AIとESG報告のための規制枠組み
Regulatory frameworks for AI and ESG reporting (原題)
Małgorzata Radomska
🤖 gxceed AI 要約
日本語
本書は、サステナビリティ報告とAIの関係を、規制枠組みの観点から分析する。ESG開示とAI規制は別々に発展してきたため、実務では断片的で解釈が難しい。主要な法制度を整理し、規制の断片化や解釈の相違、データ駆動型報告への依存などの課題を指摘。ESG基準の調和化だけでは不十分で、相互運用性と文脈に応じたガバナンスが重要と論じる。
English
This chapter analyzes the relationship between sustainability reporting and AI from a regulatory perspective. ESG disclosure and AI regulation have developed separately, leading to fragmentation and practical challenges. It maps key legislative instruments and highlights issues such as regulatory fragmentation, interpretive differences, and reliance on data-driven reporting. It argues that harmonization alone is insufficient and emphasizes interoperability and context-sensitive governance.
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開示が始動し、AIを活用した開示実務が注目される中、本稿は規制の断片化と相互運用性の課題を整理し、実務者に示唆を与える。特に、AI利用と開示規制の整合性を考える上で有用。
In the global GX context
Globally, with ISSB, CSRD, and SEC climate rules evolving, this chapter provides a timely mapping of AI and ESG regulatory interplay, highlighting fragmentation and the need for interoperability—relevant for policymakers and standard-setters.
👥 読者別の含意
🔬研究者:Provides a conceptual framework for studying AI-ESG regulatory interaction and interoperability.
🏢実務担当者:Helps corporate teams understand the regulatory landscape for AI-assisted ESG reporting and anticipate compliance challenges.
🏛政策担当者:Offers insights into regulatory fragmentation and the case for interoperability in ESG and AI governance.
📄 Abstract（原文）
This chapter examines the relationship between sustainability reporting and artificial intelligence (AI), with a focus on how regulatory frameworks come together in shaping environmental, social, and governance (ESG) disclosures. Both areas have developed rapidly, but not in a coordinated way, which results in a system that is fragmented and challenging to interpret in practice. The chapter maps key legislative and policy instruments and looks more closely at how they work in practice. It highlights several ongoing challenges, including regulatory fragmentation, differences in interpretation, and the growing reliance on data-driven reporting processes, and questions whether a greater harmonisation of ESG standards would be sufficient and advisable to address these issues. Moreover, it suggests a shift towards better interoperability and more context-sensitive approaches to governance. It also suggests that improving ESG reporting is less about adding more rules or better technology and more about how well these different elements work together in real settings.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.4324/9781003747567-6first seen 2026-08-20 04:39:56
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