Governing Environmental Security Through ESG Transparency: A Data Gap Matrix Analysis of Bulgaria and Moldova
ESG透明性による環境安全保障の統治：ブルガリアとモルドバのデータギャップマトリクス分析 (AI 翻訳)
Krasteva-Hristova R, Diaconu L
🤖 gxceed AI 要約
日本語
本研究は、ブルガリアとモルドバにおけるESG情報開示の質と有用性を、データギャップマトリクスとマルチビューLCSAを用いて評価した。36組織のコーパスを分析した結果、開示の利用可能性と詳細度は中程度である一方、監査可能性は最も弱く、スコープ3排出量が最大のギャップであることが明らかになった。環境安全保障との関連性はブルガリアで高いが、感度分析では再現されず、結果は探索的である。
English
This study evaluates ESG disclosure quality in Bulgaria and Moldova using a Data Gap Matrix and multi-view LCSA. A corpus of 36 organizations was analyzed, finding medium availability and granularity but weak auditability, with Scope 3 emissions being the most critical gap. Environmental-security materiality was higher in Bulgaria but not robust in sensitivity analysis; results are exploratory.
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CSRD/ESRSに対応する新興国の開示環境におけるデータギャップを実証的に示しており、日本企業が海外子会社やサプライチェーンで同様の課題に直面する可能性を示唆する。SSBJ基準の実装においても、データの利用可能性と監査可能性の確保が重要である。
In the global GX context
This paper provides empirical evidence of data gaps in ESG disclosure in emerging CSRD/ESRS-aligned environments, offering insights for global frameworks like ISSB and TCFD. It highlights the challenges of auditability and Scope 3 reporting, relevant for companies expanding in Eastern Europe.
👥 読者別の含意
🔬研究者:The Data Gap Matrix methodology offers a replicable framework for assessing disclosure quality across countries and sectors.
🏢実務担当者:The findings on Scope 3 data gaps and auditability weaknesses can inform corporate reporting improvements and assurance readiness.
🏛政策担当者:The study underscores the need for regulatory support to enhance data granularity and assurance in emerging reporting environments.
📄 Abstract（原文）
This study evaluates the quality and usability of disclosed environmental, social and governance (ESG) information in Bulgaria and Moldova through data gaps, multiview Life Cycle Sustainability Assessment (LCSA) and environmental-security relevance. A purposive corpus of 36 organisations (18 per country), spanning corporate, financial and public-sector entities, was assessed using a Data Gap Matrix with 15 ESG indicators and five dimensions: availability, granularity, auditability, LCSA relevance and environmental-security materiality, the latter treated as diagnostic rather than observed. The matrix generated 540 indicator-level coding units. Medians, interquartile ranges and score frequencies were used descriptively, while country and sector differences were tested using organisation-level non-parametric procedures with Holm adjustment. Availability and granularity recorded medians of 2.00, whereas auditability was weakest, with a median of 1.00. Scope 3 greenhouse gas emissions represented the most critical indicator-level gap. Environmental-security materiality was higher in Bulgaria (U = 247.5; adjusted p = 0.034; rank-biserial correlation = 0.528), though not reproduced in the median-based sensitivity analysis. No sector-level difference remained significant in the primary mean-based analysis; a difference emerged only under the median-based sensitivity check, driven by the public-financial comparison. Findings are exploratory and aggregation-sensitive, highlighting insufficient disaggregation, evidential quality and assurance readiness in emerging CSRD/ESRS-aligned reporting environments.
🔗 Provenance — このレコードを発見したソース
- Research Square https://doi.org/10.20944/preprints202607.0360.v1first seen 2026-07-10 04:42:08
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