{"created":"2023-05-15T08:20:39.536674+00:00","id":728,"links":{},"metadata":{"_buckets":{"deposit":"ad276aeb-8c1a-46d0-b7b6-fcd36fcf54c4"},"_deposit":{"created_by":11,"id":"728","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"728"},"status":"published"},"_oai":{"id":"oai:shobi-u.repo.nii.ac.jp:00000728","sets":["10:2:131"]},"author_link":["1427"],"control_number":"728","item_10002_biblio_info_35":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"53","bibliographicPageStart":"33","bibliographicVolumeNumber":"37","bibliographic_titles":[{"bibliographic_title":"尚美学園大学総合政策研究紀要","bibliographic_titleLang":"ja"},{"bibliographic_title":"Bulletin of policy and management, Shobi University","bibliographic_titleLang":"en"}]}]},"item_10002_description_31":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"論文","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_10002_description_32":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_description":"Articles","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_10002_description_33":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"比較可能なESG（環境・社会・ガバナンス）情報を起点として、資本市場のダイナミクスをドライビング・フォースに取り込めれば、ビジネスと持続可能な社会をつなぐエコシステムの循環に資する。こうした問題意識から本稿では、ESG に係る企業活動への市場規律向上を基本的視座とし、現下のESG インデックスのばらつきによる比較可能性欠如という実務的課題の克服に向け、AI を活用したS-Ray による比較可能性改善の事例研究を通して、ESG エコシステムの実現に向けたAI の貢献可能性を展望する。\nS-Ray は、メディア報道を含む膨大な外部情報源の迅速な解析に強みを有しており、ESG インデックスのばらつきを克服するユニークなツールとして、市場規律の向上に資するポテンシャルを有している。他方で、AI のブラックボックス問題や学習データ依存性に起因して、S-Ray を含め情報源・アルゴリズムの偏向等への疑念も現状では完全に払拭し切れていない。AI によるESG 評価の品質保証は難しい課題であるが、モデル策定プロセスの内部統制に係る検証等に関しては、監査保証論のフレームワークを基礎として役立てられる可能性があり、今後は会計・監査保証分野においても幅広いAI 研究コミュニティと緊密に連携した学際的な研究の深化が求められる。","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_10002_description_34":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"Incorporating the dynamics of capital markets into the driving force through comparable ESG (Environmental, Social and Governance) information, will contribute to the circulation of the ecosystem that connects business and a sustainable society. Based on this awareness of issues, this article focuses on improving market discipline for corporate activities by improving the comparability of ESG evaluations using AI in order to overcome the current practical issues of ESG index variability, and specifically starting with S-Ray's efforts utilizing AI, the author considers the potential contributions and challenges of AI toward the realization of an ESG ecosystem.\nS-Ray has strengths in rapid analysis of vast numbers of external sources, including media coverage, and has the potential to contribute to improving market discipline as a unique tool for overcoming ESG index variability. On the other hand, due to the black box problem of AI and the dependency on learning data, doubts about the bias of information sources and algorithms including S-Ray have not been completely dispelled at present. Quality assurance of ESG evaluation by AI will be a difficult issue in the future, but it may be useful based on the framework of auditing/assurance theory for verification related to internal control of the model formulation process, and it will be necessary to promote interdisciplinary research in close collaboration with a wide range of AI research communities.","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_10002_publisher_36":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"尚美学園大学総合政策学部","subitem_publisher_language":"ja"}]},"item_10002_relation_39":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"40022531626","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_25":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA11546318","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_38":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1346-3802","subitem_source_identifier_type":"PISSN"}]},"item_10002_text_28":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"尚美学園大学総合政策学部"}]},"item_10002_text_29":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Shobi University"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"越智, 信仁","creatorNameLang":"ja"},{"creatorName":"オチ, ノブヒト","creatorNameLang":"ja-Kana"},{"creatorName":"OCHI, Nobuhito","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2021-04-29"}],"displaytype":"detail","filename":"sougoukiyo37_03Ochi.pdf","filesize":[{"value":"511.1 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"sougoukiyo37_03Ochi.pdf","url":"https://shobi-u.repo.nii.ac.jp/record/728/files/sougoukiyo37_03Ochi.pdf"},"version_id":"61b9fe84-b539-4600-8659-e67221c306d2"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"ESGエコシステム","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"AI(人工知能)","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"ESGインデックス","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"比較可能性","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"品質保証","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"ESG ecosystem","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"AI (Artificial Intelligence)","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"ESG index","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"comparability","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"quality assurance","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"ESGエコシステムに向けたAIの貢献可能性","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ESGエコシステムに向けたAIの貢献可能性","subitem_title_language":"ja"},{"subitem_title":"Potential Contribution of AI to ESG Ecosystem","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"11","path":["131"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2021-05-01"},"publish_date":"2021-05-01","publish_status":"0","recid":"728","relation_version_is_last":true,"title":["ESGエコシステムに向けたAIの貢献可能性"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-11-15T09:15:45.965885+00:00"}