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A Review of ESG Reporting Practices in Indian REITs

インドのREITにおけるESG報告実践のレビュー (AI 翻訳)

Neha Wankhede, Dr. Namrata Deshmukh

Zenodo (CERN European Organization for Nuclear Research)📚 査読済 / ジャーナル2026-06-25#ESG経営インパクト: 資金調達対象セクター: real_estate
DOI: 10.5281/zenodo.20844004
原典: https://doi.org/10.5281/zenodo.20844004

🤖 gxceed AI 要約

日本語

本研究は、インドのREITにおけるESG報告の実践、枠組み、課題をレビューした。複数のREITの開示を分析し、企業レベルではガバナンス構造が一貫性向上に寄与するが、REIT固有の標準化が不足していると指摘。グリーンウォッシング防止と投資家意思決定支援には、規制強化とセクター別ガイドラインが必要であると結論付けた。

English

This review examines ESG reporting practices in Indian REITs, analyzing disclosures from major REITs. It finds that while firm-level governance improves consistency, lack of REIT-specific standards hinders comparability. Stronger regulation and sector-specific guidelines are needed to curb greenwashing and support investor decisions.

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基準が2025年から適用予定であり、REITを含む不動産セクターの開示実務にも影響を与える。インドの事例は日本REITの開示実務の改善や標準化議論に示唆を提供する。

In the global GX context

Globally, REIT ESG reporting faces standardization challenges. This paper highlights the gap between firm-level governance and sector-wide norms, relevant for regulators and standard-setters like ISSB and GRESB.

👥 読者別の含意

🔬研究者:Provides a structured overview of Indian REIT ESG reporting landscape for comparative studies.

🏢実務担当者:Highlights the need for standardized ESG metrics to improve investor confidence and reduce greenwashing.

🏛政策担当者:Supports arguments for sector-specific ESG disclosure mandates in real estate.

📄 Abstract（原文）

Environmental, Social, and Governance (ESG) considerations have become very important in the Real Estate Investment Trust (REIT) sector as investors place greater emphasis on sustainability, transparency, and long-term value creation. Despite the growing adoption of ESG reporting frameworks, significant inconsistencies persist in how REITs measure, disclose, and standardize ESG information, limiting comparability and investor confidence. This study examines the processes, frameworks, and challenges associated with ESG reporting and standardization in the REIT sector. Using a descriptive research design based on secondary data, the study reviews academic literature, regulatory guidelines, global ESG frameworks, and ESG disclosures of selected Indian REITs, including Mindspace Business Parks REIT, Brookfield India REIT, and Embassy Office Parks REIT. The findings shows that while structured governance frameworks and clear ESG policies improve reporting consistency at the firm level, the absence of uniform, REIT-specific ESG standards remains a key challenge. The study point outs the need for stronger standardization, improved regulatory guidance, and sector-specific disclosure norms to enhance transparency, reduce greenwashing risks, and support informed investor decision-making in the REIT market.

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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。