グリーンウォッシュの検出：インドにおけるESG開示と規制監督の分析
Detecting Greenwashing: An Analysis of ESG Disclosures and Regulatory oversight in India (原題)
Kaushik Jyoti Talukdar
🤖 gxceed AI 要約
日本語
インドのESG報告企業の従業員181名とBRSR・SEBI資料等の二次データを用い、ESG開示品質・透明性・規制監督・第三者保証が知覚されたグリーンウォッシュや従業員信頼・雇用主魅力・組織評判に与える影響をSEMで検証。開示品質と規制監督はグリーンウォッシュ知覚を有意に低減し、保証は評判を高めた。規制コンプライアンスが開示品質とグリーンウォッシュの負の関係を強めることを示す。
English
Using survey data from 181 employees at ESG-reporting Indian firms plus BRSR/SEBI secondary sources, this study tests how ESG disclosure quality, transparency, regulatory oversight, and assurance affect perceived greenwashing and employee-related outcomes via SEM. Disclosure quality and oversight significantly reduce perceived greenwashing, while assurance boosts reputation. Regulatory compliance strengthens the disclosure-quality effect, extending signaling theory in the Indian context.
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
インドのBRSR・SEBI規制を題材に、開示品質と規制監督がグリーンウォッシュ抑制に効くことを示す。日本でもSSBJ基準・有報でのサステナ開示義務化が進む中、開示の『質』と第三者保証の設計を考える上で示唆がある。
In the global GX context
Adds employee-centered, emerging-market evidence to the global greenwashing literature, complementing TCFD/ISSB/CSRD disclosure-quality debates. It shows that regulatory oversight and independent assurance—not disclosure volume alone—drive credibility, relevant to jurisdictions rolling out mandatory sustainability reporting.
👥 読者別の含意
🔬研究者:開示品質・規制監督・保証がグリーンウォッシュ知覚をどう規定するかをSEMで示した、新興国ESG研究の実証的参照点。
🏢実務担当者:開示の量より質と第三者保証・コンプライアンス体制への投資が、従業員信頼と雇用主ブランドの向上に効くことを示す。
🏛政策担当者:BRSRのような義務的開示制度と監督強化がグリーンウォッシュ抑制に寄与することを示唆し、開示制度設計の根拠となる。
📄 Abstract（原文）
Purpose: This study examines how Environmental, Social, and Governance (ESG) disclosure practices and regulatory mechanisms influence perceived greenwashing and employee-related organizational outcomes in Indian organizations. It investigates the effects of ESG disclosure quality, ESG transparency, regulatory oversight, and ESG assurance on employee trust, employer attractiveness, and organizational reputation, considering the mediating role of perceived greenwashing and the moderating role of regulatory compliance.Methodology: A quantitative research design was adopted using primary data collected from 181 employees of ESG-reporting organizations across India and secondary data from ESG reports, BRSR filings, annual reports, SEBI publications, and literature. Data were analyzed using SPSS and AMOS/SmartPLS through reliability, validity, correlation, regression, CFA, SEM, mediation, and moderation analyses.Findings: ESG disclosure quality significantly reduced perceived greenwashing (β = −0.31, p < 0.001), while ESG transparency improved employee trust (β = 0.42, p < 0.001). Regulatory oversight negatively influenced perceived greenwashing (β = −0.18, p = 0.017), and ESG assurance positively affected organizational reputation (β = 0.36, p < 0.001). Employee trust enhanced employer attractiveness (β = 0.49, p < 0.001). Perceived greenwashing partially mediated the relationships (indirect effect = 0.13, p = 0.002; indirect effect = 0.11, p = 0.004), while regulatory compliance strengthened the negative relationship between ESG disclosure quality and perceived greenwashing (β = −0.17, p = 0.006).Practical Implications and Originality: The findings highlight the importance of transparent ESG reporting, independent assurance, and regulatory compliance. The study extends Extended Signaling Theory by providing employee-centered evidence on ESG credibility in the Indian context.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.53365/nrfhh.2404first seen 2026-10-03 05:00:10
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
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。