ESG Guide: a Method Proposal to Measure Environmental, Social and Governance Indicators
ESGガイド：環境・社会・ガバナンス指標測定の方法提案 (AI 翻訳)
Bruna Albuquerque de Sousa Morais, Marília Regina Costa Castro Lyra, M. T. D. Dutra, Rogeria Mendes do Nascimento, José Antônio Aleixo da Silva, Ericka Medeiros da Silva
🤖 gxceed AI 要約
日本語
本論文は、ESG指標の測定手法を提案する。ABNT PR 2030などのブラジル基準と国際的な報告フレームワークに基づき、診断、マテリアリティ評価、測定、報告の各段階を体系化する。標準化の欠如が障壁であると指摘し、ブラジル向けの実践的枠組みを提供する。
English
This paper proposes a methodology for measuring ESG indicators, based on ABNT PR 2030 and international frameworks. It systematizes stages of diagnosis, materiality assessment, measurement, and reporting. It identifies lack of standardization as a key barrier and offers a practical framework for the Brazilian context.
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や有報でのESG情報開示が進む中、本論文が示すマテリアリティ分析と測定手法は参考になる。ただし、ブラジルのABNT PR 2030に依存しており、日本の制度との直接的な関連は薄い。日本のGX文脈では、環境指標の測定に絞った応用が考えられる。
In the global GX context
This paper contributes to global ESG disclosure practice by proposing a structured methodology for indicator measurement, addressing the lack of standardization. While specific to Brazil's ABNT PR 2030, the materiality-driven approach aligns with ISSB and EU CSRD principles. It offers a replicable framework for organizations in emerging economies.
👥 読者別の含意
🔬研究者:Provides a clear methodological framework for measuring ESG indicators that can be tested or adapted in different contexts.
🏢実務担当者:Offers a step-by-step approach for companies to develop ESG measurement systems, particularly useful for those seeking to align with standards like ABNT PR 2030.
🏛政策担当者:Highlights the need for standardization in ESG reporting; could inform regulatory development in countries without established frameworks.
📄 Abstract（原文）
Objective: The objective of this study is to propose a methodology for measuring environmental, social, and governance (ESG) indicators, in order to assist organizations in managing socio-environmental risks and opportunities and in improving their sustainable performance. Theoretical Framework: The research is based on international literature on ESG, highlighting the origin of the concept in the Who Cares Wins report (UNEP FI, 2004), its diffusion in the financial market, and its consolidation in standards such as ABNT PR 2030. The study also considers global reporting frameworks and the relevance of materiality analysis. Method: A theoretical and normative analysis was carried out, based on documents such as ABNT PR 2030, ISO 14001, and ESG indicator measurement frameworks, structuring a methodological proposal that systematizes the stages of diagnosis, materiality assessment, measurement, and reporting. Results and Discussion: The research identified the lack of standardization as a central barrier, highlighting ABNT PR 2030 as a reference applicable to the Brazilian context. Examples of environmental, social, and governance indicators were presented, as well as the materiality matrix as an essential prioritization tool. Research Implications: Presentation of a methodology adapted to the national scenario, integrating technical standards and international best practices to strengthen the ESG agenda as an instrument for socio-environmental and economic transformation. Originality/Value: The results offer practical support for companies and institutions to develop robust ESG strategies, promoting transparency, risk mitigation, and the creation of sustainable value.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.24857/rgsa.v20n5-011first seen 2026-05-28 05:16:40 · last seen 2026-06-03 05:18:28
🔔 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。