Environmental Disclosure Practices and Their Role in Investor Awareness: Evidence from UltraTech Cement Ltd. and Shree Cement Ltd.
環境情報開示の実践と投資家意識における役割：ウルトラテック・セメント社とシュリー・セメント社の証拠 (AI 翻訳)
S. Vachhani, D. Chavda
🤖 gxceed AI 要約
日本語
インドの大手セメント2社の環境報告をGRI・CSIフレームワークで比較。ウルトラテックは定量情報充実、シュリーは分かりやすい記述を重視。投資家のESG意識向上に寄与。
English
Compares environmental reporting of two Indian cement giants using GRI and CSI frameworks. UltraTech provides detailed quantitative data, while Shree emphasizes clear narrative. Enhances investor ESG awareness.
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
インド事例だが、SSBJ対応で先進的な開示フレームワークの使い分けや投資家への情報提供の質は日本企業にも参考になる。
In the global GX context
Demonstrates disclosure practices in an emerging-market, high-emission sector. Relevant for ISSB comparability and investor decision-making globally.
👥 読者別の含意
🔬研究者:Comparative methodology for disclosure practices in cement sector.
🏢実務担当者:Insights on balancing quantitative detail vs. narrative clarity in sustainability reports.
📄 Abstract（原文）
The cement industry plays a fundamental role in infrastructure development, but is also a major source of carbon emissions. As the world's second-largest cement producer, India faces growing pressure to improve environmental transparency and sustainable business practices. This study analyses the environmental reporting practices of UltraTech Cement Ltd. and Shree Cement Ltd. using secondary data from sustainability reports, corporate disclosures, and industry publications. It examines the reporting frameworks adopted, including the Global Reporting Initiative (GRI) and the Cement Sustainability Initiative (CSI), and compares key indicators such as carbon emissions, energy efficiency, water management, and waste reduction. The results reveal that UltraTech provides more detailed quantitative information, whereas Shree prioritises clear and accessible narrative communication. Environmental disclosure also raises investor awareness by improving the understanding of sustainability performance, operational efficiency, and regulatory risks. The study concludes that more consistent and comprehensive reporting can enhance corporate transparency, strengthen stakeholder trust, and facilitate informed investment decisions aligned with ESG principles. Keywords: Sustainability; Environmental Disclosure; Environmental Reporting; Investor Awareness; Cement Industry
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://ioro.org/article/611097038162/pdffirst seen 2026-07-24 06:41:03
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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。