ESG（環境・社会・ガバナンス）指標が企業の財務パフォーマンスに与える影響
Impact of ESG (Environmental, Social, Governance) Metrics on Corporate Financial Performance (原題)
Devanshi Saini, Namita Sahay
🤖 gxceed AI 要約
日本語
本研究は、ESG要素と企業の財務パフォーマンスの関連をユニリーバの事例を通じて分析する。ESG報告の詳細な分析により、持続可能性への取り組みがリスク低減、業務効率、長期的価値創造に寄与することを示す。ステークホルダー理論、資源ベースビュー、シグナリング理論を統合し、ESGの戦略的価値を理解する枠組みを提示する。
English
This study examines the link between ESG factors and corporate financial performance using Unilever as a case study. Through in-depth analysis of ESG reporting, it shows how sustainability initiatives contribute to risk reduction, operational efficiency, and long-term value creation. Integrating stakeholder theory, resource-based view, and signaling theory, it presents a framework for understanding the strategic value of ESG in corporate finance.
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開示基準の適用が迫る中、ESG情報の戦略的価値を示す本稿は、企業の開示対応や投資家との対話に示唆を与える。ただし、ユニリーバの事例に基づくため、日本企業への適用には留意が必要。
In the global GX context
Amid global moves toward standardized ESG disclosure (ISSB, CSRD), this study reinforces the business case for ESG transparency, offering insights for companies and investors. However, the single-case design limits generalizability.
👥 読者別の含意
🔬研究者:Provides a conceptual framework linking ESG to financial performance, useful for hypothesis generation.
🏢実務担当者:Highlights the importance of ESG transparency for investor trust and brand reputation, supporting disclosure strategy.
🏛政策担当者:Emphasizes the need for standardized ESG disclosures, relevant for regulatory design.
📄 Abstract（原文）
The incorporation of Environmental, Social, and Governance (ESG) measures into business decision-making has received a lot of attention because of the potential influence on financial performance. This study examines the link between ESG elements and company financial performance, using Unilever as a case study. This study looks at how sustainability activities help to risk reduction, operational efficiency, and long-term value development by analysing ESG reporting in depth. The report emphasises the importance of ESG openness in boosting investor trust, developing brand reputation, and achieving financial success. This study presents a complete framework for understanding the strategic value of ESG in corporate finance by combining stakeholder theory, a resource-based perspective, and signalling theory. The findings show that organisations that effectively implement ESG principles likely to have increased financial stability. The findings are useful for firms, investors, and governments, highlighting the importance of standardised ESG disclosures and sustainable corporate policies.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://ijcope.org/wp-content/uploads/2026/08/IMPACT-OF-ESG-ENVIRONMENTAL-SOCIAL-GOVERNANCE-METRICS-ON-CORPORATE-FINANCIAL-PERFORMANCE.pdffirst seen 2026-08-30 05:12:00 · last seen 2026-09-09 05:27:29
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