Integrating Stakeholder-Oriented Reporting and Double Materiality in CSR Accounting: A Critical Evaluation of GRI Standards in Corporate Sustainability Disclosures
CSR会計におけるステークホルダー指向報告と二重重要度の統合：企業のサステナビリティ開示におけるGRI基準の批判的評価 (AI 翻訳)
Yunhan Wan
🤖 gxceed AI 要約
日本語
本研究は、GRI基準に基づく多国籍企業のサステナビリティ報告を分析し、ステークホルダー参加の不均衡（投資家・規制当局偏重）と二重重要度の統合不足（環境リスク偏重、人権等の社会的影響の軽視）を指摘。開示の障壁として情報重複、法域間の矛盾、ネガティブ情報の軽視を特定し、動的重み付けと自動コンプライアンス比較ツールを含むインテリジェントESG管理フレームワークを提案する。
English
This study critically evaluates GRI-based sustainability reports of multinational corporations, revealing imbalances in stakeholder participation (overemphasis on investors/regulators) and double materiality integration (environmental risks dominate, social impacts like human rights are weak). It identifies barriers: information repetition, jurisdictional contradictions, and reputation-driven suppression of negative disclosures. Proposes an intelligent ESG management framework with dynamic stakeholder weighting and automated compliance comparison tools.
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開示基準の適用が迫る中、二重重要度の実践的課題を示す本研究成果は、有報や統合報告書での開示品質向上に示唆を与える。特に、ステークホルダー間の情報非対称是正や、AI活用による開示効率化は、日本企業の開示実務に直接応用可能。
In the global GX context
As ISSB and CSRD push for double materiality, this paper provides empirical evidence of implementation gaps in GRI-based reporting, relevant for global standard-setters. The proposed AI-driven compliance tools and dynamic stakeholder weighting offer practical pathways to enhance disclosure credibility and reduce institutional friction, informing the ongoing convergence of global reporting standards.
👥 読者別の含意
🔬研究者:Provides empirical evidence of double materiality implementation gaps and proposes a framework for AI-enhanced ESG disclosure analysis.
🏢実務担当者:Offers insights for improving sustainability report quality, balancing stakeholder interests, and leveraging AI for compliance and materiality assessment.
🏛政策担当者:Highlights the need for harmonized reporting standards and suggests mechanisms to address jurisdictional contradictions and enhance disclosure integrity.
📄 Abstract（原文）
This study focuses on the principle of dual materiality and the stakeholder disclosure mechanism in corporate sustainability reports, and assesses the corporate social responsibility disclosure practices of multinational companies based on the Global Reporting Initiative (GRI) standards. The case study examined the 2022-2023 annual reports of ten companies and revealed a significant imbalance in stakeholder participation: the depth of information disclosure by investors and regulators was significantly greater than that by community organizations and civil society groups. At the level of dual materiality integration, environmental risk issues dominate, while social impact assessments such as human rights in the supply chain are relatively weak. The research reveals three major barriers to disclosure: information repetition leads to a decrease in reading efficiency, differences in compliance requirements between jurisdictions cause contradictions in disclosure, and the priority of reputation management weakens the integrity of negative information disclosure. Based on this, it is suggested to build an intelligent ESG management framework, optimize the disclosure focus through a dynamic stakeholder weight adjustment mechanism, and develop an automated compliance comparison tool to reduce institutional friction. This plan aims to improve the operability and credibility of corporate sustainability reports and provide theoretical support for the establishment of a unified global reporting standard.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.54254/2977-5701/2025.24233first seen 2026-05-05 19:08:22 · last seen 2026-07-01 04:49:05
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