査読報告書：デジタルイノベーションはいかに企業サステナビリティを促進するか？体系的文献レビュー［第2版；査読：2件承認］
Peer Review Report For: How Does Digital Innovation Drive Corporate Sustainability? A Systematic Literature Review [version 2; peer review: 2 approved] (原題)
(著者不明)
🤖 gxceed AI 要約
日本語
デジタルイノベーションと企業サステナビリティの関係を扱った近年の実証研究231本を抽出し、基準適用後49本を統合した体系的レビュー。デジタルトランスフォーメーション、AI、デジタル会計、サプライチェーン・デジタル化など多様な形態がESGパフォーマンスやサステナビリティ効率に正の影響を与える傾向を示す。ただし効果は自動的・線形ではなく、グリーンイノベーションや情報透明性などの媒介機構と、デジタル成熟度や制度品質などの境界条件に依存する。
English
A systematic review synthesizing 49 empirical studies (from 231 screened) on how digital innovation relates to corporate sustainability. It finds digital transformation, AI, digital accounting, and supply-chain digitalization generally improve ESG and sustainability performance, but effects are mediated by green innovation, transparency, and financing access, and bounded by digital maturity, regulation, and institutional quality.
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
SSBJ基準や有報でのサステナビリティ開示が進む日本企業にとって、DX投資がESG評価や開示品質にどう波及するかの整理に有用。デジタル会計・情報透明性の媒介効果は開示インフラ整備の根拠づけになる。
In the global GX context
For global disclosure scholarship, it maps how digitalization—including AI and digital accounting—feeds into ESG performance and transparency, relevant to ISSB/CSRD data-quality debates and the conditions under which digital tools actually improve sustainability outcomes.
👥 読者別の含意
🔬研究者:デジタル化とESGパフォーマンスの媒介機構・境界条件を整理した枠組みとして、実証研究の設計に活用できる。
🏢実務担当者:DXやAI投資がESG評価・開示品質にどう効くかの条件を理解し、投資対効果の説明に使える。
🏛政策担当者:デジタルインフラや環境規制が企業サステナビリティ効果を左右する点を、政策設計の根拠として参照できる。
📄 Abstract（原文）
This study systematically reviews recent empirical evidence on the relationship between digital innovation and corporate sustainability. Using the Scopus database, the review identified 231 articles through the search string (“digital” OR “digital innovation” OR “digitalization”) AND “corporate sustainability”. After applying inclusion criteria covering publications from 2023 to 2026, English-language journal articles, open access availability, and quantitative empirical design, 49 articles were retained for synthesis. The findings show that digital innovation is conceptualized through multiple forms, including digital transformation, digital finance, artificial intelligence, digital accounting, supply chain digitalization, digital leadership, executives’ digital attention, and digital–green integration. Most studies indicate that digital innovation positively contributes to ESG performance, corporate sustainability performance, sustainable development performance, and sustainability efficiency. However, the relationship is not automatic or universally linear. Its effect depends on mediating mechanisms such as green innovation, operational efficiency, financing access, information transparency, supply chain coordination, resource orchestration, and governance improvement. The review also identifies important boundary conditions, including digital maturity, organizational capability, leadership support, digital infrastructure, environmental regulation, and institutional quality. This study contributes by organizing fragmented empirical evidence into an integrated thematic framework and highlighting future research directions for global scholars examining digital transformation, ESG practices, and sustainability-oriented corporate strategy worldwide.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.5256/f1000research.212817.r533934first seen 2026-10-30 05:06:15 · last seen 2026-11-06 05:02:26
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