サステナビリティ開示から会計接続性へ：ポルトガル上場企業の初回ESRS報告書からの証拠
From Sustainability Disclosure to Accounting Connectivity: Evidence from the First ESRS Reports of Portuguese Listed Companies (原題)
Filipe Ambrósio, Rui Costa
🤖 gxceed AI 要約
日本語
EUのESRSに基づく2024年度サステナビリティ報告書とIFRS財務諸表の「会計接続性」を、ポルトガル上場22社全社について26項目のACIで評価した研究。ACI平均は57.1で、EUタクソノミー指標と財務数値の定量的な追跡可能性が最も強い一方、会計上の前提・見積り・測定への実質的な統合は7社に限られた。定量的な追跡可能性は必ずしも実質的な会計接続性を意味しないことを示し、開示接続性と会計統合を区別する枠組みを提示する。
English
This study assesses accounting connectivity between FY2024 ESRS sustainability statements and IFRS financial statements for all 22 Portuguese companies on Euronext Lisbon, using a 26-item Accounting Connectivity Index across four dimensions. ACI scores range from 17.1 to 94.8 (mean 57.1); Quantitative Connectivity is strongest, driven by EU Taxonomy-to-financial-statement traceability, while Accounting Consequence Connectivity is concentrated in only seven firms. It shows quantitative traceability does not imply substantive accounting connectivity, offering a replicable, sector-neutral framework.
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
EUではESRSと財務会計の接続性がCSRDの焦点であり、日本でもSSBJ基準と有報・統合報告書の接続性が今後の論点となる。本稿のACIは、日本企業がサステナビリティ開示を財務諸表とどう結びつけるかを自己評価する際の実務的な枠組みとして参考になる。
In the global GX context
Connectivity between sustainability and financial reporting is central to CSRD/ESRS implementation and increasingly relevant to ISSB-aligned regimes. This paper provides a replicable, sector-neutral index that global standard-setters and preparers can adapt to test whether disclosure is merely traceable or genuinely integrated into accounting assumptions and estimates.
👥 読者別の含意
🔬研究者:ESRSとIFRSの接続性を定量化するACIは、開示インフラ研究の新しい測定手法として応用可能。
🏢実務担当者:自社のサステナビリティ開示が財務諸表とどこまで実質的に接続しているかを点検するチェックリストとして使える。
🏛政策担当者:CSRD/ESRSの接続性要件が実務でどこまで機能しているかを示す初期エビデンスとして、基準設計や監督に示唆を与える。
📄 Abstract（原文）
This study examines accounting connectivity between FY2024 sustainability statements prepared under the European Sustainability Reporting Standards (ESRS) and corresponding IFRS financial statements. Using the full eligible population of 22 Portuguese companies listed on the Euronext Lisbon regulated market, it develops and applies a 26-item Accounting Connectivity Index (ACI) across four dimensions: Referential, Quantitative, Methodological, and Accounting Consequence Connectivity. The analysis combines structured content analysis with qualitative assessment of sustainability-to-accounting pathways. ACI scores range from 17.1 to 94.8, with a population mean of 57.1. Quantitative Connectivity is the strongest and most widespread dimension, largely reflecting traceable relationships between EU Taxonomy metrics and financial-statement amounts. Accounting Consequence Connectivity, by contrast, is concentrated in seven companies. The results show that quantitative traceability does not necessarily imply substantive accounting connectivity and support a distinction between disclosure connectivity and integration into accounting assumptions, estimates, measurement, and financial-statement outcomes. Connectivity pathways also differ across business models. The findings remain stable under alternative population definitions, item specifications, and weighting approaches. The study contributes a replicable, sector-neutral framework for evaluating the nature and depth of connectivity between sustainability and financial reporting.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.20944/preprints202609.1220.v1first seen 2026-09-17 04:59:26
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