The double materiality perspective in the circular economy
循環経済における二重のマテリアリティの視点 (AI 翻訳)
Šneideraitienė, Lina, Lazdiņa, Ingūna
🤖 gxceed AI 要約
日本語
本研究は、循環経済と国際取引（特にフィンテック調達網）に焦点を当て、ダブルマテリアリティ（内外両方向の影響）を体系的に評価する枠組みを提示。CSRD、ESRS、SFDR、EUタクソノミーなどの主要規制を考慮し、ESG影響経路と財務リスクチャネルを特定。資源効率、排出削減、廃棄物最小化を戦略的意思決定に組み込む方法を示し、規制遵守と透明性向上を支援する。
English
This study develops a structured double materiality factor framework for the circular economy and international goods trade, particularly fintech-enabled supply chains. Using a mixed-methods approach including literature analysis, empirical data review, and assessment of key regulatory frameworks (CSRD, ESRS, SFDR, EU Taxonomy), it identifies critical ESG impact pathways and financial risk channels. The framework helps companies systematically evaluate sustainability impacts and integrate resource efficiency, emission reduction, and waste minimization into strategic decisions, enhancing transparency and regulatory compliance.
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基準や有報におけるサステナビリティ開示が進む中、ダブルマテリアリティの考え方はまだ普及途上。本フレームワークは、EU規制を参考に日本企業がグローバルなサプライチェーンで求められる二方向の影響評価を実践する際の参考となる。
In the global GX context
With the CSRD and ESRS making double materiality mandatory in the EU, this framework offers a practical tool for companies globally to align with emerging standards. It specifically addresses circular economy supply chains, linking ESG impacts to financial resilience, which is increasingly relevant for investors and regulators under the ISSB and SEC climate rules.
👥 読者別の含意
🔬研究者:Provides a structured framework that synthesizes double materiality theory with circular economy principles, offering a foundation for further empirical studies.
🏢実務担当者:Offers a systematic approach to assess ESG impacts and risks in circular supply chains, useful for aligning reporting with CSRD and ESRS requirements.
🏛政策担当者:Highlights how double materiality can be operationalized in complex value chains, informing standard-setting for both EU and global sustainability disclosure frameworks.
📄 Abstract（原文）
The concept of double materiality has become a foundational principle in contemporary sustainability reporting, integrating both the inside-out perspective – an organization’s impacts on environmental, social, and economic systems – and the outside-in perspective, which captures how environmental, social, and governance (ESG) factors influence financial performance. Within the context of the circular economy and international goods trade, particularly in fintech-enabled supply chains, this study develops a structured double materiality factor framework. Employing a mixed-methods approach that combines conceptual literature analysis, empirical data review, and an assessment of key regulatory frameworks (CSRD, ESRS, SFDR, and the EU Taxonomy), the research identifies critical ESG impact pathways and financial risk channels relevant to circular value chains. The proposed framework supports companies in systematically evaluating sustainability impacts, integrating resource efficiency, emission reduction, and waste minimization into strategic decision-making. It also highlights the regulatory and strategic advantages of adopting a double materiality perspective, strengthening transparency, stakeholder trust, and compliance with emerging sustainability standards. The findings provide both theoretical insights and practical guidance for aligning sustainability performance with financial resilience in circular goods trade supply chains.
🔗 Provenance — このレコードを発見したソース
- Zenodo https://zenodo.org/records/20730814first seen 2026-06-18 04:14:48 · last seen 2026-06-25 04:20:29
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
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。