Innovative approaches to sustainability reporting: integrating ESG, digitalization, and transparency
持続可能性報告への革新的アプローチ：ESG、デジタル化、透明性の統合 (AI 翻訳)
Galina Lisa
🤖 gxceed AI 要約
日本語
本論文は、持続可能性報告におけるESG原則、デジタル技術、透明性メカニズムの統合を検討する。GRI、SASB、CSRD/ESRSなどの国際枠組みの比較分析と、EU諸国及び新興経済国の事例研究を組み合わせている。ビッグデータ、ブロックチェーン、AIの活用が開示の信頼性、比較可能性、適時性を向上させることを示す。総合的なフレームワークを提案し、持続可能性報告をコンプライアンスから戦略的競争力の源泉へと変革することを目指す。
English
This paper examines innovative approaches to sustainability reporting by integrating ESG principles, digital technologies, and transparency mechanisms. Using comparative analysis of GRI, SASB, CSRD/ESRS and case studies from EU and emerging economies, it investigates how big data, blockchain, and AI enhance reliability, comparability, and timeliness of disclosures. The findings show that integrating ESG and digitalization improves transparency, attracts sustainable finance, and strengthens business resilience. The research proposes a holistic framework positioning sustainability reporting as a strategic driver.
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
本論文は、SSBJ基準の策定が進む日本において、ESG報告のデジタル化・AI活用の枠組みを提供する。日本の企業は、グローバル基準との整合性を保ちつつ、透明性向上と競争力強化に活用できる。
In the global GX context
Globally, this paper addresses the need for digital tools—AI, blockchain, big data—to support the reliability and comparability of sustainability disclosures under emerging mandatory regimes like CSRD and ISSB. It positions digitalization as key to moving from compliance to strategic value creation.
👥 読者別の含意
🔬研究者:Provides a conceptual framework for studying the intersection of digitalization and sustainability reporting. Useful as a literature review and agenda-setting piece.
🏢実務担当者:Offers insights on how to leverage AI and digital tools to enhance sustainability disclosure processes, potentially improving ESG ratings and investor communication.
🏛政策担当者:Highlights the role of technology standards in emerging reporting frameworks; relevant for regulators considering digital infrastructure for ESG data.
📄 Abstract（原文）
Purpose of the article: The paper examines innovative approaches to sustainability reporting, focusing on the integration of Environmental, Social, and Governance (ESG) principles, digital technologies, and transparency mechanisms. The objective is to demonstrate how digitalization strengthens corporate accountability and value creation in sustainability reporting. Methodology: The study combines comparative analysis of international frameworks (GRI, SASB, CSRD/ESRS) with case studies from EU countries and emerging economies. It investigates the use of big data, blockchain, and AI in enhancing the reliability, comparability, and timeliness of sustainability disclosures. Conclusions: Results reveal that integrating ESG and digitalization improves data transparency, attracts sustainable finance, and strengthens business resilience. Innovative reporting transforms sustainability from a compliance obligation into a strategic driver of competitiveness. Originality: The research proposes a holistic framework linking ESG principles with technological innovation, positioning sustainability reporting as a key instrument for achieving long-term corporate and societal goals.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.59295/dnwe2025.81first seen 2026-06-11 05:13:57
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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。