企業責任・可視性・説明責任：現代ガバナンスにおけるESG開示と執行の橋渡し
Corporate Responsibility, Visibility Aand Accountability: Bridging ESG Disclosure and Enforcement in Contemporary Governance (原題)
Rupali Gupta, Vijayashri Gurme
🤖 gxceed AI 要約
日本語
企業責任・可視性・説明責任の相互関係を、ステークホルダー理論や正統性理論などの枠組みで分析した概念研究。インドのBRR・BRSR制度を事例に、開示と執行の乖離を指摘する。AIやブロックチェーンによる可視性向上とグリーンウォッシュ抑制の可能性も論じ、厳格な罰則なき開示は実効性を欠くと結論づける。
English
A conceptual study analyzing how corporate responsibility, visibility, and accountability interact, drawing on Stakeholder, Agency, Legitimacy, Institutional, and Triple Bottom Line theories. Using India's BRR and BRSR regimes, it identifies gaps between disclosure and enforcement. It also examines AI and blockchain for improving stakeholder visibility and curbing greenwashing, arguing that disclosure without strong penalties fails to drive genuine sustainability.
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は日本版SSBJ・有報ガバナンスと問題意識を共有し、開示と執行のギャップという論点は日本企業の統合報告・投資家対応を考える上で示唆に富む。AI・ブロックチェーンによる検証強化の議論は、日本でのESGデータ保証制度設計の参考になる。
In the global GX context
The paper speaks to the global ISSB/CSRD-era debate on whether disclosure alone changes corporate behavior, using India's BRSR as a case. Its emphasis on enforcement, penalties, and tech-enabled verification (AI, blockchain) adds a governance-focused perspective to disclosure scholarship dominated by standard-setting.
👥 読者別の含意
🔬研究者:開示と執行の関係を理論横断的に整理する枠組みとして、ESGガバナンス研究の概念基盤を提供する。
🏢実務担当者:開示の充実だけでなく、説明責任体制や検証技術の整備が投資家評価に直結することを示唆する。
🏛政策担当者:開示義務に罰則・執行メカニズムを組み合わせる制度設計の必要性を、インド事例から示す。
📄 Abstract（原文）
The mutual relationships between corporate responsibility, visibility, and accountability show that these three concepts can define whether a company’s sustainable practices are superficial or substantial. The shift in focus from Corporate Responsibility (CR) to the triple bottom line of Economic, Environmental, and Social dimensions proves that ESG has become an integral part of the core business strategy. This study aims to demonstrate why companies choose to implement responsible policies, how visibility and disclosure influence such businesses, and what accountability mechanisms are relevant, using Stakeholder Theory, Agency Theory, Legitimacy Theory, Institutional Approach, and Triple Bottom Line. The research will also incorporate the Indian government’s initiatives related to the Business Responsibility Reporting (BRR) and Business Responsibility and Sustainability Reporting (BRSR) to identify the existing gaps in regulations. Moreover, the study will equally consider the application of AI, blockchain, and other technologies to improve stakeholders’ visibility and address such challenges as greenwashing, sustainability information verification, regulatory complexity, and the absence of uniform definitions or punishments for ESG-related offenses. Although disclosure has become an important aspect of corporate visibility, the analysis will clarify that without relevant accountability mechanisms such as severe penalties for rule violations, even the most transparent companies will refrain from implementing truly sustainable measures. Ultimately, the given research will review the benefits of responsibly managed businesses to show why they should remain attractive to stakeholders.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://www.nldinnovision.com/index.php/nldimsr/article/download/122/80first seen 2026-09-26 05:09:17 · last seen 2026-09-29 05:17:41
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