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情報非対称性の緩和:サステナビリティデータ文脈におけるデジタル基盤と組織能力

The Mitigation of Information Asymmetries : Digital Infrastructures and Organizational Capabilities in Sustainability Data Contexts (原題)

Paula Heeß

EPub Bayreuth (University of Bayreuth)ジャーナル2026-08-24#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: 10.15495/epub_ubt_00009513
原典: https://doi.org/10.15495/epub_ubt_00009513

🤖 gxceed AI 要約

日本語

本博士論文は、情報システムが持続可能な変革を支える役割を検討し、エネルギー柔軟性統合とデジタルプロダクトパスポート(DPP)のためのデジタル基盤を設計する。データの受動的収集を超え、戦略的意思決定に活用するデータオーケストレーションを提唱し、プロセスマイニングやデータ管理能力が組織変革に寄与することを示す。

English

This dissertation examines how information systems support sustainable transformation, designing digital infrastructures for energy flexibility integration and Digital Product Passports (DPPs). It advocates proactive data orchestration for strategic decisions beyond compliance, showing how process mining and data management capabilities enable organizational change.

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

日本ではサステナビリティ情報の開示義務化が進み、データ基盤整備が急務。本論文のDPPやデータ共有の設計は、サプライチェーン全体でのScope 3算定や開示品質向上に示唆を与える。

In the global GX context

Globally, the paper addresses the need for trustworthy data infrastructures to support CSRD, ISSB, and emerging DPP regulations, offering design principles for verifiable sustainability data sharing across value chains.

👥 読者別の含意

🔬研究者:Provides a framework for designing digital infrastructures that enable verifiable sustainability data sharing, relevant to IS and GX research.

🏢実務担当者:Offers insights into implementing DPPs and data management capabilities to meet disclosure requirements and enhance supply chain transparency.

🏛政策担当者:Highlights the importance of interoperable data standards and privacy-preserving mechanisms for effective sustainability reporting regulations.

📄 Abstract(原文)

Information systems (IS) are foundational drivers of societal development and economic value creation. By reducing information asymmetries, enabling coordination across distributed actors, and supporting evidence-based decision-making, IS reshape markets, organizations, and infrastructures. At the same time, societies face the urgent challenge of sustainable transformation. Climate change, geopolitical instability, and resource constraints require fundamental changes in how energy is produced, products are designed, and value chains are organized. IS offer significant potential to support this transformation by increasing transparency, improving traceability, automating processes, and enabling new forms of collaboration across organizational and sectoral boundaries. A central pillar of sustainable transformation is the decarbonization of the energy system. The transition toward renewable electricity and low-carbon hydrogen, together with the electrification of heating, mobility, and industrial production, positions the energy system as the backbone of a climate-neutral economy. However, this transformation entails substantial complexity. The integration of distributed renewable generation, small-scale flexibility assets, storage systems, and responsive demand requires fine-grained coordination across heterogeneous market actors. Such coordination depends on reliable, interoperable, and verifiable data architectures capable of ensuring both system stability and market efficiency. Beyond the energy domain, decarbonized supply chains require robust mechanisms for documenting and verifying sustainability-related information in order to justify price premiums for low-carbon products or enable emission taxation. Digital Product Passports (DPPs) represent a promising instrument to enable transparency across product life cycles. Yet, the effectiveness of DPPs hinges on trustworthy data infrastructures that balance traceability and accountability with legitimate concerns for privacy, confidentiality, and data sovereignty. This dissertation contributes to IS-enabled sustainability transformation by designing digital infrastructures to enable verifiable data sharing for both energy flexibility integration and digital product transparency. It further argues that sustainability transformation requires more than the passive collection and reporting of data. Instead, data must be proactively orchestrated as a resource for forward-looking strategic decisions that go beyond compliance obligations. The dissertation conceptualizes how data can be structured, bundled, and leveraged to create and capture sustainable value. It examines mechanisms that enable trustworthy data sharing, reduce information asymmetries, and support coordinated action across interorganizational ecosystems. Across multiple studies, the dissertation demonstrates how digital infrastructures facilitate the integration of distributed flexibility into energy systems, how DPPs operationalize verifiability in decarbonized supply chains, and how process mining and data management capabilities contribute to sustainable organizational transformation. Taken together, the findings reveal that IS play a pivotal role in transforming fragmented data into actionable knowledge, balancing privacy and verification, and enabling data-driven sustainability transformation at scale.

🔗 Provenance — このレコードを発見したソース

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