Quality of Environmental and Social Information Disclosure in Lithuanian Companies
リトアニア企業における環境・社会情報開示の質 (AI 翻訳)
Kristina Rudžionienė, Diana Bachtijeva
🤖 gxceed AI 要約
日本語
本論文はリトアニア大手企業の環境・社会情報開示の質を2017～2024年で評価。数的情報の割合が12%から70%超に増加し、規制が定量的開示を促進するが内容の統一は不十分と結論。ESRS導入で企業の準備格差も明らかに。
English
This paper evaluates the quality of environmental and social disclosure among large Lithuanian firms from 2017-2024. Content analysis shows a rise in numerical information from 12% to over 70%, indicating that stricter regulation promotes quantitative disclosure but does not ensure uniform content. The study also reveals varying levels of corporate readiness for ESRS implementation.
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
リトアニアの事例は日本がSSBJや有報での非財務情報開示を進める上で参考になる。規制導入前後の開示品質変化の実証データは日本の政策立案や企業対応に示唆を与える。
In the global GX context
This study provides empirical evidence on the impact of ESRS preparation on disclosure quality. It highlights that regulation increases quantitative disclosure but not consistency, a relevant insight for global disclosure frameworks like ISSB and SEC climate rules.
👥 読者別の含意
🔬研究者:Provides empirical data on disclosure quality trends and regulatory impact.
🏢実務担当者:Illustrates how companies can improve non-financial disclosure quality ahead of mandatory standards.
🏛政策担当者:Shows that regulation drives quantification but may require additional guidance for uniformity.
📄 Abstract（原文）
Introduction. The disclosure of non-financial information by companies is gaining importance not only in terms of quantity but also quality. Therefore, this article aims to evaluate the dynamics of environmental and social disclosure quality among the largest Lithuanian companies during the transitional period of 2017–2024 prior to the mandatory application of ESRS. Disclosure quality is understood as the presentation of specific, numerical information in accordance with applicable standards. Methods. The study applies content analysis of publicly available annual reports and CSR/sustainability reports. Analysis. Based on the requirements of Directive 2014/95/EU, the GRI, and the ESRS, the completeness, specificity, and regulatory compliance of disclosures in reports of large public-interest entities were assessed. Results. During the analysed period, companies consistently moved from declarative to quantitative disclosure: the share of numerical information increased from 12% in 2017 to more than 70% in 2022–2023. The most significant change occurred prior to the introduction of the new regulation. Notably, environmental indicators are disclosed more frequently than social indicators. Conclusions. The results indicate that stricter regulation promotes the expansion of quantitative information; however, formal requirements alone do not ensure uniform disclosure content. The ESRS implementation reveals different levels of corporate preparedness.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.15388/im.2026.103.3first seen 2026-05-29 05:41:23 · last seen 2026-06-03 05:18:40
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