Sustainability Reporting in the Spotlight: Exploring Evidence from Nike’s Corporate Reports
スポットライトを浴びるサステナビリティ報告：ナイキの企業報告書からの証拠の探求 (AI 翻訳)
Mozhgan Soltanisehat, Iva Jestratijević
🤖 gxceed AI 要約
日本語
本研究は、ナイキのサステナビリティ報告書を6つのフレームワーク（Higg Index、GRI、SASB、SDGs、TBL、ダブルマテリアリティ）で比較分析した。環境報告は一貫しているが、労働権やサプライチェーン透明性にギャップがある。複数フレームワークの利点と課題を示し、調和の必要性を強調する。
English
This study critically examines Nike's sustainability reporting by comparing six frameworks: Higg Index, GRI, SASB, SDGs, TBL, and Double Materiality. It finds that environmental reporting is the most consistent, while gaps remain in labor rights and supply chain transparency. The research highlights tensions and synergies across frameworks, underscoring the need for harmonized reporting in the global apparel sector.
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
日本の企業もSSBJや国際的な開示基準への対応に苦慮しており、複数フレームワークの使い分けに関する本知見は、日本企業の開示実務や統合報告書作成に示唆を与える。特に、サプライチェーン透明性の課題は日本企業にも共通する。
In the global GX context
As global disclosure frameworks proliferate, this paper provides empirical evidence of the benefits and challenges of using multiple frameworks, relevant to the ongoing consolidation toward ISSB and European CSRD. It demonstrates how even a sophisticated reporter like Nike faces inconsistencies, informing global harmonization efforts.
👥 読者別の含意
🔬研究者:This paper offers a comparative methodology for analyzing multiple sustainability frameworks and identifies specific gaps (e.g., labor rights) that warrant further investigation.
🏢実務担当者:Corporate sustainability teams can learn about the practical tensions in using multiple frameworks and consider prioritizing harmonization, especially for supply chain disclosures.
🏛政策担当者:Regulators can use the evidence to support moves toward a single set of global sustainability standards to reduce fragmentation and increase comparability.
📄 Abstract（原文）
This study provides a critical examination of Nike’s sustainability reporting by comparing disclosures across six major frameworks: the Higg Index, the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Sustainable Development Goals (SDGs), the Triple Bottom Line (TBL), and Double Materiality. Drawing on a directed content analysis of Nike’s 2022–2023 sustainability documents, the research codes and compares how these frameworks are applied to environmental, social, and governance topics. The analysis shows that Nike’s environmental reporting is the most consistent and well-developed across the six frameworks. In contrast, significant gaps and inconsistencies remain in areas such as labor rights, living wages, and supply chain transparency. These findings reveal both the advantages and the tensions that come with using multiple frameworks, illustrating where they reinforce one another and where they diverge. Overall, the study highlights the essential need for harmonized reporting practices across the global apparel sector. It also reflects both the strengths and the limitations of using multiple frameworks to produce sustainability reports that are transparent and comprehensive.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.3390/accountaudit2010003first seen 2026-05-15 18:36:14
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
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。