PERFORMANCE METRICS AND SUSTAINABILITY REPORTING TO ATTAIN COMPETITIVE EDGE
業績指標とサステナビリティ報告：競争優位の獲得に向けて (AI 翻訳)
Renu Goyal, Dr. Shikha Singh
🤖 gxceed AI 要約
日本語
本論文は、サステナビリティ報告における重要業績指標（KPI）と環境・社会影響評価の二部構成。KPIの選定方法、既存フレームワーク、長所・短所を整理し、影響評価の手法と報告への統合について論じる。最新の規制・基準動向を踏まえた実践的な知見を提供する。
English
This paper reviews the role of Key Performance Indicators (KPIs) and Environmental and Social Impact Assessment (ESIA) in sustainability reporting. It covers KPI selection, frameworks, and limitations, as well as ESIA methodologies and integration with reporting, drawing on recent regulatory and standard developments.
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基準の策定が進み、企業のサステナビリティ報告が義務化されつつある。本論文はKPI選定や影響評価の統合に関する実践的枠組みを提供し、有報や統合報告書における開示充実に活用できる。
In the global GX context
With ISSB, CSRD, and SEC climate rules driving mandatory sustainability disclosure globally, this paper provides a structured overview of KPIs and impact assessment methodologies that can help firms align with evolving standards and improve reporting quality.
👥 読者別の含意
🔬研究者:Offers a structured overview of sustainability KPIs and impact assessment methodologies for researchers building reporting frameworks.
🏢実務担当者:Provides a practical guide on selecting KPIs and integrating environmental/social impact assessments into reporting.
🏛政策担当者:Highlights the importance of standardized KPI frameworks and impact assessment in evolving disclosure regulations.
📄 Abstract（原文）
In recent years, sustainability reporting has evolved from voluntary disclosure toward mandated frameworks. As firms, governments, and NGOs increasingly focus on integrating environmental, social, and governance (ESG) dimensions into strategy, the measurement of performance becomes critical. Performance Metrics and Key Performance Indicators (KPIs) serve as the backbone of sustainability reporting by translating qualitative aspirations into quantitative or semi-quantitative measures. Simultaneously, environmental and social impact assessments provide tools to evaluate consequences of actions and policies, guiding organizations towards more sustainable outcomes. This paper has two main sections: (1) Key Performance Indicators for Sustainability — what KPIs are, how they are selected, what frameworks exist, strengths and limitations; and (2) Environmental and Social Impact Assessment — methodologies, tools, challenges, and integration with reporting. Throughout, evidence from recent research, regulatory and standard developments, and practice is drawn upon.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.58532/nbennurdtsoslte15first seen 2026-07-09 04:48:04
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