The Impact of Sustainable Development Goals at the National Level Case Study (2022-2023): Examination of the Corporate Social Responsibility Reports of the Eight Largest Companies in Greece
国家レベルの持続可能な開発目標の影響（2022-2023）：ギリシャ最大手8社のCSR報告書の検証 (AI 翻訳)
Vasilis Menexes-Eemvraizoglou, Dorothea Kasiteropoulou
🤖 gxceed AI 要約
日本語
本研究は、ギリシャの主要8社の2022年サステナビリティ報告書をGRIガイドラインに基づいて分析し、持続可能な開発目標（SDGs）への整合性を評価する。経営原則の統合は概ね良好だが、社会的・経済的・環境的側面で改善点が指摘され、企業の持続可能性向上のための提言を行う。
English
This study analyzes the sustainability reports of eight major Greek companies for 2022, using GRI guidelines, to assess their alignment with Sustainable Development Goals. It finds satisfactory integration of management principles but identifies areas for improvement in social, economic, and environmental reporting. Recommendations for enhancing corporate sustainability practices are provided.
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
本論文はギリシャ企業のCSR報告書を分析したもので、日本企業のサステナビリティ報告にも応用可能なGRIに基づく評価手法を提示しています。日本ではSSBJ等の開示基準が整備されつつあり、報告書の質的評価に対する示唆が得られます。
In the global GX context
This paper provides a GRI-based methodology for evaluating SDG alignment in corporate sustainability reports, which extends the disclosure scholarship beyond the usual TCFD/ISSB focus. Its case study of Greek companies offers comparative insights for emerging mandatory reporting regimes such as CSRD.
👥 読者別の含意
🔬研究者:Provides a methodological framework for assessing SDG alignment in sustainability reports using GRI, useful for comparative studies.
🏢実務担当者:Offers a checklist of areas for improvement in CSR reporting that can inform corporate reporting teams.
🏛政策担当者:Highlights common gaps in sustainability reporting that could inform national policy on mandatory disclosure.
📄 Abstract（原文）
The study examines how corporations contribute to economic, social, and environmental sustainability by using sustainability indicators. Utilizing a methodology taken from the most recent GRI Guidelines, the study examines the sustainability reports submitted by eight Greek companies in 2022. The findings show that there is satisfactory integration of the essential management principles and practices in the process and content of Corporate Social Responsibilities. In the sphere of social, economic, and environmental aspects, the paper proposes several aspects that need improvement and, through this, provides recommendations for the betterment of the situation. A methodology and framework for ensuring sustainable development is presented in this paper.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.37394/23207.2026.23.98first seen 2026-08-01 05:54:08
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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。