The strategic side of sustainability: the role of ESG reporting
サステナビリティの戦略的側面：ESG報告の役割 (AI 翻訳)
Gousi, Theodora
🤖 gxceed AI 要約
日本語
本研究は、サステナビリティ報告を企業の戦略的ツールとして捉え、ESGの理論的背景と規制枠組みを整理した上で、ギリシャの3社（PPC、Mytilineos、Titan Cement）のサステナビリティ報告書の質的分析を行った。報告書の構造、報告フレームワーク、ESGガバナンス、KPIの活用を分析し、報告書が説明責任の手段であると同時に戦略的情報ツールとして機能していることを明らかにした。
English
This study examines sustainability reports as a strategic tool, combining ESG theoretical background and regulatory framework with qualitative analysis of three Greek companies (PPC, Mytilineos, Titan Cement). It analyzes report structure, frameworks, ESG governance, and KPIs, finding that reports serve both as accountability mechanisms and strategic information tools for integrating ESG into operations.
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
日本の企業もSSBJ対応を進める中、本論文の戦略的ESG報告の枠組みは、報告書を単なる開示手段ではなく経営戦略として位置付ける示唆を与える。特に、KPIを用いた戦略的管理の事例は参考になる。
In the global GX context
This paper contextualizes ESG reporting within European regulation (CSRD) and demonstrates how three major firms use reports strategically. It offers global practitioners insights into integrating ESG KPIs into corporate governance and strategy beyond compliance.
👥 読者別の含意
🔬研究者:Provides a structured qualitative analysis of ESG report content and strategy integration.
🏢実務担当者:Shows how ESG reports can be used as strategic management tools, with KPI examples from European firms.
🏛政策担当者:Illustrates the practical implementation of ESG reporting regulations.
📄 Abstract（原文）
The present study examines the role of sustainability reports as a strategic tool for companies and explores how sustainability principles are integrated into corporate governance, strategic planning, and the evaluation of corporate performance. In the first part of the study, the theoretical background of ESG is presented, including its conceptual evolution from Corporate Social Responsibility (CSR), as well as the international and European regulatory framework that shapes sustainability reporting practices. Special focus is given to recent regulatory developments and the increasing institutionalization of ESG disclosure. In the empirical part of the study, a qualitative analysis of the sustainability reports of three major companies is conducted: Public Power Corporation (PPC), Mytilineos, and Titan Cement. The analysis focuses on the structure of the reports, the reporting frameworks, ESG governance structures, and the use of Key Performance Indicators (KPIs) as tools for the strategic management of sustainability. The findings of the study highlight that sustainability reports now function not only as a mechanism of accountability but also as an important tool for strategic information and for the integration of ESG principles into corporate operations.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.26219/heal.aueb.10129first seen 2026-06-11 05:13:46 · last seen 2026-06-16 04:36:44
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