Double materiality as a key concept in Sustainability Reports
ダブルマテリアリティ：サステナビリティ報告における重要概念 (AI 翻訳)
V. Roška
🤖 gxceed AI 要約
日本語
本論文は、EUのCSRD指令で導入されたダブルマテリアリティ（影響の重要性と財務的重要性）の概念を文献レビューとクロアチアの起業家210名への調査で分析。バランスの取れたビジネスモデルがESG要素の実装に貢献するという仮説を検証し、環境対策と財務パフォーマンスの両立が重要であると結論。サンプル規模が小さい点が限界。
English
This paper examines the concept of double materiality introduced by the EU CSRD, combining a literature review with a survey of 210 Croatian entrepreneurs. It confirms that a balanced business model incorporating ESG aspects contributes to satisfactory financial performance, highlighting the importance of double materiality in sustainability reporting. The study is limited by its small sample size and country-specific focus.
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が統合報告を検討中だが、EUのダブルマテリアリティ実装事例は参考になる。本論文はクロアチアのデータながら、起業家の認識を分析し、日本企業がCSRD対応を検討する際の示唆を与える。
In the global GX context
This paper offers empirical insights into how double materiality is perceived in a European context, contributing to the global discourse on sustainability reporting standards (CSRD, ISSB). It underscores the challenges of balancing impact and financial materiality, which is relevant for companies implementing ESRS globally.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the perception of double materiality among SMEs, useful for comparative studies.
🏢実務担当者:Offers practical insights on integrating double materiality into business models, though limited by sample size.
🏛政策担当者:Highlights the need for guidance on implementing double materiality, relevant for regulators adopting similar frameworks.
📄 Abstract（原文）
Double materiality was implemented by Directive 2022/2464, and the Sustainability Reporting Standards became the basis for disclosing sustainability information. Companies must present double materiality (impact materiality and financial materiality) in their annual report, starting in 2024. As double materiality is a key concept, this study explores (i) the literature review and (ii) the perception of entrepreneurs of ESG aspects in a balanced business model in Croatia. 210 Croatian entrepreneurs responded to an online survey. The hypothesis: A balanced business model contributes to satisfactory financial performance when incorporating environmental measures in line with double materiality, significantly influencing the implementation of ESG aspects in business operations, according to the Croatian entrepreneurs’ opinion, is confirmed. The business model must incorporate ESG aspects that balance environmental consideration with business financial performance. The balanced business model must meet the needs of all stakeholders. The main limitation is the small sample size of respondents and country limited research. The paper contributes to understanding the concept of double materiality through a literature review and empirical research on how double materiality is applied in the Croatian business context.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.32728/er-ei.38.4.1first seen 2026-05-15 18:48:11
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