🤖 gxceed AI 要約
日本語
本論文は、サステナビリティ行動を検証可能なESGデータに変換する「証拠アンカリング」概念と7層の制度システムからなる「グローバルESG証拠アーキテクチャ」を提案する。現行のESGエコシステムにおける証拠インフラ層の欠如を指摘し、PADVフレームワークを用いて行動ベースの証拠生成をモデル化する。
English
This paper proposes the Global ESG Evidence Architecture, a seven-layer institutional system for sustainability governance. It identifies a gap in evidence infrastructure and introduces Evidence Anchoring and the PADV framework to convert sustainability actions into verifiable ESG data.
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基準や有価証券報告書におけるESG情報開示の高度化が求められており、本論文が提示する証拠アーキテクチャは、企業のサステナビリティ活動を検証可能な形で報告するための基盤設計に示唆を与える。
In the global GX context
Globally, the paper addresses a structural gap in the ESG ecosystem—the lack of evidence infrastructure between sustainability actions and reporting—which is critical for the credibility of frameworks like ISSB, CSRD, and SEC climate rules.
👥 読者別の含意
🔬研究者:Provides a conceptual foundation for studying ESG data generation and verification processes, bridging sustainability actions and reporting standards.
🏢実務担当者:Offers a framework for designing internal systems to capture and structure sustainability evidence for reporting and assurance.
🏛政策担当者:Suggests a missing layer in regulatory ESG architectures that could strengthen the link between corporate actions and disclosed information.
📄 Abstract（原文）
This paper introduces the Global ESG Evidence Architecture, a conceptual framework that models sustainability governance as a seven-layer institutional system connecting real-economy sustainability activities with international sustainability standards. The architecture identifies a structural gap within the current ESG ecosystem: the absence of an evidence infrastructure layer capable of transforming sustainability actions into structured and verifiable ESG data prior to reporting and assurance processes. To address this gap, the paper introduces the concept of Evidence Anchoring, which describes the process through which sustainability activities are captured, structured, and converted into traceable evidence records. The study further presents the Participation–Action–Data–Value (PADV) framework as a conceptual model for structuring behavioral sustainability activities into institutional ESG evidence. Together, these elements provide a conceptual architecture for understanding how sustainability actions may evolve into verifiable ESG information within global governance systems.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.64969/ip.geea.2026.v1first seen 2026-05-15 18:29:59
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。