Leveraging Double Materiality as a Decision‐Making Tool for ESG Management and Reporting in Hydroponics
水耕農業におけるESG管理と報告のための意思決定ツールとしてのダブルマテリアリティの活用 (AI 翻訳)
Christian Bux, Pasquale Giungato, Serena Sebastiani, Angela Tarabella
🤖 gxceed AI 要約
日本語
本論文は、CSRD（コーポレート・サステナビリティ報告指令）とダブルマテリアリティの枠組みを水耕農業企業に適用し、ESG管理と報告における意思決定ツールとしての可能性を検討した。ステークホルダーエンゲージメントとバリューチェーン分析を通じて、資源効率や気候レジリエンスなどの重要課題を特定し、透明性と戦略的持続可能性統合の向上に寄与する結果を示した。
English
This study examines the integration of the CSRD and double materiality in a hydroponic agriculture company, using it as a decision-making tool for ESG management and reporting. Through stakeholder engagement and value chain analysis, it identifies key material topics like resource efficiency and climate resilience, enhancing transparency and strategic sustainability integration in agri-food businesses.
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CSRDにおけるダブルマテリアリティ評価の実践事例を提供しており、SSBJの審議が進む日本においても、農業分野のサステナビリティ開示やESG管理の参考になる。特に水耕栽培のような新技術を導入する企業にとって、マテリアリティ特定の具体的なプロセスが有益である。
In the global GX context
This paper offers a practical case study of double materiality assessment under the CSRD, relevant to global disclosure scholarship and ISSB/TCFD frameworks. It demonstrates how materiality analysis can be operationalized in a specific sector (hydroponics), providing insights for agri-food companies and regulators implementing sustainability reporting.
👥 読者別の含意
🔬研究者:Provides a detailed methodology for operationalizing double materiality in a niche sector, contributing to CSRD implementation literature.
🏢実務担当者:Offers a step-by-step double materiality assessment framework that can be adapted for ESG reporting in agriculture or similar industries.
🏛政策担当者:Highlights practical challenges and best practices in materiality identification, useful for regulators refining sustainability disclosure standards.
📄 Abstract（原文）
ABSTRACT This study examines how the Corporate Sustainability Reporting Directive (CSRD) and double materiality can be integrated within the agri‐food sector, with a particular focus on a company operating in hydroponic agriculture. This study conducts a comprehensive double materiality assessment to evaluate the organization's socio‐environmental impacts alongside the sustainability‐driven risks and opportunities influencing its financial performance and its strategic decisions. The core purpose is to leverage the double materiality framework as a decision‐making tool for ESG management and reporting in the hydroponic agriculture industry. Through a structured analysis of the company's operations, stakeholder engagement, and value chain, the study identifies key material topics relevant to hydroponic production, such as resource efficiency, climate resilience, circularity, and social inclusion. The results provide insights into how double materiality assessment can enhance communication, disclosure, and sustainable management practices under the CSRD framework. Ultimately, the research contributes to improving transparency and strategic sustainability integration in agri‐food enterprises adopting innovative production systems like hydroponics.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1002/bse.71327first seen 2026-07-21 04:56:14
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