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PFAS disclosure practices of Dutch listed companies: An exploratory study

オランダ上場企業のPFAS開示慣行：探索的研究 (AI 翻訳)

Ihl-Deviv'e, Olga, Thijssens, Thomas

Zenodoプレプリント2026-05-15#ESGOrigin: EU
DOI: 10.5117/mab.100.186120
原典: https://zenodo.org/records/20252911
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🤖 gxceed AI 要約

日本語

本研究は、2019～2024年のオランダ上場企業432件の年次報告書におけるPFAS（有機フッ素化合物）の開示状況を調査。PFASに言及した企業はわずか19%（報告書ベースで8%）、その大半はインフラ・建設・高度製造業であり、指標や保証付きの開示は稀。マテリアルとして特定した報告書は1件のみで、非開示はデータ不足と標準化された開示要件の欠如を反映している。

English

This study examines PFAS disclosure in 432 annual reports of Dutch listed firms (2019-2024). Only 19% of firms (8% of reports) mention PFAS, mainly in infrastructure and manufacturing. Disclosures rarely include metrics or assurance; only one report deems PFAS material. Non-disclosure likely stems from data gaps and lack of standardized requirements.

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PFAS汚染が社会問題化しつつあり、SSBJや有報での開示要請が検討される中、本論文は化学物質固有の開示枠組みの欠如を浮き彫りにする。日本企業にとって、PFASのマテリアリティ評価や将来の開示義務化に備える示唆となる。

In the global GX context

As global regulations on PFAS tighten, this paper reveals a stark disclosure gap: most firms omit PFAS despite its potential materiality. It underlines the need for ISSB, CSRD, and SEC to incorporate substance-specific disclosure requirements, going beyond climate to include toxic chemicals.

👥 読者別の含意

🔬研究者:Highlights the empirical scarcity of PFAS reporting, offering a baseline for studies on emerging environmental disclosure.

🏢実務担当者:Corporate sustainability teams should assess PFAS materiality and consider proactive disclosure to mitigate litigation and reputational risk.

🏛政策担当者:Regulators should note the widespread non-disclosure and consider mandatory, standardized PFAS reporting within broader ESG frameworks.

📄 Abstract（原文）

Per- and polyfluoroalkyl substances (PFAS) are widely used chemicals increasingly linked to harmful effects on human health and the environment. Although considered a major global environmental threat and subject to growing regulatory scrutiny, PFAS are not explicitly addressed in sustainability reporting frameworks, and research on corporate PFAS reporting is lacking. This study examines PFAS disclosure in 432 annual reports from Dutch listed companies (2019–2024). PFAS reporting is rare: only 19% of firms (8% of reports) mentions PFAS, mainly in infrastructure, construction, and advanced manufacturing. Disclosures seldom provide metrics, or receive assurance, and in only 1 report (0.002% of reports) PFAS is explicitly identified as a material topic. Given the growing regulatory, litigation, and reputational landscape, it appears unlikely that PFAS would truly be immaterial for virtually all sample companies. Rather, the non-disclosure likely reflects methodological limitations, significant data gaps, and the absence of standardized, PFAS-specific disclosure requirement.

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