Assessing the Quality of Sustainability Disclosures in Lithuania’s Largest Electronic Communications Companies
リトアニアの主要電子通信企業におけるサステナビリティ開示の質の評価 (AI 翻訳)
Sabina Račaitė
🤖 gxceed AI 要約
日本語
本論文は、欧州サステナビリティ報告基準（ESRS）に基づき、リトアニアの大手電子通信企業3社の2022〜2024年のサステナビリティ報告書の開示範囲と質を評価した。結果、91%の情報が開示され、特に社会項目（自社労働力、バリューチェーン労働者等）の開示が充実。環境では気候変動開示が改善し、ガバナンスでは企業行動の開示が向上。しかし比較可能性と検証可能性に課題が残る。
English
This study assesses the scope and quality of sustainability disclosures by Lithuania's three largest electronic communications companies (2022-2024) using a methodology based on the European Sustainability Reporting Standards (ESRS). Findings show 91% of assessed information was disclosed, with strong social disclosures (own workforce, value chain workers, consumers). Climate change disclosures improved to maximum in 2024, while comparability and verifiability remain weak.
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
日本でもSSBJ基準が適用開始され、サステナビリティ開示の質評価が重要になっている。本論文の評価手法（ESRS準拠）は、日本の企業や監査法人が開示の充実度を自己点検する際の参考となる。特に、比較可能性や検証可能性の低さが課題として浮き彫りになった点は、日本の開示制度設計にも示唆を与える。
In the global GX context
As the EU's CSRD implementation progresses, this paper provides empirical evidence on the quality of sustainability disclosures under ESRS in a specific member state. The methodology and findings—high coverage but weak comparability/verifiability—offer benchmarks for regulators and companies worldwide. It also highlights the gap between regulatory expectations and actual disclosure practices.
👥 読者別の含意
🔬研究者:Provides a replicable ESRS disclosure quality assessment methodology and empirical data for comparative studies across countries or sectors.
🏢実務担当者:Shows best practices and gaps in ESRS disclosures, offering benchmarks for improving own sustainability reports, especially on comparability and verifiability.
🏛政策担当者:Illustrates how ESRS implementation works at the company level, identifying areas needing clearer guidance (e.g., ensuring comparability and verifiability).
📄 Abstract（原文）
This study examines the importance and regulatory framework of sustainability information disclosure, with particular emphasis on the requirements established by the European Union. Based on the European Sustainability Reporting Standards (ESRS), a methodology for assessing the scope and quality of sustainability information disclosure was developed. The study presents the results of an analysis of sustainability reports published by the largest electronic communications companies in Lithuania during the period 2022–2024. The findings reveal that the companies disclosed 91% of the assessed sustainability information, indicating a consistently high level of disclosure throughout the study period. Across the ESG dimensions, social responsibility topics were disclosed most extensively, particularly those related to own workforce, workers in the value chain, consumers, and end-users. Within the environmental dimension, climate change disclosures showed the most consistent improvement, reaching the maximum disclosure level in 2024, while resource use and circular economy disclosures remained at a high level throughout the period. Disclosures concerning pollution, water and marine resources, and biodiversity were provided only by UAB „Tele2“. In the governance dimension, the business conduct topic was analysed, and its disclosure level increased steadily between 2022 and 2024. The quality of sustainability information improved across all companies during the study period and was assessed as sufficient. Relevance and understandability received the highest evaluations, whereas comparability and verifiability remained the weakest areas. These findings indicate that companies provide relevant, clear, and faithful representation on sustainability. However, there are still gaps in terms of comparable performance indicators, methodological explanations, and longitudinal data.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://www.zurnalai.vu.lt/BATP/article/download/46132/42892first seen 2026-07-25 05:52:00
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