Applying ISRS 4400(revised) agreed-upon procedures to the verification of ESG indicators
ISRS 4400（改訂）の合意された手続きのESG指標検証への適用 (AI 翻訳)
Mileva-Valentina Manescu-Dragotoiu
🤖 gxceed AI 要約
日本語
本論文は、CSRD指令およびESRS基準に基づくESG指標の検証に、ISRS 4400（改訂）で規定された合意された手続き（AUP）を適用する方法を探求する。ESRS指標とAUP手続きのマッピングモデルを提案し、CO₂排出、従業員の多様性、サプライチェーン追跡の事例研究を通じて、AUPが柔軟で費用対効果の高い保証手段であることを示す。また、デジタル化やブロックチェーン、AIなどの新興技術の活用による革新の道筋も提示する。
English
This paper explores the use of Agreed-Upon Procedures (AUP) under ISRS 4400 (Revised) for verifying ESG indicators under the CSRD and ESRS framework. It proposes a mapping model between ESRS indicators and AUP procedures, illustrated through case studies on CO2 emissions, workforce diversity, and supply-chain traceability. The study concludes that AUP offers a flexible, cost-efficient assurance solution that reduces greenwashing risks and facilitates companies' gradual alignment with European sustainability standards, while also identifying innovation pathways through digitalization, blockchain, and AI.
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、EUのCSRD/ESRSにおけるESG保証にAUPを活用する枠組みを提示しており、日本のSSBJ（サステナビリティ基準委員会）や有価証券報告書でのサステナビリティ情報保証を検討する上で参考となる。特に、中堅・中小企業が段階的に保証要件に対応する際の実務的選択肢として示唆に富む。
In the global GX context
This paper directly addresses the growing global demand for credible ESG assurance, particularly under the EU's CSRD and ESRS. It provides a practical roadmap for companies and assurance providers to use AUP as a stepping stone toward full assurance, which is relevant as jurisdictions like the UK, Japan, and others develop their own sustainability disclosure standards.
👥 読者別の含意
🔬研究者:This paper offers a structured mapping between ESRS indicators and AUP procedures, providing a foundation for further empirical research on assurance quality and cost.
🏢実務担当者:Corporate sustainability and audit teams can use the proposed AUP framework to efficiently verify specific ESG metrics without full assurance, reducing cost and complexity, especially for SMEs.
🏛政策担当者:Regulators can consider AUP as an interim assurance mechanism in their sustainability disclosure frameworks, allowing companies to build assurance maturity gradually.
📄 Abstract（原文）
Purpose of the article: The paper explores the use of Agreed-Upon Procedures (AUP),regulated by ISRS 4400 (Revised), as a mechanism for verifying ESG (environmental, social, governance) indicators under the CSRD Directive and ESRS standards. The study aims to highlight the relevance and practical applicability of AUP in strengthening the credibility of sustainability reporting, particularly when full assurance engagements are not required or feasible. Methodology: combines analysis of the international and European regulatory framework with the mapping of ESRS indicators to potential AUP procedures and illustrative case studies on ESG data verification, including CO₂ emissions, workforce diversity, and supply-chain traceability. The conclusions show that AUP provides a flexible, costefficient solution for the selective verification of sustainability information, mitigating greenwashing risks and facilitating the gradual integration of companies - especially SMEs -into the new European reporting framework. Originality: of the research lies in its proposed mapping model between ESRS indicators and applicable procedures, and in identifying innovation pathways through digitalization and the use of emerging technologies such as blockchain and artificial intelligence. Conclusions: Agreed-Upon Procedures (AUP) represent a practical and flexible assurance mechanism that enhances the credibility of ESG disclosures under the CSRD and ESRS framework, supporting transparency, reducing greenwashing risks, and facilitating the gradual alignment of companies with European sustainability standards.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.59295/dnwe2025.54first seen 2026-06-12 05:50:09
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