New Provisions on Sustainable Development in the 2025 SNA and the Improvement of Non-Financial Reporting of Organizations (The Case of Oil and Gas Companies)
2025年SNAにおける持続可能な開発に関する新規定と組織の非財務報告の改善（石油・ガス企業の事例） (AI 翻訳)
M. D. Simonova, Ekaterina D. MAR'INA
🤖 gxceed AI 要約
日本語
本論文は、2025年SNAの自然資本と持続可能な開発に関する改定を分析し、SEEAの統合により企業の非財務報告と国家勘定の調和が可能になることを示す。石油・ガス企業向けに、炭素規制、環境保護支出、社会的責任の3分野9つのサブ勘定からなる持続可能な開発サブ勘定（SDS）システムを提案し、ロシア企業（Rosneft、Lukoil、Novatek）の非財務報告に適用した。このアプローチにより、企業データの国家勘定への集約が可能となる。
English
This paper analyzes the 2025 SNA updates on natural capital and sustainable development, integrating SEEA for harmonizing corporate reporting with national accounts. It proposes a Sustainable Development Sub-accounts (SDS) system for oil and gas companies with nine sub-accounts in carbon regulation, environmental expenditure, and social responsibility. The system is demonstrated using Russian oil and gas companies (Rosneft, Lukoil, Novatek). The approach enables aggregation of corporate data into national accounts.
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や有価証券報告書での非財務情報開示が進んでいるが、本論文が提案する企業の持続可能な発展サブ勘定は、企業報告と国民経済計算の連携という新たな視点を提供する。ただし、事例がロシア企業に限られるため、日本への直接適用には検討が必要。
In the global GX context
The paper aligns with global efforts to integrate natural capital accounting into economic statistics (SEEA, 2025 SNA). It offers a practical tool for oil and gas companies to align their sustainability reporting with macroeconomic frameworks, relevant for ISSB and CSRD discussions on interoperability.
👥 読者別の含意
🔬研究者:Researchers in environmental accounting and corporate sustainability reporting will find the SDS framework a novel approach for bridging micro and macro level data.
🏢実務担当者:Sustainability officers in oil and gas companies can use the SDS framework to structure non-financial reporting in line with national accounting standards.
🏛政策担当者:Policymakers involved in updating national accounts and sustainability reporting standards can consider the SDS approach for improving data aggregation and consistency.
📄 Abstract（原文）
The article analyzes key updates to the 2025 System of National Accounts (2025 SNA) concerning measurement of natural capital and sustainable development and explores the possibilities of their application to improve non‑financial reporting of oil and gas companies. The focus is on expanding the concept of natural capital and incorporating ecosystem assets and ecosystem services into macroeconomic measurement. It is shown that the integration of the System of Environmental‑Economic Accounting (SEEA) into the updated SNA creates a methodological basis for harmonizing corporate sustainability reporting with the system of national accounts and macroeconomic statistics. The identified changes are particularly significant for the oil and gas sector, given its considerable impact on the environment. As a practical tool for applying SEEA methodology at the corporate level, a system of sustainable development sub‑accounts (SDS) is proposed, integrated into companies' non‑financial reporting and containing nine sub‑accounts in three areas: carbon regulation, environmental protection expenditure, and social responsibility. The SDS system’s applicability is shown by the examples of Russian oil and gas companies’ (Rosneft, Lukoil, and Novatek) non‑financial reporting. The developed approach enables the aggregation of corporate data into the system of national accounts and the reflection of sustainable development indicators therein.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.34023/2313-6383-2026-33-3-40-53first seen 2026-07-18 06:10:18
🔔 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。