Disclosure of Land Use Indicators in Sustainability Reporting
サステナビリティ報告における土地利用指標の開示 (AI 翻訳)
S. Ostapchuk, N. Tsaruk
🤖 gxceed AI 要約
日本語
本論文は、農業セクターにおけるESG報告と土地利用指標の開示を体系化する。国際基準の進化を分析し、企業報告では土地面積から生産性、土地利用変化、回復、生物多様性に至る5ブロックに整理されるが、生物多様性指標の標準化が不十分であると指摘。ウクライナ企業の分析から、開示レベルは企業規模によって不均一であることを示す。
English
This paper systematizes land-use indicators for sustainability reporting, analyzing international standards and corporate reports of Ukrainian agricultural companies. It finds that disclosure evolves from basic land area to a multidimensional system including productivity, land-use change, restoration, and biodiversity, though biodiversity indicators remain least standardized. Disclosure levels vary by company size.
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
日本の農業・食品企業においても、SSBJ基準やTNFDフレームワークへの対応が進む中、土地利用指標の開示は重要な論点となる。本論文は、国際基準の進化と開示の実態を整理しており、日本企業の報告実務や標準設定に示唆を与える。
In the global GX context
This paper contributes to the global discourse on nature-related financial disclosures, particularly the TNFD framework, by examining land-use indicators. It highlights the gap between standardized metrics and actual corporate reporting, offering insights for standard-setters and investors integrating land-use risks into financial analysis.
👥 読者別の含意
🔬研究者:Provides a structured typology of land-use indicators and empirical evidence from Ukrainian firms, useful for comparative sustainability reporting studies.
🏢実務担当者:Offers a checklist of land-use disclosure blocks for corporate sustainability teams to align with evolving standards (TNFD, GRI).
🏛政策担当者:Highlights the need for harmonized biodiversity and land-use metrics, informing regulatory development for nature-related disclosures.
📄 Abstract（原文）
The agricultural sector is one of the industries with a high environmental impact; therefore, ESG reporting and disclosure of non-financial land-use indicators are becoming a necessary condition for ensuring transparency in agribusiness activities, increasing accountability, and enhancing investment attractiveness. The article aims to systematize land-use indicators that, according to international standards, are subject to disclosure in sustainable development reporting, and to assess the level of such disclosure among Ukrainian agricultural companies. The research methodology includes content analysis of international standards, scientific publications, and sustainable development reports published by agricultural companies, as well as the use of analysis and synthesis, grouping, and abstract-logical methods. The analysis of international standards shows a clear evolution from simple disclosure of land areas to a multidimensional system for assessing land-use impacts, which includes spatial, environmental, and risk dimensions. Of particular importance is integrating land use into the framework of nature-related financial disclosure, thereby transforming land from an operational asset into a strategic factor in companies' financial stability. Analysis of corporate reporting shows that in the vast majority of sustainability reports, land-use disclosure is formed around five main blocks of information. The first block covers the land bank's structural characteristics. The second block concerns land-use productivity. The third block includes indicators of land use change. The fourth block covers land restoration and reclamation. The fifth block concerns biodiversity-related land indicators, which remain the least standardized and least reported. As for the agricultural sector, despite progress, sustainability reporting remains uneven. Large international companies demonstrate a high level of detail, while medium-sized enterprises are often limited to basic indicators of land area and productivity.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.33146/2518-1181-2026-2(112)-72-81first seen 2026-06-02 05:13:46 · last seen 2026-06-16 05:06:21
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