG disclosure research, particularly on data quality and greenwashing, which are central to global frameworks like ISSB and CSRD. It provides a foundation for future empirical work and regulatory design.
👥 読者別の含意
🔬研究者:Provides a systematic mapping of ESG reporting and information asymmetry literature, identifying key clusters and research gaps.
🏢実務担当者:Offers insights into the current state of ESG disclosure research, helping corporate teams understand where evidence is lacking.
🏛政策担当者:Highlights the need for standardized metrics and stronger regulatory frameworks to combat greenwashing and enhance ESG transparency.
📄 Abstract（原文）
Abstract: This article presents a systematic bibliometric review of the academic literature addressing the relationship between environmental, social, and governance (ESG) reporting and information asymmetry. Given the rising concerns over greenwashing and selective ESG disclosure, this research investigates how the academic community has approached the risks, quality, and implications of ESG-related information asymmetries. The review is based on 345 peer-reviewed articles published between 2015 and 2024, retrieved from the Web of Science and Scopus databases. Using tools such as bibliometrix and VOSviewer, the analysis identifies key research clusters, publication trends, and keyword co-occurrences to map the structure of the existing literature. The findings reveal that while ESG is widely associated with transparency and sustainability, there is a limited number of studies that directly examine the quality, completeness, or credibility of ESG data. Furthermore, topics like greenwashing and the distortion of ESG information appear only marginally, often without systematic analysis. This review does not evaluate the actual effects of ESG reporting on information asymmetry but rather maps how the topic is framed and researched. The article calls for future empirical research, standardized metrics, and regulatory frameworks to better detect and address ESG-related information imbalances. This article addresses this gap by systematically mapping how ESG reporting and information asymmetry are treated across recent scholarship. Bibliometric mapping provides a foundation for researchers and policymakers seeking to understand the current state of knowledge, detect blind spots, and inform future directions in ESG transparency and data reliability.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.18848/2325-1077/cgp/a169first seen 2026-05-05 23:11:55
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。