Vital Industry: Supplier Selection, Monitoring, and Reporting Based on Sustainability Standards
重要産業：サステナビリティ基準に基づくサプライヤー選定、モニタリング、報告 (AI 翻訳)
Alison Martins Meurer, Antonio Nadson Mascarenhas Souza
🤖 gxceed AI 要約
日本語
本ケースは、サステナビリティ基準（IFRS S1/S2、GRI）に基づくサプライヤーの選定・モニタリング・報告を学ぶ教育用教材である。会計学・経営学の学部・大学院向けに設計され、ESG報告やサプライチェーンにおける環境・社会的側面の重要性を批判的に考察することを目的とする。
English
This teaching case is designed for undergraduate and graduate courses to develop skills in supplier selection, monitoring, and reporting based on sustainability standards (IFRS S1/S2, GRI). It encourages critical reflection on ESG performance and disclosure in supply chain management.
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
本ケースは教育用であるが、日本企業がSSBJ基準やサプライチェーン排出量開示に対応する人材育成の参考になり得る。IFRS S1/S2やGRIの実践的理解を促す点で、日本の開示実務教育にも応用可能である。
In the global GX context
This pedagogical case provides a practical framework for teaching supplier ESG monitoring and reporting, aligning with global trends in ISSB standards and supply chain due diligence. It offers a ready-to-use resource for capacity building in corporate sustainability teams.
👥 読者別の含意
🏢実務担当者:Corporate sustainability teams can use this case as a training tool for supplier ESG assessment and disclosure practices.
🏛政策担当者:Regulators may consider this case for developing educational materials on sustainability reporting standards.
📄 Abstract（原文）
Objective: This case aims to develop students’ ability to reflect on and propose mechanisms for selecting, monitoring, and reporting on suppliers, considering sustainability standards. Method: The case study is designed to be applied in undergraduate and graduate programs in Accounting and Business Administration, particularly in courses that address ESG topics, such as Environmental Accounting, Contemporary Topics, ESG Reporting, and Sustainability, among others. This case is structured into three 90-minute classes and can be implemented using different teaching methodologies, such as mood boards, videos, Padlet, and written reports. Results: Students are expected to discuss the importance of organizations maintaining a good reputation through their Environmental, Social, and Governance (ESG) performance. The case also addresses the disclosure of information and the adoption of IFRS S1/ CBPS 01, IFRS S2/CBPS 02, and GRI standards, and is aligned with the Sustainable Development Goals (SDGs). These disclosures are important because they add value to the business, and the discussions place students in a context where suppliers must adhere to stringent requirements regarding the services and products they provide. Contributions: The case offers a practical perspective and encourages students’ critical reflection on the complexity and relevance of decisions involving environmental and social aspects in the product supply chain, as well as on how such information must be reported.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.17524/repec.v19.e3804first seen 2026-05-14 22:20:42
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