Evaluation of non-financial information reports before the EU CSR Directive
EU CSR指令前の非財務情報報告の評価 (AI 翻訳)
Edyta Mioduchowska-Jaroszewicz, Wiktoria Chybowska, Marcin Magac
🤖 gxceed AI 要約
日本語
本論文は、ポーランドのアパレル企業による非財務報告の範囲、一貫性、比較可能性を、CSRDが大企業に義務化される前の期間について調査する。定性的事例研究を用い、ワルシャワ証券取引所上場企業の報告書を評価。結果、自主報告には選択性、比較可能性の欠如、グリーンウォッシングの傾向が認められ、調和のとれた基準の必要性が示された。
English
This study evaluates non-financial reporting practices in the Polish apparel sector before the CSRD. Using a qualitative case study, it finds substantial inconsistencies in completeness, comparability, and reliability, with voluntary reports often selective and prone to greenwashing. The results underscore the need for harmonized standards and robust regulatory oversight.
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
ポーランドの事例は、日本のSSBJ導入前の任意開示の課題を示唆する。統一基準の欠如によるグリーンウォッシングリスクは、日本でも有報や統合報告書での開示強化に参考になる。
In the global GX context
This study offers empirical evidence on the shortcomings of voluntary non-financial reporting, directly relevant to global discussions on the costs and benefits of mandatory disclosure under CSRD, ISSB, and SEC rules. The findings support the case for harmonized standards and regulatory oversight.
👥 読者別の含意
🔬研究者:Provides empirical evidence on pre-CSRD reporting quality in a high-impact sector, useful for comparative studies on mandatory vs voluntary disclosure.
🏢実務担当者:Highlights common pitfalls in voluntary ESG reporting—lack of comparability and greenwashing risk—that companies should address in preparation for mandatory standards.
🏛政策担当者:Demonstrates the necessity of standardized reporting requirements and regulatory oversight; relevant for regulators designing or implementing disclosure mandates.
📄 Abstract（原文）
This article examines the scope, consistency and comparability of non-financial reporting by companies from the Polish apparel sector. The analysis centres on the reporting practices in the period before the Corporate Sustainability Reporting Directive (CSRD) became binding for large enterprises in 2024. The research adopts a qualitative case study approach. Reports from companies listed on the Warsaw Stock Exchange are assessed, with particular attention to the disclosure of environmental, social and governance information. The apparel sector is used as an illustrative example, given its significant environmental impact and the global debate over sustainable business practices. The findings reveal substantial inconsistencies in the completeness, comparability and reliability of published non-financial data, which reflects the absence of a unified reporting standard before the CSRD. Voluntary reporting was frequently selective, not easily comparable and prone to strategies of greenwashing. This study demonstrates the necessity for harmonised standards and draws policy implications, such as the need for robust regulatory oversight, further standardisation, and support for companies, especially small and medium-sized enterprises, adapting to new sustainability reporting requirements. The results also have important policy implications, indicating the need for robust regulatory oversight, further standardisation, and targeted support for companies, especially small and medium-sized enterprises, adapting to new sustainability reporting requirements. Future research should explore the long-term influence of the CSRD on the quality and usefulness of non-financial disclosures in Poland and in other regions characterised by high environmental risk.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.34659/eis.2026.96.1.1061first seen 2026-05-15 19:12:58
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