炭素会計を超えて：CSRD、ESRS、GHGプロトコル、国連SDGsを統合した製造業向けデジタルESGフレームワーク

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides an integrated framework for digital ESG management, useful for studying AI-enabled sustainability reporting.

🏢実務担当者:Offers a blueprint for consolidating ESG data and automating disclosure, aiding compliance and investor communication.

🏛政策担当者:Highlights the need for interoperable standards and digital infrastructure to support effective ESG reporting.

The accelerating impacts of climate change, resource depletion, and increasing stakeholder expectations have fundamentally transformed the way organizations approach sustainability. Manufacturing industries, which account for a significant proportion of global greenhouse gas emissions, water consumption, and resource utilization, are under growing pressure to move beyond voluntary sustainability initiatives toward structured, measurable, and transparent Environmental, Social, and Governance (ESG) management. Regulatory developments such as the European Union\\\'s Corporate Sustainability Reporting Directive (CSRD), the European Sustainability Reporting Standards (ESRS), and internationally accepted frameworks including the Greenhouse Gas (GHG) Protocol and the United Nations Sustainable Development Goals (UN SDGs) have collectively established a comprehensive sustainability reporting landscape. However, organizations continue to face considerable challenges in translating these independent frameworks into a cohesive operational strategy. This paper proposes a Unified Digital ESG Framework (UDEF) designed specifically for manufacturing industries. Unlike existing studies that examine ESG reporting, carbon accounting, or sustainability regulations independently, the proposed framework integrates CSRD compliance, ESRS disclosure requirements, GHG Protocol-based emissions accounting, and UN SDG alignment into a single implementation architecture supported by digital technologies. The framework incorporates smart metering, Industrial Internet of Things (IIoT) devices, cloud-based Energy Management Systems (EMS), real-time KPI monitoring, and artificial intelligence-assisted decision support to facilitate continuous ESG performance measurement. The proposed framework establishes a systematic methodology for identifying material sustainability issues, collecting operational data, quantifying environmental impacts, mapping ESG indicators to regulatory disclosure requirements, and supporting strategic decision-making through digital dashboards. A manufacturing-oriented implementation model demonstrates how energy, water, fuel, waste, emissions, and governance indicators can be consolidated into an integrated ESG management ecosystem. The paper further introduces a Digital ESG Maturity Model to evaluate organizational readiness and monitor continuous improvement. The study contributes to existing sustainability literature by presenting an implementation-oriented framework that bridges the gap between regulatory compliance and operational sustainability management. It offers practical guidance for manufacturing organizations seeking to improve ESG performance, strengthen corporate governance, enhance investor confidence, and accelerate progress toward net-zero and circular economy objectives. The framework also provides a foundation for future research on digital sustainability, AI-enabled ESG reporting, and Industry 5.0-driven environmental governance.

• openaire https://doi.org/10.5281/zenodo.21803175first seen 2026-09-01 04:58:26 · last seen 2026-09-21 04:31:09