Sustainability and Integration of ESG Reporting
サステナビリティとESG報告の統合 (AI 翻訳)
Sandra Tenorio-Salgueiro, Milagros Vivel-Búa, Rubén Lado-Sestayo, Andrea Martínez-Salgueiro
🤖 gxceed AI 要約
日本語
本論文は、ESG情報の比較可能性と信頼性を欠く現状を踏まえ、ISSBのIFRS S1・S2基準、CSRD・ESRS、GRIなどの主要な規制・自主的枠組みをレビュー。企業・投資家・規制当局にとっての課題を指摘し、グローバルな調和の必要性を強調する。
English
This paper reviews major regulatory frameworks and sustainability reporting standards, including ISSB's IFRS S1 and S2, CSRD/ESRS, and GRI, highlighting the lack of harmonization. It discusses challenges for companies, investors, and regulators in achieving comparability and reliability of ESG information.
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基準がISSBを踏まえて策定中であり、本論文のグローバル基準とローカル規制の共存に関する議論は、日本の開示実務に直接示唆を与える。
In the global GX context
This paper provides a timely overview of the global sustainability reporting landscape, relevant for understanding how ISSB standards interact with regional frameworks like CSRD and voluntary ones like GRI, which is crucial for multinational companies and investors.
👥 読者別の含意
🔬研究者:Provides a comprehensive review of current ESG reporting frameworks and their integration challenges.
🏢実務担当者:Helps corporate sustainability teams navigate the complex landscape of overlapping standards and regulations.
🏛政策担当者:Offers insights into the need for harmonization and the coexistence of global and local standards.
📄 Abstract（原文）
The growing importance of sustainability information in financial and corporate sectors reflects an increasing focus on assessing risks and opportunities tied to environmental, social, and governance (ESG) factors. However, the lack of a harmonized global framework has hindered the comparability and reliability of this information. This chapter reviews the main regulatory frameworks and sustainability reporting standards, highlighting the role of the International Sustainability Standards Board (ISSB) and its IFRS Sustainability Disclosure Standards S1 and S2, which aim to establish a homogeneous global basis. Despite their initial implementation, these standards must coexist with local regulations such as the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS), as well as widely accepted voluntary frameworks like the Global Reporting Initiative (GRI). This situation presents a challenge for companies, investors, and regulatory bodies.
🔗 Provenance — このレコードを発見したソース
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。