The European Union's Corporate Sustainability Reporting Directive as Enforced Institutional Change
欧州連合の企業サステナビリティ報告指令：強制された制度的変革として (AI 翻訳)
Taina Tervonen, Laura Kainiemi, Jarkko Levänen
🤖 gxceed AI 要約
日本語
本論文は、EUのCSRDが企業のサステナビリティ報告に与える影響を、制度的変革の観点から分析した事例研究である。フィンランド企業やEUの専門家へのインタビューに基づき、CSRDが規範的・文化的認知要素に及ぼす影響を明らかにしている。
English
This paper analyzes the impact of the EU's CSRD on corporate sustainability reporting as an enforced institutional change. Based on interviews with Finnish companies and EU professionals, it highlights how the CSRD as a regulative element affects normative and cultural-cognitive factors.
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2025年以降に開示義務化を進めており、CSRDの経験は日本の制度設計や企業対応に示唆を与える。規制が企業の認識や行動をどう変えるかは、日本でも重要な論点。
In the global GX context
The CSRD is a landmark regulation in global sustainability disclosure. This study provides empirical evidence on how mandatory reporting reshapes corporate behavior, offering lessons for other jurisdictions implementing similar rules, such as the ISSB standards or SEC climate rule.
👥 読者別の含意
🔬研究者:This paper contributes to institutional theory in sustainability reporting, showing how regulative pressure alters normative and cultural-cognitive factors.
🏢実務担当者:Sustainability teams in EU companies (and those in jurisdictions adopting similar rules) can understand the multi-dimensional impacts of mandatory reporting on corporate practices.
🏛政策担当者:Regulators designing or refining sustainability disclosure mandates can learn from the Finnish experience with CSRD, especially regarding transitional challenges and behavioral changes.
📄 Abstract（原文）
ABSTRACT The year 2025 marked an important phase in the implementation of the Corporate Sustainability Reporting Directive (CSRD) with companies of a certain size in the European Union (EU) being obliged to report for the first time under CSRD rules. Following entry into force of the CSRD in January 2023, companies faced a complex set of rules and standards for their sustainability reporting practices. With the practicalities of sustainability reporting subject to the CSRD, the EU as an institutional actor is not only changing reporting rules but also delivering benefits and creating challenges, uncertainties, and certainties in companies as institutional actors. Bringing together the EU's political ambitions for sustainability reporting in connection with the European Commission's Sustainable Finance Action Plan, the European Green Deal, and the ambitions of companies to conduct profitable and sustainable business, this study argues that the EU is not only enforcing institutional change but also significantly altering the institutional environment in which companies operate. The findings of our interview‐based case study highlight the impact of the CSRD as a regulative element on normative and cultural‐cognitive factors in this enforced institutional change. The respondents include Finnish companies subject to CSRD reporting from financial years 2024 and 2025 and professionals in administrative and advisory roles in Finland and the EU. This study contributes to sustainability research by examining the perceived consequences of a significant change in the institutional environment in which EU companies operate.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1002/csr.70843first seen 2026-07-22 05:20:24
🔔 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。