The mediating role of trust in bridging the ESG assurance credibility chasm
ESG保証の信頼性ギャップを埋める媒介変数としての信頼の役割 (AI 翻訳)
N. Hoai
🤖 gxceed AI 要約
日本語
本研究は、環境・社会・ガバナンス（ESG）保証期待ギャップ（ESG-AEG）がステークホルダーの信頼を介して報告書の信頼性に与える影響を分析。ベトナムの217名の専門利用者を対象にした定量調査に基づき、3つのギャップ次元（合理的ギャップ、基準不足、パフォーマンス不足）のうち、パフォーマンス不足が信頼に最も強い負の影響を及ぼすことを発見。信頼が期待ギャップと信頼性・依存の成果を完全に媒介することを確認し、技術的対策だけでは不十分で信頼回復が重要と示唆。
English
This study examines how the ESG Assurance Expectation Gap (ESG-AEG) affects stakeholder trust and report credibility. Based on a survey of 217 professional users in Vietnam, it finds that perceived performance deficiencies erode trust most severely. Trust fully mediates the relationship between expectation gaps and credibility outcomes, implying that technical fixes alone are insufficient without restoring trust.
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
日本でもSSBJ基準に基づく保証制度が導入されつつあり、本研究成果は保証の信頼性向上に資する示唆を提供する。特に、制度的要件の充足だけでなく、利用者の心理的信頼をいかに構築するかが実務上の課題となる。
In the global GX context
Globally, as ESG assurance becomes mandatory under ISSB and CSRD, this paper highlights that merely closing technical gaps is insufficient; trust restoration is critical for credibility. The findings are relevant for regulators designing assurance frameworks in emerging and developed markets alike.
👥 読者別の含意
🔬研究者:Empirical evidence on the mediating role of trust in ESG assurance, extending expectation gap literature to non-financial reporting.
🏢実務担当者:Assurance providers and corporate reporting teams should consider stakeholder trust-building measures beyond compliance.
🏛政策担当者:Regulators in Japan and elsewhere should incorporate trust-enhancing mechanisms in assurance standards, not just technical requirements.
📄 Abstract（原文）
This study investigates the mediating role of stakeholder trust in bridging the “credibility chasm” caused by the Environmental, Social, and Governance Assurance Expectation Gap (ESG-AEG). Drawing on Limperg’s Theory of Inspired Confidence and Stakeholder Theory, the research deconstructs the ESG-AEG into three distinct dimensions: Reasonable Gap, Deficient Standard, and Deficient Performance. Quantitative data were collected from a survey of 217 professional users of ESG reports in Vietnam, a representative emerging market where ESG assurance remains voluntary. Structural Equation Modeling (SEM) reveals that while all three gap dimensions significantly erode trust, Deficient Performance exerts the strongest negative impact, suggesting that stakeholders penalize perceived execution failures more severely than cognitive misalignments. Crucially, the mediation analysis confirms that trust acts as a pivotal gatekeeper, fully mediating the relationship between expectation gaps and the ultimate outcomes of perceived credibility and stakeholder reliance. These findings offer actionable insights for regulators and practitioners in transitional economies, emphasizing that bridging the technical gap is insufficient without restoring the psychological mechanism of trust.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1007/s43621-026-02747-3first seen 2026-07-16 05:59:29
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