The Role of ESG Disclosure in Enhancing Corporate Decision-Making: Evidence from Emerging Markets
企業意思決定の向上におけるESG開示の役割：新興市場からのエビデンス (AI 翻訳)
AbdulRhaman Saleh Bu Bshait, Aza Azlina Md Kassim
🤖 gxceed AI 要約
日本語
本研究は新興市場におけるESG・コーポレートガバナンス開示が企業意思決定に与える影響を文献レビューにより分析。2015年から2025年の文献を対象に、ESG報告の現状と企業業績・投資家行動への効果を検討。良好なESG報告は長期的持続可能性とリスク低減を通じて財務業績と投資家行動を向上させるが、報告基準の多様性や規制遵守の低さが課題と指摘。
English
This study reviews literature from 2015-2025 to analyze the impact of ESG and corporate governance disclosure on corporate decision-making in emerging markets. Findings indicate that good ESG reporting enhances financial performance and investor behavior through long-term sustainability and risk reduction, while challenges include diverse reporting standards and low regulatory compliance.
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開示が始まり、新興市場のESG開示の実態は日本企業のサプライチェーン管理や投資判断に参考になる。特に、新興国サプライヤーの開示品質を評価する際の課題認識に有用。
In the global GX context
This paper contributes to global ESG disclosure scholarship by highlighting emerging-market challenges, which are relevant for multinational corporations and investors applying ISSB standards across diverse regulatory environments.
👥 読者別の含意
🔬研究者:新興市場のESG開示研究の現状とギャップを把握するためのレビューとして有用。
🏢実務担当者:新興市場でのサプライチェーンESG評価や開示要求の実務的課題を理解する参考になる。
🏛政策担当者:新興市場の規制整備や国際基準調和の必要性を示唆する点で参考になる。
📄 Abstract（原文）
Extensive research on environmental, social, and governance (ESG) issues has been conducted, while established economies have implemented implications for emerging markets, which have largely been ignored and require more attention. The main objective of this study is to view the impact of ESG and corporate governance disclosure on corporate decision-making in the developing world, in addition to analyzing the current state of ESG reporting and its effect on corporate governance, performance, and investor behavior to illustrate its pluses and minuses when applied in different sectors. To achieve the study objectives, a lot of relevant literature was collected and reviewed; especially articles from 2015 to 2025 were searched by researchers in numerous academic databases, such as Scopus, Web of Science, and Google Scholar. The study findings revealed that emerging-market companies place ever-larger importance on ESG disclosures when making decisions. Present challenges in ESG reporting include a variety of reporting standards issued by many different organizations, low regulatory compliance requirements, and a lack of specialized research into this account. It also revealed that good ESG reporting enhances financial performance and investor behavior through long-term sustainability and risk reduction. The research paper suggested additional research to examine the processes and strategies of family firms in disclosing ESG and to evaluate the benefits of ESG disclosures in achieving social development objectives in the developing world
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.70917/ijcisim-2026-3978first seen 2026-08-02 05:43:04
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