Beyond ESG Scores: Sustainability Readiness as a Domain‐Specific Organizational Capability
ESGスコアを超えて：ドメイン固有の組織能力としてのサステナビリティ準備態勢 (AI 翻訳)
Ricardo Teruel-Gutiérrez
🤖 gxceed AI 要約
日本語
本論文は、ESG複合スコアに代わる透明性の高い指標として「サステナビリティ準備態勢」を提案。World Benchmarking Allianceのデータを用い、企業の情報生成・検証・統合・発信能力をドメイン別に評価。EU企業の優位性、アジア企業の選択的ディスカウント、公的企業と非公的企業の差異を実証し、ESG評価の改善に貢献する。
English
This paper proposes 'sustainability readiness' as a transparent, domain-specific measure of firms' ability to generate, verify, integrate, and communicate sustainability information. Using 2025 World Benchmarking Alliance data across 2000 firms, it finds a robust EU premium, selective Asia discount, and positive link with public ownership, offering an auditable alternative to opaque ESG composites.
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基準の策定が進む中、本論文が提唱するドメイン別のサステナビリティ準備態勢は、企業の情報開示能力を透明に評価する枠組みを提供する。特にClimateやSocialなど領域ごとの特性を考慮することで、日本企業がグローバルなベンチマークとして活用できる示唆を含む。
In the global GX context
This paper critiques aggregated ESG scores and offers a domain-specific readiness construct relevant to TCFD/ISSB/CSRD. It highlights that institutional differences in sustainability reporting are domain-dependent, providing an auditable approach for global disclosure frameworks.
👥 読者別の含意
🔬研究者:Provides a novel empirical framework for measuring sustainability readiness beyond ESG composites, with cross-country and cross-domain evidence.
🏢実務担当者:Corporate sustainability teams can use the domain-specific readiness lens to identify gaps in information generation and communication across transformation areas.
🏛政策担当者:Regulators may consider domain-specific readiness as a complement to disclosure requirements, particularly for benchmarking across jurisdictions.
📄 Abstract（原文）
ABSTRACT Composite ESG scores obscure whether cross‐firm differences reflect genuine sustainability capability or aggregation artefacts. This paper develops sustainability readiness as a transparent, domain‐specific construct: the observable preparedness of firms to generate, verify, integrate, and communicate decision‐useful sustainability information within specific transformation domains. Using 2025 World Benchmarking Alliance data covering 158,075 indicator‐level observations for 2000 firms, aggregated into 5200 firm–transformation observations, we examine readiness across Climate and Energy, Digital, Food and Agriculture, Nature, Social, and Urban transformations. A stacked firm–transformation design with fractional response models and alternative outcome definitions shows a robust EU readiness premium relative to US firms, a selective and domain‐dependent Asia discount, and a positive association between public ownership and readiness. The findings show that institutional differences in sustainability reporting are not uniform but structured by domain‐specific information‐processing and governance demands, offering an auditable alternative to opaque ESG composites.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1002/bse.71306first seen 2026-07-18 06:42:50
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