Korporativno Izvještavanje o Održivosti u Kontekstu Regulatornih Prilagodbi i Prijelaznih Izuzeća / Corporate Sustainability Reporting in the Context of Regulatory Adjustments and Transitional Exemptions
規制調整と移行上の例外措置の文脈における企業のサステナビリティ報告 (AI 翻訳)
Tomislav Radoš
🤖 gxceed AI 要約
日本語
本論文は、EUのCSRD（企業サステナビリティ報告指令）に伴う適用延期や移行上の例外措置を分析し、規制改正が持続可能な移行と競争力維持のバランスにどのように寄与するかを検討する。クロアチアのESG格付け結果（2025年）やESGアカデミーの成果（2022-2025年）を用いて、サステナビリティ報告の制度化が進んでいることを実証。報告が規制上の義務から戦略的なリスク管理・競争力向上の手段へと変容しつつあると結論づける。
English
This paper analyzes the postponements and transitional exemptions under the EU CSRD, examining how regulatory amendments balance sustainability transition goals with competitiveness. Using ESG rating results for 2025 and ESG Academy outcomes (2022-2025) from Croatia, it demonstrates increasing institutionalization of sustainability reporting. The study concludes that reporting is evolving from a regulatory obligation to a strategic tool for risk management and long-term competitiveness.
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基準の策定が進んでおり、CSRDの適用延期や経過措置、比例性の強化などの経験は、日本が自国の開示制度を設計する上で有益な示唆を与える。特に、規制の段階的導入が企業の準備状況や競争力に与える影響を日本の当局や実務家が考慮する際の参考となる。
In the global GX context
This paper offers a timely analysis of the CSRD's transitional provisions and proportionality adjustments, which are critical for global companies navigating the EU's reporting requirements. The empirical data from Croatia provides practical evidence of how mandatory reporting drives institutional change. Regulators elsewhere (e.g., SEC, ISSB implementers) can draw lessons on balancing ambition with administrative burden.
👥 読者別の含意
🔬研究者:Highlights how regulatory adjustments (postponements, exemptions) affect the real-world adoption of sustainability reporting standards, with empirical ESG data from a newer EU member state.
🏢実務担当者:Offers insights into the evolving CSRD landscape, including proportionality measures and scope redefinitions, which directly affect compliance timelines and reporting burden for companies.
🏛政策担当者:Provides evidence on how transitional exemptions and phased implementation can support both regulatory compliance and business competitiveness, relevant for designing national disclosure frameworks.
📄 Abstract（原文）
Abstract The paper analyzes the development and adaptation of the regulatory framework for corporate sustainability reporting in the European Union and Croatia, with particular emphasis on the postponement of the application of obligations and transitional exemptions introduced following the adoption of the Corporate Sustainability Reporting Directive (CSRD). The aim of the paper is to examine the extent to which regulatory amendments contribute to aligning the objectives of the sustainable transition with the need to preserve competitiveness and reduce the administrative burden on businesses. The research applies normative and analytical methods, including a review of European and national legislation as well as an interpretation of current legislative proposals. The results indicate a gradual alignment of the CSRD, the European Sustainability Reporting Standards, and the Corporate Sustainability Due Diligence Directive, alongside strengthened proportionality and a redefinition of the scope of obligated entities. Empirical indicators, including ESG rating results for 2025 and ESG Academy outcomes in the period from 2022 to 2025, confirm the growing institutionalization of sustainability in business practice. It is concluded that sustainability reporting is transforming from a primarily regulatory obligation into a strategic instrument for risk management and long-term competitiveness.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.32676/n.12.1.4first seen 2026-05-15 18:35:28
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