Proposed CSR Regulatory Sandbox
CSR規制サンドボックスの提案 (AI 翻訳)
R. Thiébaut, Marc Selgas-Cors
🤖 gxceed AI 要約
日本語
この論文は、EUのCSRD指令が企業の持続可能性開示を義務化し、第三者保証と罰則を導入することでグリーンウォッシングを抑制する仕組みを分析する。2025年の初回開示を視野に、規制の実効性を評価し、ネットゼロ目標達成への寄与を考察する。
English
This paper analyzes the EU's CSRD directive, which mandates sustainability disclosure for 50,000 companies, requiring third-party assurance and penalties for non-compliance. It empirically evaluates how this regulatory approach deters greenwashing and aligns corporate transparency with the EU's 2050 net-zero goal, with first disclosures due in 2025.
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による開示基準策定が進む中、EU・CSRDの強制保証と罰則の実証分析は、日本の開示制度設計に示唆を与える。
In the global GX context
The CSRD is a landmark regulation; this paper's empirical analysis of its compliance requirements and anti-greenwashing effect contributes to global understanding of effective mandatory disclosure frameworks.
👥 読者別の含意
🔬研究者:Provides empirical evidence on CSRD's impact on greenwashing, useful for disclosure regulation scholars.
🏢実務担当者:Companies subject to CSRD can learn about compliance requirements and assurance mechanisms.
🏛政策担当者:Offers insights for designing effective mandatory sustainability disclosure regimes, including assurance and penalties.
📄 Abstract（原文）
Achieving the Sustainable Development Goals requires robust regulatory frameworks ensuring corporate environmental protection accountability. In this context, the European Union (EU) has introduced the Corporate Sustainability Reporting Directive (CSRD), compelling approximately 50,000 companies to disclose their environmental and social practices. These directives promote transparency by mandating disclosure, requiring third-party assurance, and incorporating penalties for non-compliance. Amid growing consumer demand for sustainable products, the proliferation of greenwashing, misleading claims about environmental initiatives, has become a critical concern. This paper explores the EU's evolving environmental regulation, highlighting the CSRD's compliance requirements through an empirical analysis, with the first disclosures expected by 2025. It critically evaluates how this regulatory approach, particularly the mandatory assurance mechanism, deters deceptive practices, aligning corporate transparency with the EU's commitment to achieving net-zero greenhouse gas emissions by 2050.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.4018/ijsmeri.398953first seen 2026-07-15 05:53:17
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