製品重視からステークホルダーエンゲージメントへ：化粧品業界のサステナビリティ報告における優先順位の変化のマッピング

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides longitudinal evidence on reporting priority shifts in the cosmetics sector, useful for CSR and sustainability reporting research.

🏢実務担当者:Highlights gaps in reporting content and assurance, guiding companies to align sustainability communication with stakeholder expectations.

ABSTRACT Stakeholder expectations play a central role in sustainability communication by driving firms toward more strategic and accountable practices beyond passive disclosure. This study examines how companies have adapted their responses to these expectations within complex international contexts. Using Leximancer, a machine‐learning–based text‐mining tool, we conduct a content analysis of 90 sustainability reports from 12 leading cosmetics companies over the period 2015–2023. Findings reveal a clear shift in communication priorities, with dominant themes including Products, Employees, Business, Management, and Brand. Reporting practices have evolved from compliance‐driven, product‐focused environmental disclosure toward greater emphasis on supply chain transparency and stakeholder engagement. At the same time, we identify persistent gaps in reporting content and external assurance. This study contributes to corporate social responsibility (CSR) and sustainability reporting literature by providing longitudinal, sector‐specific evidence on how reporting priorities evolve in response to stakeholder and institutional pressures. It also offers practical insights for practitioners seeking to better align sustainability communication with stakeholder expectations.

• openalex https://doi.org/10.1002/csr.70964first seen 2026-09-04 05:07:11