Redefining Sustainability Reporting in the EU: Insights from the CSRD, ESRS, and the EU Omnibus Simplification Package
EUにおける持続可能性報告の再定義：CSRD、ESRS、EUオムニバス簡素化パッケージからの洞察 (AI 翻訳)
Nikolina Dečman
🤖 gxceed AI 要約
日本語
本論文は、CSRDとESRSを中心に、EUの持続可能性報告制度の最新変更を分析する。特にオムニバス簡素化パッケージが報告手続きの簡素化、適用期限の延長、大企業への報告義務集中をもたらす点を検討。規制の野心と企業の実装能力のバランスが課題であり、今後の欧州の報告システムの発展に示唆を与える。
English
This paper analyzes the latest changes in the EU sustainability reporting system, focusing on the CSRD and ESRS, and how the Omnibus Simplification Package proposes to simplify procedures, extend deadlines, and focus mandatory reporting on larger companies. It examines the challenge of balancing regulatory ambition with corporate implementation capacity, offering insights for the future development of sustainability reporting frameworks.
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
EUのCSRD・ESRSの動向は、日本のSSBJ基準や有報サステナビリティ開示の策定に直接影響を与える。特に簡素化の動きは、日本の企業にとって報告負担と透明性の両立を検討する上で重要な参照点となる。
In the global GX context
The CSRD and ESRS are leading global sustainability disclosure standards. This paper's analysis of the EU's simplification efforts highlights the tension between regulatory ambition and business practicality, a key debate in jurisdictions adopting ISSB or equivalent frameworks.
👥 読者別の含意
🔬研究者:Provides a detailed examination of the EU's evolving regulatory landscape for sustainability reporting, including the effects of the Omnibus Simplification Package.
🏢実務担当者:Offers insights into upcoming changes in EU reporting requirements, simplification timelines, and implications for compliance strategy.
🏛政策担当者:Highlights the balance between ambitious sustainability reporting and corporate feasibility, relevant for designing effective disclosure regulations.
📄 Abstract（原文）
The regulatory framework of reporting in Europe is becoming increasingly complex, where the main goal of reporting is to strengthen transparency in the publication of information related to environmental, social and governance (ESG) issues, the so-called corporate sustainability reporting. This paper analyzes the latest changes in the EU sustainability reporting system, with a particular focus on how the proposed simplification legislative changes reshape the Corporate Sustainability Reporting Directive (CSRD) and the implementation of the European Sustainability Reporting Standards (ESRS). The omnibus simplification package is introduced with the aim of simplifying the reporting procedures, extending the implementation deadlines and with the focus of mandatory reporting primarily on larger companies. The proposed simplifications are still in line with the longterm environmental and social goals of the European Union, while at the same time introducing fewer administrative requirements, which still does not affect the transparency of reporting. The main challenge that arises is how to find a balance between regulatory ambitions and the real possibilities of companies to implement them in business practice. Therefore, the main objective of this paper was to show how the proposed regulatory changes affect the future development of sustainability reporting systems at the European level.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.24818/rej/2025/91/01first seen 2026-05-15 18:14:49
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