Integration of ESG metrics into corporate governance of fertilizer manufacturing companies: methodological aspects
肥料製造企業のコーポレートガバナンスへのESG指標の統合：方法論的側面 (AI 翻訳)
A. Terentev, E. Vetoshkina, R. Tukhvatullin
🤖 gxceed AI 要約
日本語
本論文は、肥料製造企業におけるESG指標の統合方法を分析。ロシアの大手企業（PhosAgro、UralKaliy等）を対象に、非財務報告基準（GRI、SASB、TCFD、ISSB）の活用状況や情報開示の深さを比較。ESG統合の成熟度に差があることを指摘し、長期的な競争力と持続可能性のために質の高いESG統合が必要と結論。
English
This paper examines the integration of ESG metrics into corporate governance of fertilizer manufacturers, focusing on Russian firms (PhosAgro, UralKaliy, EuroChem, Acron). It compares non-financial reporting standards (GRI, SASB, TCFD, ISSB) and identifies differences in disclosure depth and ESG risk management maturity. The study concludes that transitioning from pro forma to high-quality ESG integration is essential for long-term competitiveness and global sustainability of the agro-industrial complex.
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
本論文はロシアの肥料企業を事例にESG統合の方法論を検討。日本にとっては、主要な肥料供給国であるロシアのESG対応を知る点で参考になるが、日本の文脈とは異なる。ただし、TCFD/ISSB基準の議論はSSBJ導入を進める日本にも示唆を与える。
In the global GX context
This paper provides a case study of ESG integration in a critical global industry—fertilizers—highlighting the role of disclosure standards (GRI, SASB, TCFD, ISSB) in enhancing transparency. While focused on Russian companies, it offers lessons for emerging economies and underscores the importance of materiality matrices and external verification. It contributes to the global discourse on moving beyond pro forma ESG to deep integration.
👥 読者別の含意
🔬研究者:This paper provides a comparative analysis of ESG reporting practices among major fertilizer companies, highlighting methodological gaps and best practices.
🏢実務担当者:Corporate sustainability teams in the fertilizer or related industries can use the findings to benchmark their own ESG integration and reporting against industry leaders.
🏛政策担当者:Policymakers in resource-dependent economies can learn about barriers and enablers of ESG adoption in strategic sectors.
📄 Abstract（原文）
This article analyzes ESG transformation in the mineral fertilizer production sector amid global challenges to food security, climate risks, and geopolitical instability. It demonstrates that, despite the global fertilizer market’s expected size of $254.87 billion by 2030, its sustainable development depends on greening, digitalization, and the integration of ESG approaches. Data is presented for the largest companies in the industry, including PhosAgro, UralKaliy, EuroChem, and Acron. Differences in the depth of information disclosure and the maturity of approaches to ESG risk management are identified. The strategic importance of Russia as a global market leader in fertilizer production and export is highlighted. The results of an analysis of non-financial reporting standards (GRI, SASB, TCFD, ISSB) are presented. It is established that the presence of materiality matrices, external verification, and digital management platforms increases transparency and stakeholder trust. The study concludes that a transition from a pro forma approach to high-quality ESG integration is essential as a key factor in the long-term competitiveness of companies and the global sustainability of the agro-industrial complex. Particular attention is paid to the impact of ESG factors on access to international financing, the investment attractiveness of enterprises, and their ability to develop innovatively in a turbulent external environment. Barriers to the implementation of ESG approaches, the role of government regulation, and the need to adapt corporate strategy to sustainable development requirements are discussed.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.31442/0235-2494-2026-0-2-83-89first seen 2026-05-05 21:41:42
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。