コンプライアンスからコミットメントへ：統合されたコーポレート・アーキテクチャが環境SDGs開示をどう形作るか—イタリア企業の実証研究
From Compliance to Commitment: How Integrated Corporate Architecture Shapes Environmental SDGs Disclosure. An Explanatory Study of Italian Companies (原題)
Adriana Rossi, Maria Federica Izzo, Riccardo Tiscini
🤖 gxceed AI 要約
日本語
イタリアの環境影響の大きい産業の企業を対象に、非財務報告書における環境SDGs開示の程度を決定する要因を実証分析。サステナビリティ委員会の存在や専門家の関与、戦略への環境統合、マテリアリティ評価、短期・長期目標の設定が開示の充実と正に関連することを示す。制度的プレッシャーを実質的な開示に変換する組織メカニズムを提示。
English
This empirical study examines Italian companies in environmentally sensitive industries (2018-2023) to identify drivers of environmental SDGs disclosure in non-financial reports. Findings show that sustainability committees with experts, strategic integration of environmental issues, materiality assessments, and clear short- and long-term targets are positively associated with more extensive disclosure. It conceptualizes integrated corporate architecture as the organizational configuration translating institutional pressures into substantive disclosure.
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開示が始まり、サステナビリティ委員会の設置やマテリアリティ評価の実務が重要になっている。本論文は、こうしたガバナンス構造が実際の開示の質にどう影響するかを示すエビデンスを提供し、日本の企業統治と開示実務の改善に示唆を与える。
In the global GX context
As ISSB and CSRD mandates push companies toward substantive sustainability reporting, this study offers empirical evidence on which governance and strategic mechanisms actually enhance SDG disclosure quality. It informs global debates on how to design corporate architecture to move beyond compliance toward commitment, relevant for regulators and standard-setters refining disclosure requirements.
👥 読者別の含意
🔬研究者:Provides a framework linking institutional pressures, corporate governance, and SDG disclosure outcomes, useful for sustainability accounting research.
🏢実務担当者:Highlights that establishing a sustainability committee with experts and integrating materiality into strategy can improve disclosure quality, guiding corporate reporting practices.
🏛政策担当者:Suggests that mandatory reporting alone may not suffice; policy should encourage governance structures that internalize sustainability pressures.
📄 Abstract（原文）
ABSTRACT Adopting an institutional‐theory lens, this study explores Italian companies' progress in disclosing their contributions to the environmental Sustainable Development Goals (SDGs) in their non‐financial reports (NFRs). Using an Environmental SDGs Disclosure Index, the study examines whether an integrated corporate architecture shaped by common institutional pressures influences the extent of SDGs disclosure. The analysis focuses on Italian organizations operating in environmentally sensitive industries over the period 2018–2023. The findings reveal that the presence of a sustainability committee and the inclusion of a sustainability expert on that committee are positively associated with more extensive environmental SDGs disclosure. The results also indicate that disclosure is more extensive when environmental issues are integrated into corporate strategy and identified as material through the materiality assessment process. In addition, disclosure is more comprehensive when progress towards environmental goals is monitored through clearly defined short‐ and long‐term targets. This study contributes to the sustainability accounting literature by conceptualizing integrated corporate architecture as the coherent organizational configuration through which governance structures, strategic integration mechanisms, managerial processes, and accountability systems jointly enable firms to translate institutional sustainability pressures into substantive environmental SDGs disclosure. It also provides a framework for understanding the organizational mechanisms through which institutional pressures are internalized and translated into disclosure outcomes, thereby contributing to the broader debate on the implications of mandatory sustainability reporting requirements.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1002/bse.71412first seen 2026-09-03 05:20:00
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