The Green Mirror: Reflecting on Sustainability Reporting Practices of Indian and Australian Real Estate Stakeholders
グリーンミラー：インドとオーストラリアの不動産ステークホルダーにおけるサステナビリティ報告慣行の考察 (AI 翻訳)
Raghu Dharmapuri Tirumala, Kruti Upadhyay
🤖 gxceed AI 要約
日本語
本研究は、インドとオーストラリアの不動産セクターにおける多様なステークホルダー（開発業者、金融機関、サプライヤー、アドバイザー）の環境情報開示をGRI基準で分析。排出量とエネルギーに焦点が偏り、生物多様性やサプライヤー評価の開示が不足していることを指摘。また、環境開示とEVAの間に有意な相関は見られず、現行の報告慣行が財務業績に直接影響しないことを示唆。
English
This study analyzes environmental disclosure practices across diverse stakeholders in the Indian and Australian real estate sectors using GRI standards. It finds a pronounced focus on emissions and energy, with less attention to biodiversity and supplier assessment. Environmental disclosures show no significant correlation with EVA, suggesting current reporting practices do not directly impact financial outcomes.
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、不動産セクターの開示実態を他国と比較する視点は、国内の開示充実に向けた示唆を与える。特に、サプライヤー評価や生物多様性など、日本でも不足しがちな項目の重要性を認識する契機となる。
In the global GX context
This study contributes to global disclosure scholarship by highlighting selective reporting in real estate, a sector often overlooked in sustainability research. It underscores the need for holistic reporting aligned with ISSB/CSRD expectations, and offers comparative insights for emerging and developed markets.
👥 読者別の含意
🔬研究者:Provides empirical evidence on disclosure patterns and their non-correlation with EVA in real estate, useful for further research on reporting quality and financial impact.
🏢実務担当者:Highlights gaps in current sustainability reporting, guiding real estate firms to broaden disclosure beyond emissions to include biodiversity and supplier assessments.
🏛政策担当者:Suggests that current reporting standards may not incentivize comprehensive disclosure, informing policy design for mandatory sustainability reporting.
📄 Abstract（原文）
Within the real estate sector, the concept of sustainability has traditionally been associated with green building initiatives. This study broadens the scope by examining environmental disclosure practices across a spectrum of stakeholders, including developers, financiers, suppliers, and advisors, within the real estate sectors of Australia and India. Utilizing the Global Reporting Initiative (GRI) standards to evaluate environmental reporting, this research scrutinizes publicly disclosed company data to assess the sector’s engagement with sustainability. The findings reveal a pronounced focus on emissions and energy, with less attention to other critical factors like biodiversity, materials, and supplier environmental assessment. This selective disclosure suggests a need for a more holistic approach to sustainability reporting. This study also investigates the influence of regional nuances and the integration of international reporting standards, shedding light on the varied practices of sustainability reporting within the industry. Furthermore, this paper examines the relationship between environmental disclosures and financial performance, measured by the economic value added (EVA). It was observed that environmental disclosures do not show a significant correlation with EVA for companies in either country, indicating that current reporting practices do not directly impact financial outcomes as captured by this metric. These findings offer actionable insights for enhancing reporting practices, encouraging a collective approach to address the environmental impacts of real estate, and contributing to the discourse on responsible environmental stewardship.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.3390/buildings13123106first seen 2026-08-02 19:04:49
🔔 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。