Consequences of the Introduction of Mandatory Sustainability Reporting: A Critical Review of International Practice
強制的なサステナビリティ報告書導入の結果：国際実務の批判的レビュー (AI 翻訳)
Serhii Ostapchuk, Lesia Voliak
🤖 gxceed AI 要約
日本語
このレビュー論文は、世界中の国々における強制的なサステナビリティ報告の導入がもたらす社会経済的影響を分析する。EUのCSRDに焦点を当て、短期的なコスト増加と長期的な透明性向上を指摘する。ポジティブな効果として、投資家の認識向上や企業の社会的責任強化を挙げる。
English
This critical review examines the socio-economic consequences of mandatory sustainability reporting across countries, highlighting the EU's CSRD. It finds mostly positive long-term effects such as improved transparency and investor perception, but notes short-term compliance costs and implementation challenges.
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基準に基づく有報でのサステナビリティ開示が義務化されようとしており、本レビューは他国の義務化経験から示唆を得る上で有用。特にCSRDのアプローチは日本の開示制度設計に参考になる。
In the global GX context
As mandatory sustainability reporting expands globally via CSRD and other regulations, this review synthesizes evidence on consequences, offering lessons for jurisdictions like the US (SEC) and Japan (SSBJ) that are developing their own mandates.
👥 読者別の含意
🔬研究者:This paper provides a systematic overview of empirical findings on mandatory reporting consequences, useful for framing future studies.
🏢実務担当者:Companies can anticipate potential costs and benefits of mandatory ESG disclosure based on international experiences.
🏛政策担当者:The review highlights implementation challenges and positive outcomes that can inform the design of mandatory reporting regimes.
📄 Abstract（原文）
Today, more and more countries are considering introducing mandatory sustainability reporting as a tool to meet the growing information needs of a wide range of stakeholders and to increase business transparency. Strengthening regulation on mandatory reporting has significant economic, social, and managerial consequences for companies, investors, and society as a whole. The article aims to examine the socio-economic consequences of the introduction of mandatory sustainability reporting across different countries worldwide, systematize the identified effects, and assess pan-European trends in the development of sustainability reporting. The key method of this study is the content analysis of previous studies on the broad socio-economic consequences of the introduction of mandatory sustainability reporting across different countries worldwide, with emphasis on specific effects for companies. The main information base of the study is previous research over the past 5 years, based on a wide range of collected empirical data. Although previous researchers have already analyzed the collected data, their broader comparisons allow the formation of new scientific conclusions. The results of the study indicate that the consequences of introducing mandatory sustainability reporting across different countries worldwide are mostly positive. However, in the short term, companies may incur additional costs from disclosing information in ESG reports. In addition, in some countries, implementing international norms and effective mechanisms to monitor companies’ compliance can be difficult. The article reveals and systematizes the positive effects of mandatory sustainability reporting, which ultimately improve companies’ perceptions among investors, increase the quality and transparency of the data disclosed in reports, and make companies more responsible to society. The attitude of EU countries towards the introduction of mandatory sustainability reporting, in line with the requirements of the EU Corporate Sustainability Reporting Directive (CSRD), shows that companies across different countries and sectors of the EU economy are wary of mandatory disclosure of ESG aspects, given competition in international markets.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.33146/2307-9878-2026-1(111)-36-44first seen 2026-05-14 22:20:51
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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。