サステナビリティ報告から戦略経営へ：ダブルマテリアリティとBSC–GRIダッシュボードを用いたMISEガバナンス・アーキテクチャの事例適用
From Sustainability Reporting to Strategic Management: Case-Based Application of the MISE Governance Architecture Using Double Materiality and a BSC–GRI Dashboard (原題)
Jasmín Herrera-De La Barrera, Yuliana Vanesa Puerta Cruz, Jorge Hochstetter, Juan Lagos-Obando
🤖 gxceed AI 要約
日本語
本研究は、ダブルマテリアリティ、戦略的ESGプログラム、統制された指標、証拠文書、BSC–GRIダッシュボードを結合した組織アーキテクチャ「MISE」を設計・適用した。コロンビアの産業企業1社の事例で、KPIを6から18に拡張し、ガバナンス属性充足率は52.78%から77.78%へ上昇、Scope1+2排出量は約1000から880tCO2eへ12%減少した。報告と戦略・統制・測定を明示的に連結する論理を提示する。
English
This study develops MISE, a design-oriented governance architecture coupling double materiality, strategic ESG programs, governed KPIs, documentary evidence, and a BSC–GRI dashboard. In a Colombian industrial single case, KPIs expanded from 6 to 18, governance completeness rose from 52.78% to 77.78%, and combined Scope 1+2 emissions fell ~12% (1000→880 tCO2e). It offers explicit coupling logic linking prioritization, execution, measurement, and review.
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
SSBJ基準や有報でのサステナビリティ開示が進む日本企業にとって、ダブルマテリアリティをBSCとKPIガバナンスに落とし込む実装設計は、統合報告書と内部管理の接続課題に直接示唆を与える。特にScope1+2の測定統制と証拠文書化の枠組みは、日本企業の開示保証対応の参考になる。
In the global GX context
As ISSB/CSRD and TCFD-aligned regimes push double materiality into mainstream disclosure, this paper addresses the persistent gap between reporting and strategic control. Its BSC–GRI dashboard and governed-KPI architecture offer a replicable template for linking materiality assessment to operational performance and assurance-ready evidence, relevant to global disclosure-infrastructure scholarship.
👥 読者別の含意
🔬研究者:ダブルマテリアリティとBSCを統合したガバナンス設計の実証事例として、開示と経営管理の接続研究に有用。
🏢実務担当者:KPIガバナンス属性の充足度評価とBSC–GRIダッシュボードは、サステナビリティ部門の内部統制・開示準備に直接応用可能。
🏛政策担当者:開示制度が求めるマテリアリティ評価と内部測定統制の実装ギャップを示し、保証制度設計の参考になる。
📄 Abstract（原文）
Organizations face increasing regulatory and stakeholder pressure to integrate environmental, social, and governance commitments into strategic decision-making, yet sustainability reporting often remains disconnected from planning, operational control, and performance measurement. This study develops MISE as a theoretically informed, design-oriented organizational architecture that couples double materiality, strategic ESG programs, governed indicators, documentary evidence, and a Balanced Scorecard–Global Reporting Initiative (BSC–GRI) dashboard. An integrated multi-source single-case study was conducted in a Colombian industrial company using documentary, perceptual, technical, performance, and expert-appraisal evidence. The evidence base comprised 62 study records: 48 internal organizational participants, 8 external stakeholders, and 6 internal expert evaluators with a separate methodological role. The structured consultation obtained 51 responses from 56 eligible participants (91.1%). The case application formalized nine strategic sustainability programs and expanded and governed the measurement architecture from 6 to 18 KPIs. Between the 2024 reference measurement and the 2025 follow-up measurement, complete governance attributes for the 18 KPIs increased from 38/72 (52.78%) to 56/72 (77.78%), equivalent to +25.00 percentage points and +47.37% relative change. Combined Scope 1 and Scope 2 emissions decreased from approximately 1000 to 880 tCO2e (−12.0%). Six experts appraised usefulness, feasibility, traceability, governance, and scalability potential. These observed changes describe the application period and do not constitute causal effects attributable exclusively to MISE. The contribution is the explicit coupling logic that links prioritization, execution, governed measurement, evidence, review, and reassessment within one case-based governance architecture.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.3390/su18189593first seen 2026-09-24 04:46:43
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