Transformation of ESG reporting in the context of implementing a sustainable development strategy
持続可能な発展戦略の実施におけるESG報告の変容 (AI 翻訳)
Z. Korzovatykh
🤖 gxceed AI 要約
日本語
本論文は、ESG戦略の実施が企業報告に与える影響を分析し、非財務情報開示における二重重要度の概念の統合を考察する。指標計算方法の不統一、データ検証の不足、格付機関間の格差などの課題を指摘し、統一基準の必要性を強調する。ESG報告はリスク管理から戦略計画の要素へと進化している。
English
This paper analyzes the transformation of corporate reporting under ESG strategy implementation, focusing on integrating double materiality into non-financial disclosure. It highlights problems such as inconsistent indicator calculation, poor data verification, and rating discrepancies, emphasizing the need for unified standards. ESG reporting is evolving from risk management to strategic planning.
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基準の適用が進む中、二重重要度の概念は今後の開示実務に重要。本論文は統一基準の必要性を論じ、日本の企業が直面する課題と示唆に富む。
In the global GX context
Globally, the paper aligns with ISSB and CSRD developments, emphasizing double materiality. It contributes to the discourse on standardizing ESG disclosure, relevant for companies navigating evolving reporting requirements.
👥 読者別の含意
🔬研究者:ESG報告の理論的枠組みと二重重要度の統合に関する分析を提供。
🏢実務担当者:ESG報告の実務上の課題と統一基準の必要性を理解するための参考。
🏛政策担当者:非財務情報開示の標準化に向けた政策的示唆を提供。
📄 Abstract（原文）
The article provides an in-depth analysis of changes in the formation of corporate reporting under the influence of the implementation of the ESG strategy. The integration of the principles of sustainable development and the concept of double materiality into reporting disclosing non-financial analytical data is considered, which is a significant stage in the evolution of non-financial reporting. The study highlights the key problems faced by companies when preparing ESG reports: the lack of uniform methods for calculating indicators, poor data verification, and discrepancies in ratings from different rating agencies, which confirms the need to develop clear and unified standards to help resolve existing disagreements and simplify the process of disclosing non-financial information. The paper also highlights the importance of integrating the concept of dual materiality into corporate reporting, which obliges companies to comprehensively assess both the financial impact of ESG factors on the company’s operations and the impact of their activities on the environment, society and the economy. ESG reporting is no longer a tool for managing reputational risks and is becoming an element of strategic planning that helps create long-term value. The purpose of the work is to provide a holistic view of the transformation of corporate reporting under the influence of current trends in the implementation of ESG strategies. During the research, empirical and theoretical methods of scientific knowledge were used, such as comparative analysis, content analysis of scientific publications and regulations in the field of ESG reporting, on the basis of which an algorithm for integrating the concept of double materiality into corporate reporting was developed.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.36871/ek.up.p.r.2026.07.04.006first seen 2026-08-12 05:39:16 · last seen 2026-08-13 05:27:59
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