The Role of Sustainability Reporting in the Disclosure of Non-Financial ESG Information: a Case Study of a Construction Company
非財務ESG情報の開示におけるサステナビリティ報告の役割：建設会社の事例研究 (AI 翻訳)
Andżelika Drozd
🤖 gxceed AI 要約
日本語
本論文は、ESG報告の概念やEUおよびポーランドの規制を分析し、Budimexグループの2024年サステナビリティ報告書を評価する事例研究である。報告書は情報提供機能を果たしているが、指標と戦略目標の連携が弱く、分析可能性に改善の余地がある。定性的な事例研究手法を用いている。
English
This paper discusses the concept and regulations of ESG reporting, analyzing EU and Polish frameworks, and evaluates the 2024 sustainability report of Budimex Group. The study finds that while the report serves an informational function, its analytical potential is limited due to a weak link between indicators and strategic goals. The research uses a qualitative case study method.
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
本稿は、EUのサステナビリティ報告基準（CSRD/ESRS）を実際の企業に適用した事例であり、日本においてもSSBJ基準への対応が進む中で、開示内容と戦略の連携強化の重要性を示唆する。
In the global GX context
This paper contributes to the global GX context by illustrating the practical application of EU sustainability reporting standards (CSRD/ESRS) in a leading construction company, highlighting the gap between disclosure and strategic integration—a key issue for effective transition finance.
👥 読者別の含意
🔬研究者:Case study demonstrates methodological approach for analyzing ESG report quality and integration with strategy.
🏢実務担当者:Provides insights into how a leading construction company structures its ESG report and areas for improvement in linking indicators to goals.
🏛政策担当者:Illustrates the practical application of EU sustainability reporting regulations, useful for regulators designing similar frameworks.
📄 Abstract（原文）
Sustainable development has become a key paradigm of modern management, reflected both in corporate strategies and in reporting practices. The aim of the article is to discuss the concept, origins, and essence of ESG reporting, analyse EU and national regulations, and evaluate the 2024 sustainability report of Budimex Group. The company was selected based on the Build the Future ranking, carried out by Builder magazine, PwC Poland, and Dun & Bradstreet Poland, in which Budimex ranked first among general contractors. The study focused on environmental, social, and corporate governance disclosures. The analysis leads to the conclusion that the Budimex Group’s ESG report serves primarily an informational function, while its analytical potential could be strengthened by a stronger link between indicators and measurable, realistic and verifiable strategic goals, which would enable a reliable assessment of the effectiveness of ESG activities. The research was based on a qualitative method – a case study.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.31648/oej.12169first seen 2026-05-14 22:12:59
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