Artificial Intelligence as an Emerging Risk Dimension in Corporate Sustainability Reporting: A Legal and Governance Perspective
企業のサステナビリティ報告における新たなリスク次元としての人工知能：法的・ガバナンス的視点 (AI 翻訳)
Andreja Primec, Jernej Belak, Matic Čufar
🤖 gxceed AI 要約
日本語
本論文は、AIリスクが企業のサステナビリティ報告において重要な課題となりつつあることを指摘し、CSRD/ESRS、GRI、ISSB、SASBといった主要な報告基準がAIリスクをどの程度扱っているかを分析する。20社の報告書の内容分析と法的分析を通じて、AIリスクの開示が浅く、標準化されておらず、法的説明責任と結びついていないことを明らかにする。持続可能性報告の枠組みがAIリスクを明示的に取り込む必要性を提言する。
English
This paper examines the extent to which major sustainability reporting standards (CSRD/ESRS, GRI, ISSB, SASB) address AI-related risks. Through content analysis of 20 corporate reports and doctrinal legal analysis, it finds that AI risk disclosures lack depth, standardization, and connection to legal accountability. The authors argue that reporting frameworks must evolve to explicitly capture AI risks to uphold transparency and stakeholder accountability.
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ISSBを参照して策定されており、AIリスク開示の明確なガイダンスはまだ不十分である。本稿は、日本の企業が今後のサステナビリティ報告でAIガバナンスをどのように開示すべきか、法的視点も含めた示唆を提供する。
In the global GX context
As ISSB and CSRD become global benchmarks, this paper highlights a critical blind spot: AI and digital transition risks are inadequately addressed in current sustainability reporting standards. It provides a legal and governance lens that urges standard-setters to develop explicit guidance, making it relevant for global disclosure infrastructure evolution.
👥 読者別の含意
🔬研究者:Identifies a gap in sustainability reporting research regarding AI risks and offers a framework for further empirical and legal analysis.
🏢実務担当者:Corporate sustainability teams can use the findings to benchmark their own AI risk disclosure against the best practices and standards identified.
🏛政策担当者:Standard-setting bodies (ISSB, EFRAG, SASB) should consider the paper's recommendations to enhance AI-related disclosure requirements.
📄 Abstract（原文）
(1) Background: As digital technologies become integral to business operations, risks associated with artificial intelligence (AI), data governance, and cybersecurity are emerging as material concerns in the context of corporate sustainability. This article examines the extent to which current sustainability reporting standards (CSRD/ESRS, GRI, ISSB, and SASB) address risks associated with AI and broader digital transitions. (2) Methods: This study employs a qualitative content analysis of twenty corporate sustainability reports across digitally intensive sectors, complemented by a doctrinal legal analysis of the relevant normative instruments governing sustainability and digital risk reporting. (3) Results: This study finds that while references to AI risks are increasingly present, they often lack depth, standardisation, and connection to legal accountability mechanisms. Key gaps include underreporting human rights impacts linked to algorithmic decision-making and limited disclosure on internal AI governance structures. (4) Conclusions: The article argues that to uphold the principles of transparency, due diligence, and stakeholder accountability, sustainability reporting frameworks must evolve to capture the risks associated with AI transitions explicitly. The findings call for regulatory and standard-setting bodies to establish more explicit guidance on AI risk disclosures, and for corporate directors to integrate these dimensions into their risk governance and reporting duties.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.3390/su18052278first seen 2026-05-15 18:12:40
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