THEORIES OF THE INFLUENCE OF ESG FACTORS ON THE ACTIVITIES OF PUBLIC COMPANIES: THE POSSIBILITY OF APPLICATION IN MODERN PRACTICE
ESG要因が公開企業の活動に与える影響に関する理論：現代実務における適用可能性 (AI 翻訳)
Oksana E. Gudkova, Yuliya Kostrova
🤖 gxceed AI 要約
日本語
本論文は、環境・社会・ガバナンス（ESG）要因が公開企業の業績に与える影響を説明する主要な理論モデルを整理・構造化する。各モデルが企業のESG情報開示の理由やリスク管理アプローチをどのように説明するかを分析し、開示の標準化とデータ検証の必要性を提言する。形式的なコンプライアンスから戦略的統合への移行が長期的な財務安定性と競争力に不可欠であると結論づけている。
English
This paper consolidates and structures the core theoretical models explaining how ESG factors influence the performance of public companies. It analyzes how each model reveals reasons for ESG disclosure and risk management approaches, recommending standardization and data verification to shift from compliance to strategic integration for long-term financial stability and competitiveness.
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基準の策定や有価証券報告書への非財務情報記載が進む中、本論文はESG開示の理論的基盤を提供する。特に開示標準化とデータ検証の重要性は、日本の統合報告書や投資家対応にも直結する示唆を含む。
In the global GX context
As global frameworks like ISSB, CSRD, and SEC climate rules push for standardized ESG disclosure, this paper offers a theoretical foundation for why companies disclose and how to integrate ESG strategically. Its focus on standardization and verification aligns with global efforts to improve data quality and comparability.
👥 読者別の含意
🔬研究者:Gain a structured overview of theoretical models linking ESG to financial performance, useful for framing empirical studies or teaching.
🏢実務担当者:Learn the strategic rationale behind ESG disclosure and get recommendations for moving from compliance to value integration.
🏛政策担当者:Understand the theoretical underpinnings for mandating standardized and verified ESG disclosures to enhance market confidence.
📄 Abstract（原文）
This article presents a study focused on examining how environmental, social, and corporate governance (ESG) factors influence the performance of public joint-stock companies within the current economic environment. The main objective is to consolidate and structure the core theoretical models that explain how commitment to sustainability principles correlates with financial results. The analysis investigates how each model reveals the reasons why companies decide to disclose ESG performance metrics and how they approach risk management. In the concluding section, the authors offer specific recommendations for improving ESG disclosure and the practical implementation of sustainable approaches, emphasizing the need for reporting standardization and data verification to enhance long-term financial stability and competitiveness. It is demonstrated that the success of domestic organizations depends on shifting the focus from formal compliance (minimizing the risk of fines) to strategic integration (maximizing long-term value). Failure to account for this factor will lead to a loss of investor confidence, which directly contradicts ESG principles.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.55186/2658-3569-2026-1-13-28first seen 2026-05-15 18:21:09
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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。