CSRD準拠への道筋：不動産セクターにおけるサステナビリティ報告の課題
Navigating CSRD compliance: Challenges in sustainability reporting for the real estate sector (原題)
Casper Gavin, Alenka Temeljotov Salaj
🤖 gxceed AI 要約
日本語
ノルウェーの不動産セクターを対象に、CSRD準拠における課題を文献レビューと関係者インタビューで分析した混合研究。二重重要性評価（DMA）の困難さ、サステナビリティ知識の不足、高コスト、データシステムの脆弱性、事務負担が主要障壁として浮かび上がった。特に中小企業は資源制約と手作業依存により対応が遅れており、デジタル報告基盤とステークホルダー連携の強化が急務だと示唆する。
English
A mixed-methods study of the Norwegian real estate sector's readiness for CSRD compliance, combining a scoping review with stakeholder interviews. Key barriers include weak sustainability knowledge, difficulty with Double Materiality Assessments, high costs, poor data systems, and administrative burden. SMEs lag most due to resource constraints and manual processes, pointing to digital reporting tools and collaboration as priorities.
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
EU CSRDは日本企業のEU子会社・取引先にも波及し、SSBJ基準や有報でのサステナビリティ開示と相互運用が進む。DMAの実務的困難やSME支援策は、日本企業がSSBJ対応やScope3データ整備を進める上で直接参考になる。
In the global GX context
CSRD is the most demanding disclosure regime globally and its DMA and assurance requirements are shaping ISSB, SSBJ, and other frameworks. This study's evidence on SME capacity gaps and data-system failures is directly relevant to the global debate on proportionality, digital tagging (ESEF/XBRL), and transition support for smaller reporters.
👥 読者別の含意
🔬研究者:CSRD実装の障壁をDMA・データ基盤・SME資源制約の観点から整理した実証的知見を提供する。
🏢実務担当者:DMA実施体制、データシステム整備、手作業依存からの脱却を優先課題として検討できる。
🏛政策担当者:SME向け比例原則・デジタル報告支援・段階的適用の設計に示唆を与える。
📄 Abstract（原文）
This study aims to investigate the challenges faced by the Norwegian real estate sector in complying with the Corporate Sustainability Reporting Directive (CSRD), addressing a critical gap in understanding how these regulations impact sustainability reporting practices. The research seeks new insights into the barriers to implementing CSRD-compliant reporting, contributing to a deeper understanding of the sector's readiness and areas requiring improvement. The study employs a mixed-methods approach, utilizing a scoping literature review to map existing knowledge and semi-structured interviews with industry stakeholders to supplement findings. Data were collected from peer-reviewed articles, master's theses, and interviews with key stakeholders, and analyzed using thematic coding and qualitative analysis. The results reveal that the main challenges include limited knowledge of sustainability matters, difficulties in conducting Double Materiality Assessments (DMA), high costs, poor data systems, and administrative burdens. These findings provide evidence that while some companies proactively prepare for CSRD compliance, many, especially small and medium-sized enterprises (SMEs), struggle due to resource constraints and a reliance on manual processes. This highlights significant implications for improving digital solutions and stakeholder collaboration. This research offers a novel perspective on sustainability reporting in the Norwegian real estate sector, providing valuable insights into the sector's preparedness and key barriers. The study's findings contribute to advancing digital reporting practices and support for SMEs, highlighting areas for future research and potential policy development to ease the transition to CSRD compliance.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1016/j.jum.2026.100585first seen 2026-10-12 04:47:03
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