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サステナビリティ報告基準のギャップを埋める：「サステナビリティ報告基準の体系比較」の応用拡張

Bridging the Gap in Sustainability Reporting Standards: An Applied Extension of “A Systematic Comparison of Sustainability Reporting Standards” (原題)

Vincent Gagné, Vicky Therrien

Journal of Applied Business and Economics📚 査読済 / ジャーナル2026-08-24#開示インフラOrigin: Global経営インパクト: 調達リスク対象セクター: cross_sector
DOI: 10.33423/ckqbdb44
原典: https://doi.org/10.33423/ckqbdb44

🤖 gxceed AI 要約

日本語

本稿は、GRI・IR・SASBの各基準の特徴を整理し、企業が自らの状況に応じて適切な基準を選択・実装するための実践的枠組みを提示する。主要ステークホルダー、正当性・透明性、業界の開示期待、地理的・規制文脈、実装能力の5つの要因を考慮する。経営者やサステナビリティ担当者に、戦略に沿った報告基準の選択を支援する。

English

This brief offers a practical framework for selecting and implementing sustainability reporting standards (GRI, IR, SASB) based on five factors: primary stakeholders, legitimacy/transparency, industry expectations, regulatory context, and implementation capacity. It links each standard to different accountability goals, helping managers align reporting with strategy and meet evolving ESG disclosure expectations.

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、GRI・SASB等との使い分けや統合報告書との関係が実務課題となっている。本稿の枠組みは、日本企業がSSBJ対応を進める際に、他の基準との整合性を検討する上で参考になる。

In the global GX context

Amid the proliferation of ISSB, CSRD, and SEC climate rules, this framework helps global practitioners navigate the fragmented reporting landscape by clarifying the distinct roles of GRI, SASB, and IR. It supports strategic alignment of disclosure with stakeholder expectations and regulatory demands.

👥 読者別の含意

🔬研究者:Provides a structured comparison of reporting standards that can inform empirical studies on standard selection and implementation.

🏢実務担当者:Offers a decision framework for selecting and combining GRI, SASB, and IR to meet diverse stakeholder and regulatory demands.

🏛政策担当者:Highlights the need for interoperability among reporting standards, relevant for regulators designing disclosure requirements.

📄 Abstract（原文）

Organizations face growing pressure to produce credible sustainability disclosures while navigating a fragmented reporting landscape. Although the Global Reporting Initiative (GRI), Integrated Reporting (IR), and Sustainability Accounting Standards Board (SASB) Standards are widely used, they embody different approaches to accountability, legitimacy, materiality, and stakeholder orientation. Building on a prior systematic comparison, this brief offers a practical framework for selecting and implementing sustainability reporting standards. Selecting among these standards is therefore a governance decision that reflects whose interests an organization prioritizes. The framework considers five factors: primary stakeholders; desired legitimacy and transparency; industry disclosure expectations; geographic and regulatory context; and implementation capacity and resources. It links GRI to broad stakeholder accountability, SASB to investor-focused and industry-specific disclosure, and IR to strategic integration and long-term value creation. This brief offers practical guidance to managers and sustainability professionals seeking to align sustainability reporting with organizational strategy and meet evolving ESG disclosure expectations.

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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。