THE CORPORATE SUSTAINABILITY REPORTING DIRECTIVE AND THE EU MEMBER STATES: SEARCHING FOR EFFECTIVENESS IN SOME NATIONAL POLICIES FOR TRANSPOSITION – A COMPARATIVE ANALYSIS

日本語

本論文は、EUのCSRD（コーポレート・サステナビリティ報告指令）を加盟国がどのように国内法化しているかを比較分析する。各国の法制化政策の有効性を評価し、開示規制の実効性向上に向けた示唆を提供する。

English

This paper comparatively analyzes how EU member states are transposing the Corporate Sustainability Reporting Directive (CSRD) into national law. It evaluates the effectiveness of different national transposition policies and provides insights for improving the effectiveness of disclosure regulations.

日本のGX文脈において

EUのCSRDは日本のSSBJ基準にも影響を与える規制であり、本分析は日本の開示インフラ整備や国際比較の観点から示唆に富む。特に、日本企業がEU市場で直面する開示義務の理解に役立つ。

In the global GX context

This comparative analysis of CSRD transposition across EU member states offers valuable insights for global disclosure scholarship, particularly for jurisdictions like Japan that are developing their own sustainability reporting standards (SSBJ). It highlights challenges in achieving regulatory effectiveness across diverse national contexts.