Nanotechnology, Corporate Social Responsibility, and Sustainable Business Practice: Towards an Assurance-Based Risk Governance Framework
ナノテクノロジー、企業の社会的責任、持続可能なビジネス実践：保証に基づくリスクガバナンスフレームワークに向けて (AI 翻訳)
M. Wynn, P. Jones, Bilgin Metin
🤖 gxceed AI 要約
日本語
本研究は、ナノテクノロジーを扱う大企業がCSRを通じてどのように課題に取り組んでいるかを調査し、多くの企業がナノテクノロジーの影響をCSR方針に十分に反映していないことを明らかにした。ISAE 3000やISO/IEC TS 5723などの国際規格を参照し、保証に基づくリスクガバナンスフレームワークを提案する。
English
This study examines how large nanotechnology companies address challenges through CSR, finding limited recognition of nanotechnology impacts in their policies. It proposes an assurance-based framework using ISAE 3000 and ISO/IEC TS 5723 to guide governance and compliance.
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
日本企業のナノテクノロジー関連のCSR開示やガバナンス強化に示唆を与えるが、脱炭素（GX）とは直接関連しない。日本ではSSBJや有報でのナノテク開示要件はないため、参考程度。
In the global GX context
This paper contributes to sustainability assurance frameworks but is not directly tied to climate disclosure standards like TCFD or ISSB. It offers insights for companies using nanotechnologies to enhance CSR reporting and risk governance.
👥 読者別の含意
🔬研究者:CSRと保証フレームワークの研究に関心のある研究者は、ナノテクノロジー分野の事例と国際規格の応用を参考にできる。
🏢実務担当者:ナノテクノロジーを扱う企業のCSR担当者は、自社のCSR方針におけるナノテクの位置づけを見直すための枠組みを得られる。
🏛政策担当者:ナノテクノロジーの規制やCSR報告に関する政策立案において、保証ベースのアプローチが参考になる可能性がある。
📄 Abstract（原文）
The continuing development and deployment of nanotechnologies offer an extensive and seemingly continually expanding range of business opportunities, but these technologies can also generate potential challenges for a wide range of stakeholders. Although there appears to be a clear consensus on the potential of nanotechnologies, little has been published on how specific companies are tackling the challenges associated with their use. This study adopts an inductive, qualitative methodology based on an analysis of existing literature, company websites, and international standards, to address this gap in the research literature. The paper explores how some of the largest companies working with nanotechnologies publicly address these challenges through their corporate social responsibility (CSR) approaches and examines the extent to which nanotechnologies feature in these approaches to establish organizational trustworthiness. Building on these findings, and with reference to relevant international standards such as ISAE 3000 and ISO/IEC TS 5723, the article proposes an assurance-based framework to foster verifiable trustworthiness by assessing and managing the impact of nanotechnologies in the corporate environment and to guide corporate governance and regulatory compliance. This will be of interest and relevance to business practitioners and researchers as findings suggest that awareness of the potential impacts of nanotechnologies remains limited, as reflected in their scant recognition in many CSR policies and related activities.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://www.mdpi.com/2071-1050/18/4/2015/pdf?version=1771218603first seen 2026-07-16 06:10:56
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