循環経済サプライチェーンにおける二重重要度：EU枠組み下でのESG統合、財務リスク伝播、規制報告
Double Materiality in Circular Economy Supply Chains: ESG Integration, Financial Risk Transmission and Regulatory Reporting Under EU Frameworks (原題)
Inguna Lazdina, Inguna Lazdina
🤖 gxceed AI 要約
日本語
本研究は、循環経済バリューチェーンにおけるESG・財務リスク伝播の概念枠組みを構築。CSRD、ESRS、SFDR、EUタクソノミーを比較分析し、規制・運用・評判・情報の経路を通じて持続可能性の影響が財務リスクに転換される仕組みを解明。資源依存やリバースロジスティクスが財務エクスポージャーを増幅する点を指摘し、二重重要度の伝播ベース解釈を提案する。
English
This study develops a conceptual framework linking ESG and financial risk transmission in circular economy value chains. Through comparative analysis of CSRD, ESRS, SFDR, and EU Taxonomy, it identifies regulatory, operational, reputational, and informational pathways for sustainability impacts to become financially material. It highlights how resource dependency and reverse logistics amplify financial exposure, advancing a transmission-based interpretation of double materiality.
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開示基準が2025年3月に公表され、二重重要度の概念が注目されている。本枠組みは、日本の企業がサプライチェーン全体でESG情報を財務リスク評価に統合する際の理論的基盤を提供し、EU市場で事業展開する日本企業のCSRD対応にも示唆を与える。
In the global GX context
This framework directly supports the global implementation of double materiality under CSRD and ISSB, offering a structured approach to link sustainability impacts with financial risk across supply chains. It provides a conceptual basis for companies navigating EU reporting requirements and for standard-setters refining materiality guidance.
👥 読者別の含意
🔬研究者:Provides a conceptual model for empirically testing ESG-financial risk transmission in circular supply chains.
🏢実務担当者:Offers a framework to identify and report double materiality pathways, aiding CSRD/ESRS compliance and risk management.
🏛政策担当者:Highlights regulatory pathways and potential amplification effects, informing future standard-setting and policy design.
📄 Abstract（原文）
The study develops a conceptual ESG–financial risk transmission framework to explain how environmental and social impacts become financially material within circular economy value chains. Using an integrative literature review and a comparative analysis of CSRD, ESRS, SFDR, and the EU Taxonomy, it identifies regulatory, operational, reputational, and informational pathways through which sustainability impacts translate into financial risks. The analysis highlights how resource dependency, reverse‑logistics dynamics, and compliance pressures can intensify financial exposure across interconnected circular supply chains. By linking sustainability impacts, supply‑chain interdependencies, and financial materiality within a unified conceptual model, the study advances a transmission‑based interpretation of double materiality. The proposed framework aims to support ESG risk assessment, sustainability reporting, and regulatory implementation in circular economy contexts.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.55845/fxztjf11first seen 2026-08-28 04:39:18
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