ASSESSING ESG MATERIALITY THROUGH SUSTAINABILITY REPORT AND STAKEHOLDERS’ PERCEPTIONS
サステナビリティ報告書とステークホルダーの認識によるESGマテリアリティの評価 (AI 翻訳)
Dhevita Aufa Athary Vatsala, Tubagus Muhamad Yusuf Khudri
🤖 gxceed AI 要約
日本語
本研究は、地域開発銀行のサステナビリティ報告書と外部ステークホルダーの認識に基づき、ESGマテリアリティを評価した。質的事例研究アプローチを採用し、内容分析とテーマ分析を実施。結果、組織とステークホルダーの両方が環境問題よりも社会・ガバナンス課題を重視していることが示された。ESGマテリアル項目の優先順位は概ね一致したが、一部に差異も見られた。
English
This study evaluates ESG materiality based on a regional development bank's sustainability report and external stakeholder perceptions using qualitative content and thematic analysis. Findings show both the organization and stakeholders prioritize social and governance issues over environmental topics. Most ESG material topics have consistent priorities, though some differences remain, suggesting the bank's disclosures largely reflect stakeholder expectations but need refinement in certain areas.
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
日本でもSSBJや統合報告書においてマテリアリティ分析が重要視される中、本論文は地域開発銀行を事例にした実践的な評価手法を提供している。日本企業が自社のESG開示とステークホルダー期待の整合性を検証する際の参考となる。
In the global GX context
As ISSB and other global frameworks emphasize materiality assessment in sustainability disclosures, this case study demonstrates a qualitative approach for evaluating ESG materiality alignment. It offers practical insights for organizations seeking to harmonize their reporting with stakeholder expectations, relevant to the evolving disclosure landscape.
👥 読者別の含意
🔬研究者:Provides a qualitative methodology for ESG materiality assessment using content analysis and thematic analysis, useful for scholars in sustainability reporting.
🏢実務担当者:Offers a framework for banks and other organizations to compare their ESG disclosures with stakeholder perceptions to identify gaps.
📄 Abstract（原文）
This study aims to evaluate ESG materiality based on sustainability report disclosures and external stakeholder perceptions in a regional development bank. A qualitative case study approach was employed using content analysis and thematic analysis supported by NVivo software. The data were collected from the bank’s sustainability report, interviews, and questionnaires involving external stakeholders. The findings indicated that both the organization and stakeholders placed greater emphasis on social and governance issues than on environmental topics. Most ESG material topics showed relatively consistent priorities between the two perspectives, although differences remained for several topics. Overall, the findings suggest that the bank’s ESG disclosures generally reflect stakeholder priorities, while several areas require further strengthening to improve alignment with stakeholder expectations.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.29303/akurasi.v9i1.907first seen 2026-07-01 04:59:48 · last seen 2026-07-01 05:03:11
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