規制簡素化下の開示品質：オムニバス前後のCSRD報告書からの証拠（複製データとコード）
Replication data and code for 'Disclosure quality under regulatory simplification: evidence from CSRD reports before and after the Omnibus' (原題)
Anonymous
🤖 gxceed AI 要約
日本語
CSRD開示品質を2026年オムニバスによる適用範囲縮小の前後で比較した企業レベル研究の複製データセット。EU188社・376報告書を10次元の評価指標と固定LLMプロンプトで採点。評価指標、抽出枠、スコア、検証出力（人間一致度、ClimateBERT等）、EFRAG照合、分析コードを収録。報告書PDFは著作権上除外され、マニフェストで検証可能。
English
Replication deposit for a firm-level study of CSRD climate disclosure quality before and after the 2026 Omnibus scope reduction. Covers 188 EU firms and 376 reports coded on a ten-dimension instrument using a frozen LLM prompt. Includes the instrument, sampling frame, coded scores, validation outputs (human agreement, ClimateBERT, EFRAG cross-check), and analysis code; report PDFs excluded for copyright.
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
CSRDのオムニバス見直しは、日本企業のSSBJ基準・有報開示やEU子会社を持つ企業の報告義務にも波及しうる。LLMによる開示品質測定手法は、日本企業の統合報告書やSSBJ開示の品質評価・検証にも応用可能で、規制簡素化が開示品質に与える影響を定量的に捉える枠組みを提供する。
In the global GX context
Directly informs the global debate on CSRD Omnibus simplification and its effect on disclosure quality, relevant to ISSB/ISSB adoption and TCFD-aligned regimes. The LLM-based coding instrument with validation (human agreement, ClimateBERT, EFRAG cross-check) offers a replicable methodology for assessing disclosure quality under regulatory change, useful for standard-setters and researchers worldwide.
👥 読者別の含意
🔬研究者:Provides a validated, replicable LLM-based instrument and dataset for measuring climate disclosure quality under regulatory change, enabling comparative and replication studies.
🏢実務担当者:Helps sustainability teams understand how CSRD scope reduction may affect disclosure expectations and how to benchmark their own report quality against a ten-dimension instrument.
🏛政策担当者:Offers empirical evidence on the disclosure-quality consequences of the Omnibus scope reduction, informing debates on regulatory simplification versus disclosure effectiveness.
📄 Abstract（原文）
Replication deposit for a two-period firm-level study of climate disclosure quality under the CSRD around the 2026 Omnibus scope reduction: 188 EU firms, 376 reports, coded on a ten-dimension instrument with a frozen LLM prompt. Contains the coding instrument, the locked sampling frame and seeded draw, coded scores, full validation output (human agreement, page-citation verification, ClimateBERT and deterministic text metrics), the EFRAG cross-check, and analysis code. Report PDFs and the Sustainability Reporting Navigator export are excluded for copyright and licence reasons; a manifest with source URLs and SHA-256 checksums supports retrieval and verification.
🔗 Provenance — このレコードを発見したソース
- Zenodo https://zenodo.org/records/22866583first seen 2026-09-21 04:14:42
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
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。