Voluntary sustainability disclosure: evidence from New Zealand firms
任意のサステナビリティ開示：ニュージーランド企業の証拠 (AI 翻訳)
Umesh Sharma, Tejas Adhikari, Mary Low
🤖 gxceed AI 要約
日本語
本研究は、ニュージーランドのNZX50上場企業50社を対象に、任意のサステナビリティ報告（統合報告とESG開示）の実態を内容分析により調査した。多くの企業が何らかの開示を行っているが、ESG開示は多様で、GRIなどのガイドラインに従っていないことが多い。政策立案者や基準設定者の関与強化が求められる。
English
This study examines voluntary sustainability reporting practices among NZX50-listed companies, focusing on integrated reporting and ESG disclosures. Using content analysis, it finds that while most firms engage in some form of disclosure, ESG reporting is diverse and often lacks adherence to frameworks like GRI. The authors call for stronger policy and standard-setter involvement to improve quality.
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
日本ではSSBJ開示義務化が進む中、任意開示の質と実態を評価した本研究成果は、日本の上場企業が自主的なESG開示を強化する際の参考となる。特に、ガイドライン非準拠の多様な開示が投資家の情報ニーズに応えられない可能性を示唆し、日本の基準設定や政策対応に示唆を与える。
In the global GX context
This study contributes to global disclosure scholarship by providing empirical evidence on voluntary ESG and integrated reporting in a developed market. It highlights the gap between voluntary practice and established frameworks, informing ongoing debates on mandatory disclosure regimes such as ISSB and CSRD. The findings underscore the need for regulatory push to enhance reporting quality.
👥 読者別の含意
🔬研究者:Provides a comparative benchmark for voluntary sustainability disclosure practices in a small developed market, useful for cross-country studies.
🏢実務担当者:Highlights the importance of aligning voluntary ESG reporting with recognized frameworks to meet stakeholder expectations.
🏛政策担当者:Offers evidence that voluntary approaches may be insufficient, supporting arguments for stronger regulatory guidance or mandates.
📄 Abstract（原文）
Purpose This paper aims to explore the current practice of voluntary sustainability reporting in New Zealand. The ongoing criticisms from investors and other stakeholders indicate that there is a failure in financial reporting to address their informational needs for decision-making. This paper examines two aspects of voluntary sustainability reporting by investigating the extent of the uptake of integrated reporting (<IR>) and environmental, social and governance (ESG) reporting by New Zealand companies. Design/methodology/approach Using a qualitative methodology and an interpretative paradigm, the authors conducted a content analysis on the top 50 companies listed on the NZX50. The authors reviewed companies’ annual reports to examine their current practices in sustainability voluntary reporting disclosures. The authors ranked these disclosures to provide an indication of the quality of the reporting. A decision usefulness and accountability theoretical lens was applied to assist in the analysis of < IR> and ESG reporting. Findings The authors found that most companies were engaged in some form of voluntary sustainability reporting disclosures; some with more extensive and relevant disclosures than others. A total of 24 New Zealand listed companies have undertaken < IR>. A majority (26) of companies were engaged in some form of ESG disclosure. These ESG disclosures were found to be diverse in nature, as most companies did not appear to follow any reporting guidelines such as the Global Reporting Index Framework. Practical implications New Zealand companies’ voluntary ESG reporting still has a long way to go if they are to become globally recognised in reporting that is intended to address the informational needs of stakeholders. NZ policy makers and standard setters need a stronger presence to motivate companies to adopt < IR> and ESG reporting. The research is limited to the top 50 NZ publicly listed companies. Originality/value This study examined the current practice of voluntary sustainability reporting for both < IR> and ESG disclosures. Prior research has tended to focus on only one type of voluntary reporting disclosure.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.1108/medar-04-2026-3857first seen 2026-08-18 05:25:19
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