BARQARORLIK HISOBOTINING ASOSIY MEZONLARI VA XALQARO STANDARTLARI (GRI, IFRS S1/S2, TCFD)
サステナビリティ報告の主要基準と国際規格（GRI、IFRS S1/S2、TCFD） (AI 翻訳)
Dilfuza Yakubova
🤖 gxceed AI 要約
日本語
本稿は、サステナビリティ報告の主要基準であるGRI、IFRS S1/S2、TCFD提言を分析し、ESG指標による長期的な持続可能性評価の役割を明らかにする。各基準の特徴（GRIのステークホルダー志向、IFRSの財務的マテリアリティ、TCFDの気候リスク管理）を比較し、国際基準の重要性を強調している。
English
This paper analyzes key sustainability reporting standards: GRI, IFRS S1/S2, and TCFD recommendations. It highlights their roles in assessing long-term sustainability through ESG indicators and managing climate risks. The comparison shows the stakeholder orientation of GRI, the financial materiality focus of IFRS S1/S2, and the climate risk management emphasis of TCFD. Findings underscore the importance of international standards for developing sustainability reporting.
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がIFRS S1/S2を基にした開示基準を策定中であり、本稿の基準比較は日本の企業や規制当局にとって実務上の示唆を与える。TCFD提言の位置づけを再確認する上でも有用。
In the global GX context
As global disclosure frameworks converge (ISSB, CSRD, SEC), this comparative analysis of GRI, IFRS S1/S2, and TCFD helps stakeholders understand the distinct roles and overlaps of these standards. It is particularly relevant for companies adopting multiple frameworks.
👥 読者別の含意
🔬研究者:Provides a structured comparison of major sustainability reporting standards and their conceptual foundations.
🏢実務担当者:Offers a clear overview of which standards to use for different reporting objectives (stakeholder engagement vs. investor focus).
🏛政策担当者:Highlights the complementarity and differences among key frameworks, aiding standard-setting and regulatory alignment.
📄 Abstract（原文）
This paper analyzes the key criteria of sustainability reporting and the internationally widely applied standards, including GRI (Global Reporting Initiative), IFRS S1 and IFRS S2, as well as the recommendations of the TCFD (Task Force on Climate-related Financial Disclosures). The role of sustainability reporting in assessing the long-term sustainability of organizational activities through environmental, social, and governance (ESG) indicators is highlighted. The stakeholder-oriented nature of the GRI standards, the focus of IFRS S1 and S2 standards on the disclosure of financially material sustainability- and climate-related risks and opportunities, and the role of TCFD recommendations in climate risk management are examined. The findings of the study contribute to identifying the importance of international standards in the development of sustainability reporting
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp254-260first seen 2026-05-05 21:42:47
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。