Regulatory Alignment of Selected Colombian Sustainability Disclosure Instruments with ISSB, ESRS and GRI Standards: A Comparative Analysis
選ばれたコロンビアのサステナビリティ開示手段とISSB、ESRS、GRI基準の規制整合性：比較分析 (AI 翻訳)
Katya Margarita Méndez-Maldonado, Flor Nancy Díaz-Piraquive, Leonardo Daniel Amell Arinez, Flor Estela Quiroga Mora
🤖 gxceed AI 要約
日本語
本研究は、コロンビアのサステナビリティ開示制度と国際的な主要フレームワーク（ISSB、ESRS、GRI）との整合性を比較分析。法規文書分析に基づき、収束点、乖離点、規範的ギャップを特定。コロンビアの制度は形式化が進む一方、法的拘束力、マテリアリティ、セクター別指標、保証条項で差異が顕著。実施効果やコンプライアンスは評価対象外。
English
This study compares Colombian sustainability disclosure instruments with ISSB, ESRS, and GRI standards using qualitative document analysis. It identifies convergence, divergence, and gaps, noting increased formalization but significant differences in legal force, materiality, sector metrics, and assurance. Implementation effectiveness is not assessed.
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
日本のSSBJ基準策定において、新興国・ラテンアメリカの開示制度と国際基準との整合性事例は参考になる。特にマテリアリティや保証の扱いについて、日本が国際的な議論に参加する際の参照点となる。
In the global GX context
As ISSB, ESRS, and GRI converge globally, this Colombian case study illustrates challenges of regulatory alignment in emerging economies, relevant for multinational corporations and standard-setters seeking consistent disclosure.
👥 読者別の含意
🔬研究者:Provides a structured comparison methodology and empirical evidence of regulatory gaps in an emerging disclosure regime.
🏢実務担当者:Highlights differences in materiality and assurance that may affect reporting for Colombian operations.
🏛政策担当者:Offers insights for countries designing or aligning national disclosure rules with global standards.
📄 Abstract（原文）
This study evaluates the degree of regulatory alignment between selected Colombian sustainability disclosure instruments and leading international sustainability reporting frameworks, particularly the International Sustainability Standards Board Standards, the European Sustainability Reporting Standards, and the Global Reporting Initiative Standards. Using a comparative qualitative approach based on regulatory document analysis, the article identifies key areas of convergence, divergence, and normative gaps in the Colombian framework. The results indicate that the Colombian sustainability disclosure system shows evidence of increasing formalization through the incorporation of structured sustainability-related reporting expectations and supervisory guidance. However, the analysis also reveals significant differences in legal force, materiality approaches, sector-specific metrics, and assurance-related provisions when compared with leading international frameworks. The study evaluates regulatory correspondence rather than implementation effectiveness, reporting quality, corporate compliance, or enforcement outcomes.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.55845/jos-2026-22213first seen 2026-07-30 05:19:45
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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。