ガバナンス機構としてのESG実装と開示
ESG implementation and disclosure as a governance mechanism (原題)
Thiago Coelho Soares, Claudemir José de Souza, Gisele Mazon
🤖 gxceed AI 要約
日本語
ブラジルの信用協同組合5組織の上級管理職19名へのインタビューを通じ、ESG実装が規制圧力・協同組合原則・組織能力に規定される過程を質的に分析。開示は単なる報告アウトプットではなく、戦略計画・説明責任・業績モニタリング・ステークホルダー対話を結びつける再帰的ガバナンス機構として機能することを示す。開示主導のガバナンスがESG取組みの制度化・安定化に寄与する分析枠組みを提示する。
English
A qualitative multiple-case study of five Brazilian credit cooperatives, based on 19 interviews with senior managers, examines how ESG implementation is shaped by regulatory pressure, cooperative principles and organizational capabilities. Disclosure emerges not as a reporting output but as a recursive governance mechanism linking strategy, accountability, performance monitoring and stakeholder engagement. The paper offers a framework for how disclosure-driven governance formalizes and stabilizes ESG initiatives in an understudied organizational form.
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・有報開示が進む中、開示を『報告の出口』ではなく経営管理・説明責任の循環プロセスとして捉える視点は、協同組織金融機関（信金・信組・JAバンク等）のESGガバナンス構築に示唆を与える。
In the global GX context
Amid ISSB/CSRD-driven standardization, this paper reframes disclosure as an internal governance loop rather than a compliance endpoint, adding evidence from cooperative finance in an emerging economy to global disclosure scholarship that is dominated by listed-company and advanced-economy contexts.
👥 読者別の含意
🔬研究者:開示とガバナンスの関係を再帰的プロセスとして捉える質的分析枠組みは、開示インフラ研究の理論的拡張に有用。
🏢実務担当者:開示を戦略・業績管理・ステークホルダー対話と接続する仕組みづくりが、ESG取組みの定着に有効であることを示す。
🏛政策担当者:協同組織金融機関へのESG規制設計において、開示をガバナンス強化の触媒として位置づける視点が参考になる。
📄 Abstract（原文）
Purpose This study aims to examine how environmental, social and governance (ESG) implementation is constructed and governed within Brazilian credit cooperatives, with particular emphasis on disclosure as a governance mechanism. Design/methodology/approach Adopting a qualitative multiple case study design, the research draws on 19 in-depth interviews with senior managers across five credit cooperatives. Data were analysed using an inductive coding approach, allowing analytical categories to emerge from the empirical material while being informed by the literature on ESG, disclosure and corporate governance. Findings ESG implementation unfolds as a process shaped by regulatory pressures, cooperative principles and organisational capabilities. Disclosure emerges not merely as a reporting output, but as a recursive governance mechanism that connects strategic planning, accountability, performance monitoring and stakeholder engagement. Originality/value The study develops an empirically grounded analytical framework that explains how disclosure-oriented governance practices contribute to the formalisation and stabilisation of ESG initiatives in cooperative financial institutions. By focusing on an underexplored organisational form and an emerging economy context, the article contributes to the disclosure and governance literature. It offers practical insights for managers and regulators seeking to strengthen ESG governance through disclosure-driven processes.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1108/srj-05-2026-0555first seen 2026-11-15 05:25:32
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