Bridging Compliance and Sustainability
コンプライアンスとサステナビリティの架け橋 (AI 翻訳)
Surbhi Srivastava, Shanu Singh
🤖 gxceed AI 要約
日本語
インドの会社法2013年は、ESG関連の透明性と開示を義務付け、統合報告（IR）の基盤を築いた。本稿は、IRがBRSRよりも包括的であり、SDGs達成に寄与することを示し、インド企業へのIR普及を促す政策提言を行う。
English
India's Companies Act 2013 mandates ESG transparency, paving the way for Integrated Reporting (IR). This study argues IR is more holistic than mandatory BRSR and aligns with SDGs, offering insights for policymakers and regulators to promote IR adoption.
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
日本でもSSBJや有価証券報告書の枠組みが整備される中、インドのIR導入事例は、単なるコンプライアンスを超えた統合的な開示の可能性を示唆する。日本企業がグローバルなESG基準に対応する上で参考となる。
In the global GX context
As Japan aligns with ISSB and enhances its own disclosure standards, India's experience with Integrated Reporting under the Companies Act offers a case study on bridging compliance and sustainability, relevant for emerging and developed economies alike.
👥 読者別の含意
🔬研究者:Explores the legal foundations of integrated reporting in an emerging market, contributing to comparative ESG disclosure literature.
🏢実務担当者:Highlights how Integrated Reporting can complement mandatory frameworks like BRSR, aiding corporate strategy and stakeholder communication.
🏛政策担当者:Demonstrates how corporate law can incentivize sustainability reporting, offering a model for regulators in Japan and beyond.
📄 Abstract（原文）
The Companies Act 2013 has played a transformative role in reshaping corporate reporting in India by mandating greater transparency, accountability, and disclosure, especially in areas related to environmental, social, and governance (ESG) performance. These legal provisions have laid the groundwork for adopting Integrated Reporting (IR). While IR is not yet mandatory for all Indian companies, its principles align closely with the intent of Indian corporate law to promote responsible and sustainable business practices. The research highlights how Indian Corporate Laws can encourage more companies to adopt the integrated reporting framework, as it is more holistic as compared to the Business Responsibility and Sustainability Reporting (BRSR) and helps in the attainment of SDGs. This research offers meaningful insights for policymakers, regulators, corporate leaders, and investors on the potential of Integrated Reporting to serve as a bridge between compliance and sustainability, thus reinforcing India's commitment to global development goals and sustainable economic growth.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.4018/979-8-3373-4192-7.ch012first seen 2026-05-05 19:08:34
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