Standards on Corporate and Public Sustainability Reporting
企業および公共のサステナビリティ報告に関する基準 (AI 翻訳)
Peter Glavič
🤖 gxceed AI 要約
日本語
本論文は、企業および公共機関向けのサステナビリティ報告基準（SRS）の概要を提供する。ISO、GRI、ESRS、IFRSなどの既存基準を網羅し、個人・コミュニティ向けの拡張可能性にも言及。体系的レビューではないが、開示インフラの現状と方向性を理解する上で有用。
English
This paper provides an overview of existing sustainability reporting standards (SRSs) for corporate and public entities, covering ISO, GRI, ESRS, and IFRS. It also discusses potential extensions for individuals and communities. While not a systematic review, it offers a comprehensive snapshot of the current disclosure landscape.
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がISSB基準を踏まえた開示基準を策定中であり、本稿がカバーする国際基準（GRI、ESRS、IFRS）の動向は、日本の開示制度設計に直接示唆を与える。
In the global GX context
As the ISSB standards gain global traction and regional frameworks like ESRS emerge, this overview helps situate Japan's SSBJ efforts within the broader international disclosure infrastructure.
👥 読者別の含意
🔬研究者:A concise reference for understanding the landscape of sustainability reporting standards and their evolution.
🏢実務担当者:Useful for corporate sustainability teams to map their reporting obligations against major frameworks (GRI, ESRS, IFRS).
🏛政策担当者:Provides a bird's-eye view of existing and emerging standards, aiding in alignment of national regulations with global norms.
📄 Abstract（原文）
Sustainable development, with its three pillars (environmental, social, and governance, ESG), is crucial for human well-being. Climate change is occurring faster than expected. In 2015, 193 countries signed the United Nations’ Agenda 2030, which must be achieved by 2030 along with the 17 Sustainable Development Goals. In the PDCA (Plan, Do, Check, Act) cycle, the Check phase is crucial—sustainability reporting (SR) is essential. This article provides an overview of existing SR standards (SRSs) and their future development but does not conduct a systematic review of the relevant scientific literature on the application of SRSs. The information review methodology shows that SRSs are already well-developed in large companies. The different standards are described, including voluntary ISO (International Organization for Standardization) standards, the Global Reporting Initiative (GRI) standards, the mandatory European Sustainability Reporting Standards (ESRS), and the International Financial Reporting Standards (IFRS). National SRSs are often aligned with the IFRS Sustainability Disclosure Standards. Besides the corporate SRSs, public SRSs covering governmental and non-governmental institutions, universities, and associations are described. Public SRSs should be adapted to the needs of public institutions. Finally, the SRSs for individuals and communities is discussed to cover these important parts of humanity. The social and governance sustainability reports could be extended with annual personal or community Carbon or Ecological Footprint reports.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.3390/standards6010008first seen 2026-05-14 22:26:39
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