天然資源管理企業の非財務報告システムへのESG指標の統合

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:ESG指標の統合度を多次元で評価する方法論的枠組みとして、開示と戦略の連結に関する研究に援用できる。

🏢実務担当者:非財務報告の改善優先順位を診断し、ESG指標を戦略的意思決定に結びつける際の実装手順として参照できる。

🏛政策担当者:開示制度が求める情報が企業の戦略管理にどう活用されるかを制度設計に反映する際の示唆となる。

Increasing requirements for corporate transparency and the standardization of sustainability information highlight the need to improve methodological approaches to non-financial reporting by natural resource management enterprises. Existing approaches are predominantly focused on information disclosure and do not sufficiently formalize the mechanisms for its use in strategic management. The aim of the study is to develop an integrated methodological model that systematically combines non-financial reporting, assessment of the level of integration of environmental, social, and governance indicators, and the use of the obtained results in strategic decision-making. The research methodology is based on the Design Science Research paradigm, systems and structural-functional approaches, comparative analysis of international corporate reporting standards, and multi-criteria assessment methods. An integrated IM-ESG-NRM model has been developed, comprising six interconnected levels: regulatory and institutional requirements, the corporate information system, a multi-level indicator architecture, analytical processing of indicators, non-financial reporting, and strategic management. A seven-step methodology for the practical implementation of the model and an integrated assessment procedure are proposed, including normalization of primary indicators, determination of weighting coefficients, calculation of environmental, social, and governance sub-indices, and an overall assessment of the level of integration. The model’s adaptability to different natural resource management sectors while maintaining a unified assessment logic is substantiated. The practical significance of the results lies in the possibility of applying the model to diagnose the state of non-financial reporting, identify priorities for its improvement, and provide information support for strategic management decisions. Further research should focus on empirical validation of the model using a broader sample of enterprises, improvement of procedures for determining weighting coefficients, and investigation of the relationship between the level of indicator integration and enterprise performance.

• semanticscholar https://journals.uran.ua/bnusing/article/download/372642/361432first seen 2026-11-05 05:51:45 · last seen 2026-11-06 05:25:04