🤖 gxceed AI 要約
日本語
この教科書は、持続可能な開発の文脈における非財務報告と責任ある投資の実践について解説する。国際的な情報開示基準、ESG評価手法、規制イニシアチブ、非財務データの検証・監査手順を網羅する。経営学や経済学の学生向けであり、CSRやESG変革のコースでも利用可能。
English
This textbook covers non-financial reporting and responsible investment practices in the context of sustainable development. It examines international disclosure standards, ESG assessment methods, regulatory initiatives, and verification/audit procedures for non-financial data. Designed for management and economics students, it is also suitable for courses on CSR and ESG transformation.
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基準の策定が進み、非財務情報の開示義務化が目前。本教科書は、開示実務の基礎を学ぶための教材として有用。
In the global GX context
With ISSB standards and CSRD driving global non-financial reporting requirements, this textbook provides a foundational overview for students and practitioners entering the field.
👥 読者別の含意
🔬研究者:Provides a structured overview of reporting frameworks and ESG assessment, useful for those new to the field.
🏢実務担当者:A handy reference for understanding the landscape of non-financial reporting standards and verification processes.
🏛政策担当者:Summarizes regulatory initiatives and could inform policy discussions on mandatory disclosure.
📄 Abstract（原文）
The textbook focuses on non-financial reporting and responsible investment practices in the context of sustainable development. It examines international information disclosure standards, ESG assessment methods, regulatory initiatives, and procedures for verifying and auditing non-financial data. Meets the requirements of the latest generation of federal state educational standards for higher education. For students of educational programs in management, economics and related fields, and can also be used in courses on corporate social responsibility, sustainable business development and ESG transformation.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.12737/2215196first seen 2026-05-15 18:40:38 · last seen 2026-06-15 05:27:45
🔔 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。