Digital ESG Disclosure, Environmental Benchmarking, and Greenwashing Risk in Building Construction: Empirical Evidence from Bulgaria
建設業におけるデジタルESG開示、環境ベンチマーキング、グリーンウォッシングリスク：ブルガリアからの実証的証拠 (AI 翻訳)
Kiril Luchkov, Aleksey POTEBNYA
🤖 gxceed AI 要約
日本語
本研究は、ブルガリアの建設業界におけるESG情報のデジタル開示、検証可能な環境エビデンス、企業責任、信頼、グリーンウォッシングリスクの関係を分析。12社の環境ベンチマーク指標（EBI-C41）と297人の調査回答を統合し、EBI-C41が透明性・企業責任・信頼と正の相関、グリーンウォッシングリスクと負の相関を持つことを示した。検証可能な持続可能性エビデンスが信頼形成に重要で、ESGコミュニケーションの可視性を超えた情報を提供することを示唆。
English
This study analyzes the relationship between digital ESG disclosure, verifiable environmental evidence, corporate responsibility, trust, and greenwashing risk in Bulgarian building construction. Integrating an Environmental Benchmarking Index (EBI-C41) for 12 companies with a survey of 297 respondents, it finds positive associations with transparency, responsibility, and trust, and a negative association with greenwashing risk. The findings suggest verifiable sustainability evidence is crucial for trust-related evaluations, providing information beyond mere ESG communication visibility.
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開示や有報でのサステナビリティ情報開示が進む中、本稿の「検証可能なエビデンス」と「グリーンウォッシュリスク」の関係性は、建設業に限らず日本企業の開示品質向上に示唆を与える。特に、コミュニケーションの可視性だけでなく実質的な環境パフォーマンスの裏付けが投資家・ステークホルダーの信頼に寄与する点は、日本の統合報告書やTCFD開示の実務にも応用可能。
In the global GX context
Globally, as ISSB and CSRD mandates push for more rigorous sustainability disclosure, this paper provides empirical evidence that verifiable environmental benchmarks reduce greenwashing risk and build stakeholder trust. It underscores the importance of moving beyond communication visibility to substantive, evidence-based reporting, offering a diagnostic framework applicable to sectors beyond construction. The findings support the global push for assurance and data quality in ESG reporting.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the link between verifiable ESG evidence and trust/greenwashing, with a novel benchmarking index (EBI-C41) for construction.
🏢実務担当者:Highlights the value of third-party verifiable environmental benchmarks in enhancing credibility and reducing greenwashing accusations in corporate disclosures.
🏛政策担当者:Suggests that promoting standardized, verifiable environmental metrics can strengthen market trust and reduce greenwashing, informing disclosure regulation design.
📄 Abstract（原文）
This study analyzes the relationship between digital disclosure of information on Environmental, Social and Governance (ESG) factors, publicly verifiable environmental evidence, corporate responsibility, trust, and greenwashing risk in building construction in Bulgaria. The article applies a combined research design that integrates the Environmental Benchmarking Index for Building Construction Companies (EBI-C41), calculated at the company level for 12 construction companies, with a survey of 297 informed respondents. The results show that EBI-C41 has consistent positive associations with transparency, corporate responsibility, and trust, as well as a negative association with greenwashing risk. On this basis, the findings suggest that, in building construction, verifiable sustainability evidence is important for trust-related stakeholder evaluations and provides information beyond ESG communication visibility alone. Diagnostic indices are also proposed to assess the gap between communication, evidence, and trust. The results should be interpreted as exploratory associations within a purposive and non-representative sample, rather than as evidence of causal relationships or as an assessment of the full internal environmental performance of companies in the sector.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.3390/jrfm19080608first seen 2026-08-14 05:06:05
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