Beyond ESG disclosure: inequality-sensitive sustainability governance in Latin America and the Caribbean
ESG開示を超えて：ラテンアメリカ・カリブ海諸国における不平等に敏感なサステナビリティガバナンス (AI 翻訳)
Dana Chabová, Emília Palkechová, Nina Majerovičová, Qian Jia
🤖 gxceed AI 要約
日本語
本論文は、ラテンアメリカ・カリブ海地域におけるESGフレームワークの不平等発展への影響を批判的に分析。持続可能な金融の拡大が貧困や不平等、気候脆弱性と共存する現状を指摘し、ESGが公共規制の代替ではなく、権利ベースの説明責任や分配的マテリアリティを組み込んだガバナンス基盤として機能すべきと主張する。
English
This paper critically examines ESG frameworks in Latin America and the Caribbean, arguing that despite rapid growth in sustainable finance, persistent poverty, inequality, and climate vulnerability remain. It proposes that ESG should serve as a governance infrastructure embedded in rights-based accountability, distributional materiality, and credible verification, rather than a substitute for public regulation.
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や有報でのESG情報開示が進むが、本論文はESGが不平等やガバナンスの文脈でどう機能すべきかを示しており、日本の投資家や政策担当者にとって、ESGの社会的側面を再考する契機となる。
In the global GX context
While global ESG frameworks like ISSB and GRI focus on disclosure, this paper highlights the need to link metrics to territorial justice and public capacity, offering a critical perspective for regions with high inequality—relevant for global discussions on ESG effectiveness.
👥 読者別の含意
🔬研究者:Offers a critical framework linking ESG to inequality and environmental governance, useful for scholars studying ESG effectiveness in developing regions.
🏢実務担当者:Highlights the importance of embedding rights-based and distributional considerations in ESG strategies, relevant for companies operating in unequal contexts.
🏛政策担当者:Argues that ESG should complement rather than replace public regulation, informing policy design for sustainable finance governance.
📄 Abstract（原文）
Environmental, social and governance (ESG) frameworks are used to channel capital, evaluate corporate conduct and signal sustainability performance. Yet their contribution to socio-environmental sustainability remains contested in contexts of unequal development. This article presents a secondary analysis of ESG, inequality and environmental governance in Latin America and the Caribbean. Drawing on peer-reviewed literature and sources from ECLAC, the OECD, the World Meteorological Organisation, Climate Bonds Initiative, the Principles for Responsible Investment, the IFRS Foundation, the Global Reporting Initiative, the World Justice Project, the Inter-American Development Bank and Global Witness, the study examines the conditions under which ESG can support sustainability rather than reproduce unequal development. Findings show that sustainable finance has expanded rapidly, yet this growth coexists with persistent poverty, high inequality, limited fiscal capacity, climate vulnerability and violence against environmental defenders. The article argues that ESG should function not as a substitute for public regulation or environmental democracy, but as a governance infrastructure embedded in rights-based accountability, distributional materiality, credible verification and social protection. This framework links corporate and investor metrics to territorial justice, public capacity and environmental governance.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.23900/ra.v24i114.1124first seen 2026-06-25 04:52:35
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