LEGAL RISKS IN THE CORPORATE REPORTING SYSTEM OF RESPONSIBLE BUSINESSES
責任あるビジネスの企業報告制度における法的リスク (AI 翻訳)
Semen V. Dadykin
🤖 gxceed AI 要約
日本語
本論文は、ロシアの国家開発目標に貢献する責任あるビジネス義務を企業報告制度で開示するためのアルゴリズムを提案する。会計原則、リスクベースアプローチ、持続可能な発展の概念、およびビジネスソーシャルキャピタル基準を統合している。責任あるビジネス義務の分類と法的リスクのレベルを定義し、財務・非財務報告における開示方法を提供する。これにより情報非対称性と法的不確実性を低減する。
English
This paper proposes an algorithm for disclosing responsible business obligations in corporate reporting, aligned with Russian national development goals. It integrates accounting principles, a risk-based approach, sustainable development, and the Business Social Capital Standard. The classification of responsible business obligations and legal risk levels is provided, with methodological recommendations for financial and non-financial reporting. The approach aims to reduce information asymmetry and legal uncertainties.
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
ロシアの報告制度に関する研究であり、日本のSSBJや有報制度とは直接関係しないが、リスクベースの開示アプローチや社会的責任義務の分類は参考になり得る。
In the global GX context
The paper contributes to the literature on sustainable corporate reporting by integrating legal risk assessment with sustainability disclosure. It offers a framework that could inform global discussions on risk-based reporting, particularly in emerging economies.
👥 読者別の含意
🔬研究者:Researchers in corporate reporting and sustainable development may find the risk-based disclosure algorithm relevant.
🏢実務担当者:Corporate reporting teams can use the classification and methodological recommendations for responsible business obligations.
🏛政策担当者:Policymakers in Russia and other countries may consider the integration of legal risks with sustainability reporting.
📄 Abstract（原文）
The article develops an algorithm for disclosing information about responsible business obligations, taking into account the level of legal risks inherent in them, in the corporate reporting system. Responsible business obligations are understood as obligations that ensure the contribution of business entities to achieving the national development goals of the Russian Federation. The relevance of the study is due to the transformation of the corporate reporting model in the context of increasing requirements for transparency, sustainable development, and legal certainty. The proposed algorithm is based on the integration of accounting principles, a risk-based approach, the concept of sustainable development, and the Business Social Capital Standard. The paper provides a classification of responsible business obligations, defines the levels of legal risks associated with them, and offers methodological recommendations for their disclosure in accounting (financial) and non-financial reporting. The implementation of this approach helps to reduce information asymmetry, minimize legal uncertainties, and mitigate the risks faced by stakeholders in corporate reporting, including investors, creditors, government agencies, and society.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.36871/ek.up.p.r.2026.03.13.022first seen 2026-06-26 05:39:14
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