EUタクソノミー第8条およびESRS基準に基づく環境開示の範囲と提示方法：ESG報告のデジタル化を背景として

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🔬研究者:ESRS・タクソノミー開示の実証的なばらつきとデジタル処理可能性の関係を定量・定性両面で示す基礎資料。

🏢実務担当者:EUタクソノミーKPIやESRS環境指標の単位・乗数・詳細度を統一し、比較可能性と自動処理を意識した開示設計の必要性を学べる。

🏛政策担当者:ESGデータの標準化とデジタル報告タクソノミー整備の政策的必要性を裏付ける実証根拠として活用可能。

Purpose: The article identifies and assesses diversity in the extent and presentation of selected environmental disclosures specified in the European Sustainability Reporting Standards (ESRS) and the indicators required under Article 8 of the EU Taxonomy, as reported in sustainability reports. The assessment also covers the implications of such diversity for data comparability and digital processing. Methodology/approach: The first part of the article discusses the regulatory framework of the European Union (EU) Taxonomy and ESRS standards based on a review of the literature and legal regulations, as well as the role of digitalisation in sustainability reporting. The empirical study is based on a content analysis of the sustainability reporting of 66 companies from the EU operating in the construction and telecommunications sectors. The analysis focuses on disclosures related to energy intensity, greenhouse gas emission intensity, water intensity, and EU Taxonomy key performance indicators (turnover, CapEx, and OpEx). Findings: The results reveal significant differences in both the extent of disclosures and the way they are presented. These differences relate mainly to the units of measurement, numerical multipliers, and the level of detail provided. Environmental disclosures under the ESRS and indicators resulting from Article 8 of the EU Taxonomy were disclosed more frequently in the construction sector than in the telecommunications sector. Non-uniform presentation of data may limit their comparability and hinder automated processing in a digital environment. Originality/value: The article provides empirical evidence on the degree of diversity in how companies present environmental disclosures under the ESRS and Article 8 indicators. The originality of the study lies in combining the analysis of the scope and presentation of environmental disclosures with an assessment of the implications of such diversity for digitalisation and the automated processing of ESG data. The findings highlight the need for further standardisation of ESG data presentation and the development of digital reporting taxonomies that support the comparability and automated processing of ESG data.

• openalex https://doi.org/10.5604/01.3001.0055.8882first seen 2026-09-17 04:46:47
• semanticscholar https://doi.org/10.5604/01.3001.0055.8882first seen 2026-09-19 05:29:22 · last seen 2026-09-22 04:59:44