Emerging trends in sustainability reporting: from voluntary disclosure to regulated assurance
サステナビリティ報告の新たなトレンド：任意開示から規制保証へ (AI 翻訳)
Marian Jalencu
🤖 gxceed AI 要約
日本語
本論文は、サステナビリティ報告が任意の開示から規制に基づく保証へと移行する傾向を探る。EUのCSRDやESRSを中心に、政策文書や国際基準の内容分析を用いて、非財務情報の信頼性と比較可能性の向上を論じる。第三者保証の導入により、コーポレートガバナンスが改善されることを示唆している。
English
This paper explores the shift from voluntary sustainability reporting to regulated assurance, focusing on the EU CSRD and ESRS. Using qualitative content analysis of policy documents, it finds that mandatory assurance enhances credibility, comparability, and governance. It offers an up-to-date synthesis of regulatory trends.
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（サステナビリティ基準委員会）がISSB基準を踏まえた開示基準を策定中であり、本論文が示すEUの規制保証への移行は、日本の企業や投資家にとって重要な参考事例となる。特に、保証実務の標準化とその企業への影響について示唆に富む。
In the global GX context
Globally, the paper captures the transition from voluntary to mandatory ESG disclosure with assurance, as seen in the EU CSRD and ESRS. It provides a useful benchmark for other jurisdictions (e.g., ISSB, SEC) developing similar frameworks and highlights the role of assurance in building stakeholder trust.
👥 読者別の含意
🔬研究者:Provides a comprehensive overview of the regulatory shift and assurance evolution, useful for framing future research on ESG disclosure quality and market impacts.
🏢実務担当者:Helps corporate sustainability teams anticipate mandatory assurance requirements and prepare for enhanced reporting under CSRD or similar regimes.
🏛政策担当者:Offers insights into the design and implementation of assurance mandates, including comparability and credibility benefits, relevant for regulators in Japan and elsewhere.
📄 Abstract（原文）
Purpose of the article: The paper aims to explore the emerging trends in sustainability reporting, emphasizing the ongoing shift from voluntary disclosure practices toward regulated and assured ESG information. It examines how recent policy developments, such as the EU Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS), redefine corporate accountability and transparency frameworks. Methodology: The study employs a qualitative research approach based on content analysis of policy documents, and international reporting standards. Comparative analysis is used to identify differences in sustainability and to highlight the evolution of assurance practices. Conclusions: Findings indicate a clear transformation from voluntary, reputation-driven reporting to mandatory and standardized ESG disclosure accompanied by third-party assurance. This transition enhances the credibility, comparability, and reliability of non-financial information, fostering stakeholder trust and improving corporate governance outcomes. Originality: The article contributes to the academic and professional debate by integrating regulatory, methodological, and practical perspectives on the assurance of sustainability information. It offers an up-to-date synthesis of the regulatory landscape and anticipates future developments in ESG reporting assurance.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.59295/dnwe2025.79first seen 2026-06-11 05:13:21
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