社会責任デカップリング視点からの白物家電企業のS次元ESG開示研究：美的・ハイアール・格力のマルチケース証拠
Research on S-Dimension ESG Disclosure of White Goods Enterprises from the Perspective of Social Responsibility Decoupling: Multi-case Evidence from Midea, Haier Smart Home and Gree Electric (原題)
邢惠然, Zeyu Zhang
🤖 gxceed AI 要約
日本語
中国白物家電大手3社（美的・ハイアール・格力）を対象に、社会（S）次元のESG開示と実態の乖離を比較分析した研究。選択的開示、曖昧表現、宣伝目的の慈善活動、労働情報の粉飾、サプライチェーン公約の修辞という5類型の「S次元ウォッシング」を特定。外部制度圧力が同質でも内部統制の違いが洗浄戦略の形態を規定し、文化的ナラティブが巧みなほど公開の物的証拠が捕捉しにくいことを示す。
English
A multi-case study of three leading Chinese white-goods firms (Midea, Haier Smart Home, Gree) comparing S-dimension ESG disclosure against actual operations. It identifies five forms of 'S-dimension washing'—selective disclosure, vague language, publicity-driven philanthropy, labor-information embellishment, and rhetorical supply-chain commitments. Under homogeneous external pressure, internal governance differences shape which washing strategy appears, and culturally embedded narratives leave less hard evidence publicly traceable.
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
SSBJ基準や有報での人的資本・サプライチェーン人権開示が拡充する日本企業にとって、S次元の「見せかけ開示」類型は自社報告書の自己点検チェックリストとして直接活用できる。第三者評価機関の指標設計にも示唆。
In the global GX context
As ISSB/CSRD push social and human-rights disclosure into scope, this paper offers a concrete typology of S-dimension decoupling that complements the environmental-greenwashing literature. It is useful for rating agencies designing S indicators and for regulators tightening anti-washing rules beyond the E dimension.
👥 読者別の含意
🔬研究者:S次元ウォッシングの類型論と、外部圧力・内部統制の二重駆動メカニズムを実証的に整理した枠組みを参照できる。
🏢実務担当者:自社の社会責任報告書が陥りやすい5つのデカップリング類型を自己点検に使える。
🏛政策担当者:S次元開示ルールの厳格化と、ナラティブ偏重開示に対する透明性メカニズム設計の根拠になる。
📄 Abstract（原文）
Existing research on ESG misrepresentation has focused largely on environmental greenwashing, whereas false disclosure in the social (S) dimension, which covers employee rights, public welfare, philanthropy, and supply chain human rights, remains inadequately discussed. This form of false disclosure, termed S-dimension ESG washing, is highly concealed because it primarily relies on subjective textual narratives. Three leading A-share listed companies in the white goods industry—Midea Group, Haier Smart Home, and Gree Electric Appliances—are selected as a multi-case sample. A comparative framework is constructed to contrast textual statements in corporate reports with evidence of actual business operations. Five typical manifestations of S-dimension washing are identified, and a dual driving mechanism composed of external institutional pressures and internal governance deficiencies is systematically analyzed. The findings reveal that five types of disclosure decoupling—selective disclosure, vague language, publicity-driven philanthropy, labor information embellishment, and rhetorical supply chain commitments—are present to varying degrees. Under homogeneous external pressures, differences in internal governance patterns determine the specific manifestation of washing strategies; notably, the more concealed the cultural narrative underlying the washing, the less hard evidence can be captured publicly. Ultimately, this study provides a valuable reference for regulators to refine S-dimension disclosure rules, for third-party rating agencies to optimize evaluation indicators, and for listed companies to standardize social responsibility reporting practices. Furthermore, it highlights the urgent need for enhanced transparency mechanisms to mitigate symbolic corporate behaviors.
🔗 Provenance — このレコードを発見したソース
- openalex https://soapubs.com/index.php/EI/article/view/3237first seen 2026-11-13 05:21:35 · last seen 2026-11-14 05:19:09
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