Research on CSRD and the Protection of Enterprise Data Privacy Rights
CSRDと企業データプライバシー権の保護に関する研究 (AI 翻訳)
Ziyue Huang
🤖 gxceed AI 要約
日本語
本研究は、CSRDとデータプライバシー保護との間の潜在的な対立を探る。CSRDは広範なESG情報開示を義務付け、GDPRなどのプライバシー規制と衝突する可能性がある。特に金融やデジタルプラットフォームなどの高リスクセクターにおいて、データ集中管理がセキュリティ侵害の影響を増幅する。企業はCSRフレームワークにサイバーセキュリティを統合し、部門横断的な協力とリスク評価が必要である。
English
This study examines tensions between the CSRD and data privacy. Extensive ESG disclosure required by CSRD may conflict with GDPR, especially in high-risk sectors like finance and digital platforms where centralized data storage amplifies breach risks. The paper recommends integrating cybersecurity into CSR frameworks and establishing cross-departmental collaboration and risk assessment systems to balance sustainability reporting and privacy.
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
CSRDはEUの持続可能性報告指令であり、日本企業にもサプライチェーンを通じて影響を与える。日本ではSSBJ基準が策定中だが、データプライバシーとの調整は未解決の課題。本論文は日本企業がCSRD対応と個人情報保護法の両立を考える上で示唆を与える。
In the global GX context
The CSRD is a landmark EU sustainability reporting directive that sets a high bar for ESG disclosure. This paper highlights a critical tension between transparency and data privacy that applies globally as other jurisdictions (e.g., SEC, SSBJ) develop similar rules. It underscores the need for regulatory coherence and practical safeguards.
👥 読者別の含意
🔬研究者:For researchers, this paper provides a legal analysis of the CSRD-GDPR conflict, offering a foundation for further study on disclosure privacy trade-offs.
🏢実務担当者:Corporate sustainability teams should note the need to integrate data privacy into their disclosure processes and consider cross-departmental risk assessments.
🏛政策担当者:Policymakers developing sustainability disclosure rules should consider privacy implications and potential conflicts with existing data protection regulations.
📄 Abstract（原文）
This study explores the relationship and potential conflicts between the Corporate Sustainability Reporting Directive (CSRD) and data privacy protection. As a key EU regulation promoting corporate sustainability and transparency, the CSRD mandates extensive disclosure of environmental, social, and governance (ESG) information. Such disclosures create significant personal data protection challenges and may conflict with privacy regulations like the General Data Protection Regulation (GDPR). The requirement of detailed cybersecurity reports may expose technical vulnerabilities, thereby elevating data breach risks. The directive may lead to potential over-collection of data that violates the GDPR's principle of data minimization. Disclosing information about upstream and downstream supply chains may potentially infringe upon the personal information rights of both employees and end-users. Through comparative legal analysis, the study reveals how these regulatory tensions disproportionately impact high-risk sectors such as finance and digital platforms, where the common practice of centralized data storage significantly amplifies the potential consequences of security breaches. To comply with the directive while safeguarding data privacy, enterprises should integrate cybersecurity and data protection into their corporate social responsibility (CSR) framework and strengthen data security measures. Establishing cross-departmental collaboration mechanisms and comprehensive risk assessment systems is also essential to ensure compliance. This study provides theoretical support and practical guidance for enterprises to strike a balance between sustainability reporting requirements and data privacy protection.
🔗 Provenance — このレコードを発見したソース
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。