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ポーランドの自治体所有企業におけるサステナビリティ報告の舵取り：認識、意図、潜在的な移行リスクへのエクスポージャー

Navigating Sustainability Reporting in Polish Municipally Owned Companies: Awareness, Intentions, and Potential Transitional Risk Exposure (原題)

Katarzyna Wójtowicz, Krzysztof Kluza, Beata Zofia Filipiak, Małgorzata Gorzałczyńska-Koczkodaj

Sustainability📚 査読済 / ジャーナル2026-08-24#ESGOrigin: EU経営インパクト: 調達リスク対象セクター: public_infrastructure
DOI: 10.3390/su18178656
原典: https://doi.org/10.3390/su18178656

🤖 gxceed AI 要約

日本語

本研究は、ポーランドの自治体所有企業（MOC）のESG報告準備状況を、226社へのアンケート調査に基づき分析。CSRDやEUタクソノミーへの対応が進んでおらず、86%が非財務報告を予定していない。間接的なESG情報圧力や移行リスクへのエクスポージャーが明らかになり、持続可能な都市インフラ投資への示唆を与える。

English

This study analyzes ESG reporting readiness among Polish municipally owned companies (MOCs) based on a survey of 226 enterprises. It finds substantial gaps: only 14% have current or planned non-financial or EU Taxonomy reporting. Indirect ESG information pressures and potential transition-risk exposure are evident, highlighting implications for sustainable urban infrastructure investment and financing.

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開示が始まる中、自治体関連企業の報告準備状況は地方公共団体やインフラ企業にとっても示唆的。ポーランドの事例は、日本における自治体セクターの開示ギャップを考える上で参考になる。

In the global GX context

This paper provides empirical evidence on CSRD readiness among public infrastructure providers, relevant to global discussions on sustainability reporting and transition risk. It underscores the gap between regulatory demands and actual preparedness, informing policymakers and investors about the risks in municipal finance.

👥 読者別の含意

🔬研究者:Provides empirical data on ESG reporting readiness in a specific public sector context, useful for comparative studies on CSRD implementation.

🏢実務担当者:Highlights the need for municipal companies to prepare for CSRD and EU Taxonomy reporting to avoid transition risk and access sustainable finance.

🏛政策担当者:Indicates that many municipal companies are unprepared for CSRD, suggesting a need for targeted support and capacity building.

📄 Abstract（原文）

As cities accelerate climate adaptation and decarbonisation, municipally owned companies (MOCs) play an important role in delivering sustainable urban infrastructure, accessing transition finance, and supporting Positive Energy Districts (PEDs). However, the expansion of sustainability reporting requirements under the European Union’s Corporate Sustainability Reporting Directive (CSRD) raises questions about the preparedness of public infrastructure providers to meet evolving sustainability-information demands. This study examines ESG reporting readiness among Polish MOCs, focusing on current reporting activity, reporting intentions, regulatory awareness, indirect ESG information pressures, sustainable-finance and investment plans, and potential transition-risk exposure. The analysis is based on a Computer-Assisted Web Interviewing survey of 226 municipal enterprises conducted in August 2025. The results indicate substantial reporting gaps. Only 8% of surveyed MOCs had already prepared or planned to prepare a non-financial report. When companies planning EU Taxonomy reporting only were also included, 14% of the sample had some form of current or planned reporting, while the remaining 86% had neither current nor planned non-financial or EU Taxonomy reporting. Reporting readiness was lower among smaller companies, while indirect ESG information pressures arising from business relationships, stakeholder requests, and financing plans were also evident across the surveyed sample. The findings suggest that limited reporting preparedness, when combined with external sustainability-information demands, may contribute to potential transition-risk exposure relevant to municipal investment and financing processes. More broadly, ESG reporting readiness represents an organisational capability relevant to sustainable finance, municipal climate investment, and the development of PEDs and smart cities.

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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。