gxceed
← 論文一覧に戻る

From Compliance to Strategic Differentiation: How a Culture of Sustainability enables CSRD and Long-Term Value Creation

コンプライアンスから戦略的差別化へ：サステナビリティ文化がCSRDと長期的価値創造を可能にする方法 (AI 翻訳)

Francesca D'Angelo

Crossrefプレプリント2026-01-01#開示インフラOrigin: EU
DOI: 10.2139/ssrn.6140286
原典: https://doi.org/10.2139/ssrn.6140286

🤖 gxceed AI 要約

日本語

本稿は、CSRD（企業サステナビリティ報告指令）の要求事項を、企業文化がどのように解釈・実装するかを分析する概念フレームワークを提案。目的、リーダーシップ、組織文化の3次元に基づき、ダブルマテリアリティの理解やESGデータのガバナンスに文化が果たす役割を論じ、規制対応から戦略的差別化への移行を促す。

English

This paper proposes a conceptual framework analyzing how organizational culture interprets and implements CSRD requirements. Based on three dimensions—Purpose, Leadership, and Organizational Culture—it argues that culture acts as an enabling infrastructure for understanding double materiality and integrating ESG into strategy, enabling a shift from compliance to strategic differentiation.

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

CSRDはEU指令だが、日本でもSSBJ（サステナビリティ基準委員会）による開示基準が策定中であり、本稿の「文化による戦略的統合」の視点は、日本の企業が開示を単なるコンプライアンスではなく競争優位に変えるための示唆を与える。

In the global GX context

As the CSRD sets a new global benchmark for sustainability disclosure, this paper offers a crucial perspective: that regulatory compliance alone does not drive transformation. It argues that embedding sustainability into organizational culture is essential for firms to move beyond box-ticking and realize long-term value, a lesson relevant to all jurisdictions adopting similar standards.

👥 読者別の含意

🔬研究者:Provides a conceptual framework linking organizational culture to CSRD implementation, highlighting underexplored dimensions for future empirical study.

🏢実務担当者:Offers a roadmap for corporate sustainability teams to leverage culture as a lever for integrating CSRD into strategy and performance management.

🏛政策担当者:Suggests that regulators should consider cultural enablers when designing disclosure mandates to foster genuine transformation.

📄 Abstract（原文）

<p>The Corporate Sustainability Reporting Directive (CSRD) represents a decisive shift in the European sustainability landscape, significantly expanding reporting obligations and introducing standardized disclosure through the European Sustainability Reporting Standards (ESRS). While the directive aims to enhance transparency, comparability, and accountability, regulation alone has proven insufficient to generate meaningful organizational transformation.<br><br></p> <p>This paper develops a conceptual framework based on three interrelated dimensions—Purpose, Leadership, and Organizational Culture—to analyze how firms interpret and implement CSRD requirements. It argues that organizational culture functions as an enabling infrastructure that shapes the understanding of double materiality, the governance of sustainability data, and the integration of ESG considerations into strategy and performance management processes.<br><br></p> <p>By reframing CSRD as a strategic opportunity rather than a regulatory burden, the study contributes to the sustainability literature by highlighting the central role of culture in enabling organizations to move from compliance-driven reporting toward strategic differentiation and long-term value creation.</p>

🔗 Provenance — このレコードを発見したソース

🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。

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。