Ensuring the Reliability of Non-Financial Reporting: Organizational and Legal Aspects
非財務報告の信頼性確保：組織的・法的側面 (AI 翻訳)
Elena G. Antonova
🤖 gxceed AI 要約
日本語
本稿は非財務報告（ESG情報）の信頼性確保に関する組織・法的課題を論じる。ESG原則への準拠は企業変革や融資・投資判断に重要であり、利害関係者は信頼できる情報を得る権利を有する。国際経済協力の進展を踏まえ、ロシア企業への立法要件の必要性を指摘する。
English
This article discusses organizational and legal aspects of ensuring reliability of non-financial (ESG) reporting. It highlights the role of credible sustainability disclosure in lending and investment decisions and argues for legislative requirements for Russian companies integrated into international trade systems.
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基準や有価証券報告書での情報保証が議論される中、報告の信頼性確保は重要な論点である。本稿の法的枠組みに関する議論は、日本企業の開示品質向上にも示唆を与える。
In the global GX context
With ISSB/CSRD and SEC climate rules raising the bar for sustainability disclosure assurance, this paper's focus on legal reliability of non-financial reporting adds to the global debate on audit and oversight infrastructure.
👥 読者別の含意
🔬研究者:Provides a legal-organizational lens on ESG reporting reliability that complements empirical studies.
🏢実務担当者:Reinforces the importance of robust internal controls and governance for credible sustainability reports.
🏛政策担当者:Highlights legislative gaps in mandating reliable non-financial information, relevant to disclosure regulation.
📄 Abstract（原文）
This article addresses the most relevant issues of non-financial reporting that ensures compliance with the principles of responsible entrepreneurship. The disclosure of information on compliance with ESG principles has a significant impact on the transformation of business and other economic relations formed on this basis. Based on this information, responsible deci-sions are made on key issues of lending and investing. The article concludes that interested parties have the right to receive reliable information that allows them to make management de-cisions on issues of interaction with other areas of economic activity. The increasing integra-tion of international economic cooperation in this area raises questions about the need to es-tablish legislative requirements for Russian companies involved in the existing international trade system
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.18572/2225-8302-2026-3-26-28first seen 2026-07-31 07:08:42
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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。