Impact of GRI-linked ESG Requirements on Energy Strategy of Listed Companies
GRI連携ESG要件が上場企業のエネルギー戦略に与える影響 (AI 翻訳)
Ling Wang, Jue Wang, Liang Gao, Dongqun Xiao, Yao Ma
🤖 gxceed AI 要約
日本語
本論文はGRI-302のエネルギー情報開示要件を分析し、香港・米国・中国の開示比較と自動車産業の事例研究を通じて、ESG要件に準拠したエネルギー戦略の最適化フレームワークを提案する。SWOT分析を用いて企業のエネルギー戦略再構築を支援する。
English
This paper analyzes GRI-302 energy disclosure requirements, compares practices in Hong Kong, the US, and China, and uses a vehicle industry case to propose a SWOT-based framework for optimizing energy strategy under GRI-linked ESG requirements.
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によるサステナビリティ開示基準の策定が進んでおり、GRI基準との整合性も議論されている。本論文の分析フレームワークは、日本企業がエネルギー戦略を開示要件に合わせて最適化する際の参考となる。
In the global GX context
Globally, GRI remains a widely used sustainability reporting standard. This paper offers a practical framework for companies to align energy strategy with GRI-302, relevant for jurisdictions adopting GRI-based guidelines.
👥 読者別の含意
🔬研究者:Researchers studying ESG disclosure and energy strategy will find the comparative analysis and SWOT framework useful.
🏢実務担当者:Corporate sustainability teams can use the framework to review and optimize their energy reporting and strategy.
📄 Abstract（原文）
The topic of Environment, Social and Governance (ESG) is involved in the information disclosure of listed companies. Global Report Initiative (GRI) is a widely adopted ESG report standard. This paper examines the energy information disclosure requirements of GRI (GRI-302) and makes a comparison of energy disclosures among Hong Kong, the US, and China, which adopt GRI-linked ESG Reporting Guides, revealing distinct focuses and practices. Further analysis on the vehicle industry, based on the reports of an HKEX-listed vehicle company, is performed for GRI-oriented optimization of energy strategy. The analysis compared the measures under every disclosure item of GRI-302, which are evaluated on their contribution to an optimized energy strategy. Finally, the author applies the tool of SWOT analysis to build a framework that helps to reshape the energy strategy of a publicly listed company complying with GRI-linked ESG Requirements, mitigating energy impacts from ESG requirements.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1109/pesim67009.2026.11438854first seen 2026-05-15 18:20:15 · last seen 2026-06-15 05:27:00
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