Digitalization in Sustainability Reporting and Text Attributes of Non‐Financial Disclosure: Evidence From Italian Listed Companies

サステナビリティ報告におけるデジタル化と非財務開示のテキスト属性：イタリア上場企業の証拠 (AI 翻訳)

Francesco Sotti, Elettra Giulia Beatrice Bandi, Patrizia Tettamanzi

Corporate Social Responsibility and Environmental Management📚 査読済 / ジャーナル2026-08-11#AI×ESGOrigin: EU対象セクター: cross_sector

DOI: 10.1002/csr.70908

原典: https://doi.org/10.1002/csr.70908

🤖 gxceed AI 要約

日本語

本研究は、イタリア上場企業を対象に、サステナビリティ報告のデジタル化が非財務情報のテキスト品質（明確性、簡潔性、トーン）に与える影響を実証分析した。CSRDなどの規制強化を背景に、デジタルツールの活用が開示の物語的側面に複雑な影響を与えることを示し、企業・規制当局・研究者への示唆を提供する。

English

This study empirically analyzes how digitalization in sustainability reporting affects the textual quality (clarity, conciseness, tone) of non-financial disclosures among Italian listed companies. Against the backdrop of regulatory tightening such as CSRD, it reveals complex effects of digital tools on narrative aspects, offering implications for firms, regulators, and scholars.

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開示義務化が迫る中、デジタル技術を活用した開示の質向上は重要な論点。本研究成果は、今後の日本企業の開示実務やSSBJ対応に示唆を与える。

In the global GX context

As CSRD and ISSB standards reshape global disclosure, this study provides evidence on how digitalization influences narrative quality, informing firms and regulators on effective ESG communication strategies.

👥 読者別の含意

🔬研究者:Provides empirical evidence on digitalization's impact on sustainability report text quality, useful for disclosure research.

🏢実務担当者:Offers insights on how digital tools can enhance the clarity and conciseness of sustainability reports, aiding CSRD/SSBJ compliance.

🏛政策担当者:Highlights the role of digitalization in improving disclosure quality, relevant for shaping reporting standards.

📄 Abstract（原文）

ABSTRACT Recent regulatory initiatives, including the EU Corporate Sustainability Reporting Directive (CSRD), are reinforcing the demand for more structured, transparent, and accessible sustainability reporting. However, empirical evidence on how digital tools influence the narrative dimension of these disclosures remains limited. This study explores the relationship between digitalization and the textual attributes of sustainability reporting in a civil law country context. Focusing on Italian listed companies, it investigates how the presence of digital tools and references within non‐financial reports relates to the quality of narrative content, with attention to aspects such as clarity, conciseness, and tone. Using content analysis and multivariate regression, the research explores how digital content relates to dimensions such as completeness, conciseness, readability, and tone. The findings highlight complex and differentiated effects of digitalization on the narrative quality of sustainability reports, offering implications for firms, regulators, and scholars engaged in shaping future ESG communication practices.

🔗 Provenance — このレコードを発見したソース

openalex https://doi.org/10.1002/csr.70908first seen 2026-08-13 05:11:01

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