EUにおけるサステナブルファイナンスの推進：倫理的な企業責任構築におけるESG報告とデューデリジェンスの役割
Advancing Sustainable Finance in the EU: The Role of ESG Reporting and Due Diligence in Building Ethical Corporate Responsibility (原題)
Sidhant Mohapatra
🤖 gxceed AI 要約
日本語
本書章は、EU企業が自主的なCSRからCSRD・CSDDDによる法的義務へ移行する過程を、法と倫理の観点から分析する。ESG報告が投資判断と長期戦略の基盤となる一方、形式遵守やグリーンウォッシュのリスクを指摘。ESGを義務から倫理的・戦略的要件へ転換する必要性を論じる。
English
This chapter analyzes how EU firms moved from voluntary CSR to legally mandated ESG under CSRD and CSDDD. It argues ESG reporting is now central to investment decisions and strategy, while warning of box-ticking and greenwashing risks. It reframes ESG from obligation to ethical and strategic imperative.
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
EUのCSRD・CSDDDの同時施行は、日本企業のSSBJ基準対応や有報・統合報告書での開示、サプライチェーン上のデューデリジェンス義務に直結する。EU規制の倫理的基盤を理解することは、日本企業が形式対応ではなく実質的なESG戦略を構築する上で示唆に富む。
In the global GX context
The chapter situates CSRD and CSDDD within the global shift toward mandatory sustainability disclosure, complementing ISSB and TCFD frameworks. It contributes to disclosure scholarship by linking legal compliance to ethical corporate responsibility and greenwashing deterrence.
👥 読者別の含意
🔬研究者:EUのESG規制の法と倫理の交差点を扱う研究として、開示制度の実効性やグリーンウォッシュ研究に有用。
🏢実務担当者:CSRD・CSDDD対応を形式遵守で終わらせず、倫理的・戦略的ESG経営に統合する視点を提供。
🏛政策担当者:開示義務化が形式化・グリーンウォッシュを招くリスクを踏まえ、実効性ある制度設計の参考になる。
📄 Abstract（原文）
Purpose: Focusing on the issues of environmental, social, and governance (ESG) practices, including how businesses in the European Union (EU) moved from doing corporate social responsibility (CSR) on their own to being legally required to do so. Need for the study: The chapter discusses the moral and legal challenges in sustainable finance. It also points out that ESG reporting has become the primary basis for investment decisions and a key part of long-term business strategy. Discussing the EU Corporate Sustainability Reporting Directive (CSRD), which will enter into force at the same time as the new Corporate Sustainability Due Diligence Directive (CSDDD), is essential. Methodology: The chapter follows a qualitative and doctrinal research methodology to analyse the evolution of ESG frameworks within the EU. Findings: Even though standardising ESG practices may increase transparency, the chapter identifies the risks of box-ticking compliance and greenwashing. It must have a genuine ethical basis to facilitate due diligence processes and make a significant contribution to society. Practical implications: This chapter will form part of a developing body of knowledge on the interface of law, ethics, and finance in building a comprehensive and sustainable economic order, drawing on EU legislation, business ethics management texts, and the theory of financial risk. Finally, it shifts ESG from an obligation and possibly a punishment to an ethical and strategic requirement for preparing a sustainable future.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1108/978-1-80686-803-220261026first seen 2026-10-13 04:36:55
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