Sustainability reporting as a tool for corporate social responsibility
サステナビリティ報告：企業の社会的責任のツールとして (AI 翻訳)
M. Shygun, K. Bezverkhyi
🤖 gxceed AI 要約
日本語
本研究は、サステナビリティ報告がCSRの効果的なツールであることを理論的に分析。企業報告の分類基準を拡張し、財務・非財務指標、報告基準、開示領域、非財務開示の種類を整理した。
English
This study theoretically analyzes sustainability reporting as an effective CSR tool, expanding the classification criteria for corporate reporting based on indicator type, non-financial reporting standards, disclosure areas, and form of non-financial disclosure.
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基準や有報でのサステナビリティ開示が進む中、本論文の分類基準は報告書作成や枠組み理解の参考になる。
In the global GX context
As global frameworks like TCFD and ISSB converge, this paper's classification of sustainability reporting types provides foundational clarity for practitioners and standard-setters.
👥 読者別の含意
🔬研究者:Provides a taxonomy of sustainability reporting forms useful for further conceptual research.
🏢実務担当者:Offers a typology to help structure corporate sustainability disclosures.
🏛政策担当者:Summarizes classification criteria that could inform standard-setting approaches.
📄 Abstract（原文）
Sustainability reporting is an important aspect of corporate social responsibility (CSR), enabling companies to demonstrate their commitment to issues beyond financial performance and profit. The purpose of this study is to analyse business development sustainability reporting and justify its use as an effective CSR tool. During the study, the theoretical foundations of corporate reporting were further developed by clarifying the thesaurus on accounting and reporting. The refinement of the terminology framework was complemented by the justification of updated classification criteria and types of corporate reporting in the context of sustainability requirements. The classification criteria and types of corporate reporting were justified by the following: (1) the type of indicators (financial or non-financial), (2) the standard of non-financial reporting, (3) the areas of disclosure (management, environmental, social or financial), and (4) the type of non-financial disclosure (sustainability information as part of the annual report or a separate sustainability report).
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.29333/ejosdr/17274first seen 2026-05-05 23:29:28
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。