Do Global Reporting Initiative Reports Capture Planetary Boundaries‐related Information? An Empirical Investigation
グローバル・レポーティング・イニシアティブの報告書はプラネタリー・バウンダリー関連情報を捉えているか？実証調査 (AI 翻訳)
Georgina Ge, Martian K. Linnenluecke, Rui Xue
🤖 gxceed AI 要約
日本語
本研究は、GRI報告書がプラネタリー・バウンダリー関連情報をどの程度捉えているかを評価する枠組みを開発。ASX100社の2016～2020年のGRI報告書にテキストマイニングを適用した結果、情報は限定的だが、素材・エネルギーセクターで高い開示が見られた。全体として多くの重要領域で低いため、枠組みを意思決定に活用可能。
English
This study develops a framework to assess the extent to which GRI reports capture planetary boundaries-related information, applying text mining to GRI reports of ASX100 companies from 2016 to 2020. Results show limited capture overall, but higher disclosure in high-environmental-footprint sectors like materials and energy. The framework can help identify links between GRI reporting and planetary boundaries for decision-making.
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GRIが広く使われているが、SSBJ/ISSBへの移行が進行中。本論文の枠組みは、プラネタリー・バウンダリーの統合を検討する際の参考となり、今後の開示基準の発展に示唆を与える。
In the global GX context
As GRI remains a key reporting framework globally, this paper provides a method to connect it with the concept of planetary boundaries, relevant for evolving standards like ISSB and CSRD. It demonstrates how textual analysis can reveal gaps in environmental disclosure.
👥 読者別の含意
🔬研究者:Offers a replicable framework and method for assessing planetary boundaries in sustainability reports, useful for further empirical work.
🏢実務担当者:Corporates can use the keyword-based method to evaluate their GRI reports' coverage of critical environmental limits.
🏛政策担当者:Regulators could consider integrating planetary boundaries into reporting guidelines to enhance relevance.
📄 Abstract（原文）
The Global Reporting Initiative (GRI) has become a widely adopted sustainability reporting framework. This study aims to examine whether GRI reports can, should, and do address planetary boundaries. To do so, the study develops a framework and method to assess the extent to which planetary boundaries‐related information is captured in firms’ GRI reports. We first map relevant GRI Standards to each of the nine planetary boundaries. Next, we use the mapped GRI Standards to develop a set of keywords for each planetary boundary and employ a text mining technique to analyze to what extent the GRI reports lodged by ASX100 companies from 2016 to 2020 capture planetary boundaries‐related information. Results are validated against manual analyses and environmental, social, and governance (ESG) data. Our results show that some (albeit limited) planetary boundaries‐related information can be found in the GRI reports of ASX100 companies. Disclosure is higher for companies with core businesses operating in sectors with higher environmental footprints, such as those in the materials and energy sector. Overall, however, the ability of GRI reports to capture planetary boundaries‐related information in many critical areas is low. Researchers and decision‐makers may consider using the framework and method to identify links between GRI reporting and the concept of planetary boundaries and assess potential planetary boundary risks for decision‐making purposes. The framework can be further developed to foster the integration of planetary boundaries within the GRI Standards.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1111/abac.70034first seen 2026-05-15 18:26:55
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