CSRD指令の実施下におけるサステナビリティ報告のナラティブ構成要素の役割の変容

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides a systematic analysis of narrative roles and greenwashing risks under CSRD, useful for disclosure research.

🏢実務担当者:Offers a three-level framework for structuring sustainability reports and insights on double materiality and safeguard clause.

🏛政策担当者:Highlights the need for critical perception of narratives and potential regulatory implications for preventing greenwashing.

The article examines the transformation of the role of the narrative component of sustainability reporting under the implementation of the CSRD Directive and the ESRS standards, revealing its functional transition from an auxiliary descriptive element to an instrument of strategic analysis and impression management. The theoretical foundations of the study are grounded in the concept of the «narrative turn» in corporate reporting theory, which has shifted the emphasis from the objective transmission of economic, environmental, and social impacts to the construction of corporate reality through linguistic and visual means of communication. It is established that the narrative turn has transformed sustainability reporting into a form of corporate storytelling, while simultaneously giving rise to risks of using narrative elements as a tool of impression management and greenwashing, which actualizes the need for their critical perception. Based on a content analysis of EU Directive 2022/2464 and the ESRS 1 standard, the terminological apparatus determining the degree of obligation of information disclosure («shall disclose,» «may disclose,» «shall consider») is systematized, and its practical implementation is illustrated through a case study of the «Bayer AG» concern's sustainability report for 2024. It is demonstrated that a quality sustainability report is formed as a three-level system combining standardized comparable metrics, reputational narratives that reflect a company's strategic uniqueness, and methodological justifications of managerial decisions. Particular attention is paid to the principle of double materiality, which has substantially expanded the scope of narrative disclosures, obliging enterprises to describe due diligence processes across the entire value chain, as well as to the «safeguard clause» mechanism, under which a quality narrative may temporarily substitute for missing quantitative data during the transition period. The strategic necessity of implementing European approaches to narrative information disclosure into the practice of Ukrainian sustainability reporting is substantiated in the context of Ukraine's European integration processes, its EU candidate status, and the need to preserve access to the European market and international financing.

• semanticscholar https://doi.org/10.26642/ppa-2026-1(13)-67-74first seen 2026-08-30 05:31:43 · last seen 2026-09-21 05:20:08