不確実性下のESG報告 ― 専門家の個別的視点
ESG reporting under uncertainty – experts’ individual perspectives (原題)
Ewa Jastrzębska, Agata Lulewicz-Sas, Joanna Godlewska
🤖 gxceed AI 要約
日本語
EUにおけるCSRD・ESRSの同時導入とOmnibusパッケージによる部分的見直しが重なり、規制の不確実性が高まる中でのESG報告の課題を、報告責任者らへの半構造化インタビューと主題分析で解明。標準化・比較可能性・監査の価値が認識される一方、ESRSの過度な複雑性、高い導入コスト、規制変更の導入方法が報告プロセスを不安定化させていると批判。規制の不確実性を専門家の解釈と市場反応を形成する能動的メカニズムとして概念化し、安定した枠組みがなければESG報告が変革ツールではなくコンプライアンス作業に再定義されるリスクを示す。
English
This qualitative study uses semi-structured expert interviews and thematic analysis to examine ESG reporting challenges under EU regulatory uncertainty from simultaneous CSRD/ESRS implementation and Omnibus revisions. Experts value standardisation, comparability and audit for credible disclosure, yet criticise ESRS complexity, high costs, and destabilising regulatory change. The paper conceptualises regulatory uncertainty as an active mechanism shaping sense-making, warning that ESG reporting risks becoming compliance-driven rather than transformative.
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のCSRD/ESRSとOmnibus見直しの動揺は、SSBJ基準策定と有報・統合報告書対応を進める日本企業にとって先行事例となる。規制の不安定さが開示の形骸化を招くという知見は、日本での制度設計・運用設計に直接示唆を与える。
In the global GX context
Directly informs the global disclosure debate as CSRD/ESRS face Omnibus rollback, offering empirical evidence on how regulatory uncertainty shapes practitioner behaviour. It adds a critical counterpoint to ISSB/TCFD harmonisation narratives by showing that unstable, disproportionate frameworks can hollow out sustainability reporting.
👥 読者別の含意
🔬研究者:規制不確実性を解釈メカニズムとして捉える枠組みは、開示研究における制度論・組織論の分析に有用。
🏢実務担当者:ESRS対応コストと規制変更リスクを踏まえ、開示を形骸化させない社内プロセス設計の必要性を再確認できる。
🏛政策担当者:規制の安定性・比例性・解釈的一貫性が開示の実効性を左右することを示し、制度設計・移行措置の参考になる。
📄 Abstract（原文）
This article addresses the issue of ESG reporting in the context of growing regulatory uncertainty in the European Union, resulting from the simultaneous implementation of the CSRD, the ESRS standards, and the announced partial revisions under the Omnibus packages. The article aims to identify the challenges facing companies covered by the CSRD with regard to sustainability reporting. The study is qualitative and based on semi‑structured expert interviews with people responsible for ESG reporting, its implementation, or oversight. The applied thematic analysis enabled the reconstruction of dominant interpretive patterns and the tensions between the regulatory logic of standardisation and organisational realities. The findings point to the ambivalent nature of assessments of ESG regulation: respondents recognise the value of standardisation, comparability and audit as prerequisites for credible disclosures, while criticising the excessive complexity of the ESRS, high implementation costs, and the destabilising effect of how regulatory changes have been introduced on reporting processes. By conceptualising regulatory uncertainty as an active mechanism shaping expert sense-making and market responses, the article advances sustainability reporting research by showing that ESG reporting is at risk of being reframed as a compliance-driven exercise rather than a managerial and transformative tool in the absence of stable, proportionate and interpretively coherent regulatory frameworks.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.34659/eis.2026.98.3.1403first seen 2026-09-19 05:03:19
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
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。