インドにおける持続可能な開発目標と企業報告：BRSR報告書のSDG開示に関する内容分析
SUSTAINABLE DEVELOPMENT GOALS AND CORPORATE REPORTING IN INDIA: A CONTENT ANALYSIS OF SDG DISCLOSURES IN BRSR REPORTS (原題)
Dr.P.Beaulah Sucharitha
🤖 gxceed AI 要約
日本語
インドの証券取引委員会（SEBI）が上場上位1000社に義務付けたBRSR報告書を対象に、NIFTY100企業のSDG開示を内容分析した研究。SDG開示指数（SDGDI）を構築し、企業規模・収益性・取締役会のジェンダー多様性が開示品質と正に関連する一方、レバレッジは有意でないことを示す。エネルギー・素材セクターの開示が最も充実しており、第三者保証を伴うBRSR Coreの開示信頼性への影響も論じる。
English
This study content-analyses how NIFTY 100 Indian firms integrate the UN SDGs into their mandatory BRSR filings (FY2022-23 to FY2024-25), building a validated SDG Disclosure Index. SDG disclosure quality is positively associated with firm size, profitability and board gender diversity, but not leverage, with energy and materials firms disclosing most. It also assesses how BRSR Core's assurance and value-chain requirements may affect credibility.
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
インドの義務的BRSRは、日本でSSBJ基準・有価証券報告書のサステナビリティ開示が段階的に義務化される議論と構造的に類似する。開示品質の企業属性・セクター差を実証した点は、日本企業の開示対応や保証導入の設計を考える上で参照価値が高い。
In the global GX context
India's mandatory BRSR is one of the most prescriptive emerging-market disclosure regimes, offering a comparative benchmark for ISSB adoption and assurance debates under CSRD and SEC climate rules. Its evidence on firm-level and sectoral determinants of disclosure quality informs how mandatory frameworks shape reporting behaviour beyond voluntary TCFD-style guidance.
👥 読者別の含意
🔬研究者:Provides a replicable SDG disclosure index methodology and panel evidence on determinants of mandatory sustainability disclosure in an emerging market.
🏢実務担当者:Useful for benchmarking how prescriptive disclosure regimes and assurance requirements (BRSR Core) raise credibility expectations for value-chain reporting.
🏛政策担当者:Illustrates how mandatory, prescriptive disclosure rules and third-party assurance shift reporting quality, relevant when designing SSBJ/ISSB-aligned regimes.
📄 Abstract（原文）
Corporate sustainability reporting in emerging economies has moved from voluntary, loosely structured guidance to mandatory and highly prescriptive disclosure. In India, this shift culminated in the Business Responsibility and Sustainability Report (BRSR), introduced by the Securities and Exchange Board of India (SEBI) and mandatory for the top 1,000 listed entities by market capitalisation from FY 2022-23. This study examines how Indian corporations integrate the United Nations Sustainable Development Goals (SDGs) into their BRSR filings. Using deductive content analysis of an unbalanced panel of NIFTY 100 companies over FY 2022-23 to FY 2024-25, we construct an SDG Disclosure Index (SDGDI), validated through Krippendorff’s alpha and screened for multicollinearity using variance inflation factors. Panel regressions, specified after a Hausman test, examine firm-level determinants of disclosure quality. SDG disclosure is significantly and positively associated with firm size, profitability and board gender diversity, while leverage is not significant. Kruskal-Wallis and ANOVA tests confirm substantial sectoral variation, with energy and materials firms disclosing most extensively. The paper also considers the BRSR Core, which introduces third-party assessment or assurance and extends reporting to value chain partners, and its likely effect on disclosure credibility. Findings are relevant to regulators, standard-setters, investors and reporting entities in emerging markets.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.36713/epra31953first seen 2026-10-30 05:04:54 · last seen 2026-11-06 05:01:18
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