Does ESG Assumption Improve Financial Performance?
ESG想定は財務パフォーマンスを向上させるか？ (AI 翻訳)
Alma Maria Petcu
🤖 gxceed AI 要約
日本語
本論文は、ESGと財務パフォーマンスの関係に関する1,461本の論文を対象に文献計量分析を実施。企業のESG開示、リスク・リターン、配当、イノベーション、収益管理などのテーマを特定し、危機時や報告の調整効果、格付け分析、グリーンファイナンスなどのトレンドを明らかにした。ステークホルダーや研究者にとって有用な知見を提供。
English
This paper conducts a bibliometric analysis of 1,461 articles on the relationship between ESG and financial performance. It identifies themes such as ESG disclosure, risk-return, dividends, innovation, and earnings management, and highlights trends in crises, reporting moderation, ratings, and green finance. The findings provide useful insights for stakeholders and scholars.
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
本論文はESGと財務パフォーマンスの関係を俯瞰的に整理しており、SSBJに基づく開示や統合報告書の作成において、企業が重視すべき要素を理解するのに役立つ。
In the global GX context
This paper offers a comprehensive overview of ESG-financial performance research, relevant for global frameworks like ISSB and CSRD in understanding materiality and disclosure impact.
👥 読者別の含意
🔬研究者:Provides a structured bibliometric overview of ESG-financial performance literature, identifying research gaps and trends.
🏢実務担当者:Offers insights on how ESG factors relate to financial metrics, useful for corporate sustainability reporting and decision-making.
🏛政策担当者:Summarizes current research directions, supporting evidence-based policy on ESG disclosure requirements.
📄 Abstract（原文）
Abstract The challenge of Environmental, Social and Governance (ESG) has been identified as being inextricably linked to organisational culture, with these aspects being embedded within the company’s values and practices. The companies’ commitment in promoting sustainability, diversity and ethics in their activity is considered to be a prerequisite for effective performance in relation to all categories of stakeholders. The increased interest in the relationship between ESG and financial performance has led to a substantial volume of research. This paper’s objectives are to broaden the discussions of the relationship between ESG and financial performance, through a bibliometric analysis of 1461 articles. The following themes were identified as the primary subjects of research: corporate disclosure of ESG information and financial performance; ESG, volatility, risk and return; corporate ESG performance and dividend payment; the financial performance indicators in association with ESG performance; ESG, development, innovation, digitisation; ESG performance and earnings management; and ESG controversies and business performance. The trends in the research of the topic concerned the particularities of the relationship between the variables in times of crisis, the correlation between the variables moderated by reporting, the analysis of different ESG ratings, green financing, the particularities in the banking system, materiality and sectoral particularities, as well as ESG disclosure and corporate financial flexibility. The results of the study enhance understanding of this relationship, being useful to both stakeholders and scholars, identifying trends and tendencies in this issue, and providing directions for future studies to establish the determining factors and performance practices.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.2478/picbe-2025-0250first seen 2026-05-05 19:08:32
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。