Integrating Sustainable Development Goals in Environmental, Social, and Governance Criteria and the Sustainability Transformation of the EU Business Sector
環境・社会・ガバナンス基準への持続可能な開発目標の統合とEUビジネスセクターの持続可能性変革 (AI 翻訳)
Phoebe Koundouri, Conrad Felix Michel Landis, Konstantinos Dellis, Angelos Plataniotis
🤖 gxceed AI 要約
日本語
本稿は、EUの政策枠組みにおけるESG基準と持続可能な開発目標（SDGs）の統合を評価する。特に企業の持続可能性報告においてSDGsを長期的に組み込むための包括的かつ学際的なアプローチの必要性を提唱し、現在の枠組みの有効性を検証する。進展はあるものの、さらなる整合性と洗練が求められると結論づけている。
English
This article reviews the integration of Sustainable Development Goals into ESG criteria within the EU policy framework. It advocates for more comprehensive and interdisciplinary approaches to embed long-term SDGs in corporate sustainability reporting. The review assesses current frameworks' effectiveness in reducing pollution, promoting green innovation, and enhancing disclosure, concluding that further refinement is needed to drive meaningful corporate action.
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の政策枠組みに焦点を当てているが、日本企業がEU市場で事業を展開する際の開示要件や、日本のSSBJや統合報告書との比較に示唆を与える。特にSDGsの統合に関する議論は、日本におけるESG開示の進化に参考となる。
In the global GX context
This paper contributes to the global GX discourse by examining the EU's approach to integrating SDGs into ESG criteria and sustainability reporting. It highlights the need for stronger alignment between voluntary frameworks and regulatory mandates, relevant for ISSB and CSRD developments.
👥 読者別の含意
🔬研究者:Researchers can gain insights into the EU's evolving sustainability reporting landscape and the integration of SDGs into ESG criteria.
🏢実務担当者:Corporate sustainability teams can use this review to understand EU expectations and benchmark their own SDG integration efforts.
🏛政策担当者:Policymakers can learn from the EU's experience in aligning sustainability reporting with SDGs for potential adoption in other jurisdictions.
📄 Abstract（原文）
This article reviews environmental, social, and governance (ESG) criteria and Sustainable Development Goals (SDGs) within the EU policy framework. It evaluates integration of the SDGs into existing sustainability reporting frameworks, advocating for more comprehensive and interdisciplinary approaches to embed long-term SDGs in corporate sustainability reporting. This is considered essential to accelerate the EU business sector's sustainability transformation. Moreover, this review evaluates the effectiveness of current frameworks in influencing firm behavior, particularly in reducing pollution levels, promoting green innovation, and complying with enhanced disclosure requirements. Finally, it concludes by suggesting that, while progress has been made, there is a need for further alignment and refinement of these frameworks to ensure that they drive meaningful corporate action and policy development toward achieving the transformation to sustainability.
🔗 Provenance — このレコードを発見したソース
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。