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СТАНДАРТИ ЗА ОТЧИТАНЕ НА УСТОЙЧИВОСТТА ВЪВ ВЕЛИКОБРИТАНИЯ – КОНЦЕПТУАЛНА ОСНОВА И ПЕРСПЕКТИВИ

英国におけるサステナビリティ報告基準 – 概念的枠組みと展望 (AI 翻訳)

Snejana Bacheva, Roumiana Pozharevska

The Economy of Bulgaria and the European Union: 20 Years Since the Signing of the Treaty on the Accession of the Republic of Bulgaria to the European Union and Membership in the Euro Area from 01.01.2学会2026-01-01#開示インフラOrigin: EU経営インパクト: 調達リスク対象セクター: cross_sector
DOI: 10.37075/iscys.2026.1.006
原典: https://doi.org/10.37075/iscys.2026.1.006

🤖 gxceed AI 要約

日本語

本論文は、英国におけるサステナビリティ関連開示の枠組み構築の取り組みを分析する。国際的な動向（CSRD、ISSB基準）を踏まえ、英国独自の基準UK SRS S1およびS2の導入プロセスと特徴を考察し、開示情報の信頼性向上と投資家の情報非対称性の解消に寄与することを論じる。

English

This paper analyzes the UK's approach to developing a sustainability disclosure framework, examining the introduction of UK SRS S1 and S2 standards in the context of global developments such as CSRD and ISSB. It argues that these standards enhance reliability of sustainability disclosures and reduce information asymmetry for investors.

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基準の適用が始まる中、英国の基準策定プロセスは参考になる。特に、ISSB基準を国内基準に取り込む際の具体的なアプローチは、日本の開示制度設計に示唆を与える。

In the global GX context

This paper provides insights into how a national jurisdiction (UK) adopts ISSB standards, which is relevant for global harmonization of sustainability disclosure. It highlights the UK's approach to aligning with IFRS S1/S2, offering a model for other countries implementing ISSB standards.

👥 読者別の含意

🔬研究者:Provides a comparative analysis of UK SRS with ISSB and CSRD, useful for understanding national adoption of global standards.

🏢実務担当者:Helps sustainability teams understand the UK disclosure requirements and prepare for compliance.

🏛政策担当者:Offers a case study of UK's regulatory approach, relevant for policymakers designing national sustainability reporting standards.

📄 Abstract（原文）

In recent years, governments have been working to create an appropriate framework for the disclosure of reliable and relevant sustainability-related information. Several processes are underway around the world to develop such a framework. On the one hand, the European Commission has adopted the Corporate Sustainability Reporting Directive (CSRD) and European Reporting Standards for sustainability reporting. On the other hand, the newly established International Sustainability Standards Board (ISSB), in close cooperation with the International Accounting Standards Board (IASB), has developed and adopted two international standards - IFRS S1 General Requirements for Sustainability-Related Financial Disclosures and IFRS S2 Climate-Related Disclosures for the Disclosure of Sustainability and Climate-Related Risks and Opportunities. The adoption of standards increases consumer confidence in sustainability-related disclosures, leads to the application of a common conceptual basis for disclosure and overcomes the asymmetry between investors' information needs and the disclosed information. UK stakeholders also recognise that businesses are exposed, directly or through third parties, to significant risks from climate change and that investors need accurate and timely information to assess how climate-related risks and opportunities impact their financial position. This raises the need for an appropriate regulatory framework to set out disclosure requirements. The report highlights the approach taken in the UK to develop an appropriate disclosure framework and to introduce sustainability reporting standards – UK SRS S1 and UK SRS S2.

🔗 Provenance — このレコードを発見したソース

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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。