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統合報告書の観点からの非財務情報開示：イタリアの銀行に関する質的分析

La non-financial disclosure nell’ottica del report integrato. Un’analisi qualitativa sulle banche italiane (原題)

THOMAS, ANTONIO, SCANDURRA, GIUSEPPE

Rivista Italiana di Ragioneria e di Economia Aziendaleプレプリント2026-01-01#ESGOrigin: EU対象セクター: finance
DOI: 10.17408/rireaatgs010203042026
原典: https://doi.org/10.17408/rireaatgs010203042026

🤖 gxceed AI 要約

日本語

本研究は、イタリアの上場銀行のESG開示の質を、統合報告書（IR）のガイドラインと比較して評価する。分析の結果、銀行の非財務情報開示は概ね良好であるが、報告書の簡潔性や利害関係者へのアクセス容易性、時間的・空間的な比較可能性、経済的・持続可能性パフォーマンスの関連性の明確化など、IRの目標が完全には達成されていないことが示された。

English

This study evaluates the quality of ESG disclosure of listed Italian banks by comparing their reports with the Integrated Report (IR) guidelines. The analysis shows that banks generally have good non-financial disclosure, but not all IR objectives are fully achieved, such as concise reports, easy accessibility to stakeholders, comparability over time and space, and clear linkages between economic and sustainability performance.

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開示基準の適用が迫る中、銀行セクターの非財務情報開示の質を評価する手法は参考になる。ただし、イタリアの事例であり、日本の制度や実務への直接的な示唆は限定的。

In the global GX context

This paper contributes to the global discourse on non-financial disclosure quality, particularly in the banking sector, by applying the Integrated Reporting framework. It offers insights for regulators and standard-setters (ISSB, CSRD) on the gaps between guidelines and actual practice.

👥 読者別の含意

🔬研究者:Provides a qualitative methodology for assessing ESG disclosure quality against IR principles, useful for comparative studies.

🏢実務担当者:Highlights areas for improvement in integrated reporting, such as conciseness and linking financial and sustainability performance.

🏛政策担当者:Offers evidence on the effectiveness of IR guidelines in the banking sector, informing future disclosure regulation.

📄 Abstract（原文）

(NON-FINANCIAL DISCLOSURE FROM THE INTEGRATED REPORT PERSPECTIVE. A QUALITATIVE ANALYSIS OF ITALIAN BANKS): The pursuit of sustainable development has become an essential direction for every type of economic activity. The respect of the Environment, Social and Governance (ESG) principles is most common way to adopt consistent choices and behaviours. To demonstrate progress in these three dimensions, larger companies are required to disclose appropriate documents to be assessed by external stakeholders. About sustainability, credit intermediaries play a leading role. They can contribute either directly, by changing the purpose and destination of their investments, or indirectly through lending activity, requiring a verification of the creditworthiness of credit applicants also from the sustainability side. This paper evaluates the quality of ESG disclosure of listed domestic banks by examining their reports and comparing them with the guidelines of Integrated Report (IR); the latest development of a long series of the proposals that have attempted to reform financial accounting and corporate reporting. The investigation shows banks have a good quality level of non-financial disclosure, although not all the objectives set by the promoters of the IR have yet been achieved, for instance slim reports, easily accessible to a wide audience of stakeholders and readily comparable in time and space. Furthermore, in value generation, the linkages between economic and sustainability performances are not yet enough clear.

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