環境・社会・ガバナンス情報開示：誰が開示すれば勝つのか？
Environmental, Social, and Governance Information Disclosure: Who Discloses Wins? (原題)
Si-Qi Wang, Jun-Hwa Cheah, Christoph Wu, Weng Marc Lim
🤖 gxceed AI 要約
日本語
ESG情報開示（ESG-ID）の研究をSPAR-4-SLRに沿って二層で体系的にレビューした研究。1507本の書誌分析と437本の内容分析を通じ、開示の先行要因・開示選択・経済的帰結を統合した知識枠組みを構築。開示の効果は保証不足やグリーンウォッシュで損なわれる可能性も示す。
English
A two-layer systematic literature review of ESG information disclosure (ESG-ID) using the SPAR-4-SLR protocol. Bibliometric analysis of 1,507 articles and content analysis of 437 A*/A-ranked journal articles build an integrated framework linking antecedents, disclosure choices, and economic, informational, and relational outcomes. Effects are mediated by analyst attention, financing constraints, and green innovation, but can be negated by insufficient assurance or greenwashing.
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
ESG開示が任意から義務化へ移行する中、SSBJ基準や有報でのサステナビリティ開示、統合報告書の質的向上を検討する日本企業・投資家にとって、開示の先行要因と経済的帰結を整理した実践的示唆を提供する。
In the global GX context
As ISSB, CSRD, and SEC climate rules push ESG disclosure from voluntary to mandatory, this review synthesizes fragmented evidence on what drives disclosure and what it yields—useful for global standard-setters and firms navigating assurance and greenwashing risks.
👥 読者別の含意
🔬研究者:ESG開示研究の理論・文脈・方法・先行要因・帰結を統合した枠組みを提供し、今後の実証研究の出発点となる。
🏢実務担当者:開示戦略・形式・品質の選択が、アナリスト注目や資金制約、グリーンイノベーションを通じて経済的帰結にどう影響するかを理解する助けになる。
🏛政策担当者:義務化が進むESG開示において、保証の質やグリーンウォッシュ対策が開示効果を左右する点を政策設計に反映すべき。
📄 Abstract（原文）
As Environmental, Social, and Governance (ESG) Information Disclosure (ESG‐ID) transitions from voluntary to mandatory disclosure, its drivers and impacts have become focal points of discussion. Existing research, however, lacks integration, which, in turn, has led to fragmented theoretical and practical insights. This study conducts a multi‐layered systematic literature review on ESG‐ID following the Scientific Procedures and Rationales for Systematic Literature Reviews (SPAR‐4‐SLR) protocol. At Layer 1, a broad bibliometric analysis is performed on 1507 articles retrieved from Scopus and Web of Science to delineate the field's developmental trajectory. At Layer 2, a TCCM‐ADO‐based content analysis is applied to 437 articles published in ABDC A*/A‐ranked journals, uncovering the theoretical underpinnings (T), contextual settings (C), characteristic patterns (C), and methodological approaches (M) that inform ESG‐ID research while simultaneously examining the antecedents (A), disclosure decisions (D), and outcomes (O) of ESG‐ID. Through this review, an integrated knowledge framework was established to serve as a reference point for the theoretical advancement and practical application of ESG‐ID. Notably, the framework posits that firms' ESG disclosure choices regarding strategy, form, and quality are driven and impeded by internal and external antecedents . These choices translate into economic, informational, and relational outcomes through specific transmission mechanisms. Key mediators include analyst attention, corporate culture, financing constraints, green innovation, information transparency, and profit sustainability. Disclosure effectiveness may be conditioned by key moderators such as ownership structure, digital transformation, industry exposure, and public attention. However, the positive impact of ESG‐ID is not universal, as such disclosure may lose its effectiveness or even lead to negative consequences when assurance is insufficient or greenwashing is detected.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1002/bse.71603first seen 2026-10-03 05:38:29 · last seen 2026-10-07 05:45:20
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