Perspektywy kształtowania sprawozdawczości zrównoważonego rozwoju w oparciu o standard XBRL
XBRL標準に基づくサステナビリティ報告の展望 (AI 翻訳)
Katarzyna Kobiela-Pionnier, Mariusz Karwowski
🤖 gxceed AI 要約
日本語
本論文は、ESRSタクソノミを用いたサステナビリティ報告のデジタル化における課題を、XBRL専門家へのインタビューを通じて明らかにする。ESRSタクソノミはESEFより複雑で、非数値タグが多く、企業の準備不足が懸念される。報告書の構成自体にタクソノミ構造を反映させる必要性が示唆され、ルールベースのアプローチへの移行が論じられる。
English
This paper identifies challenges in digitalizing sustainability reporting using the XBRL ESRS taxonomy, based on interviews with XBRL experts. The ESRS taxonomy is more complex than the ESEF taxonomy, featuring many non-numeric tags. Companies are largely unprepared, and the findings suggest a potential shift toward a rules-based approach in sustainability reporting, requiring early involvement of XBRL specialists.
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による基準開発が進むが、XBRLによるデジタル化は未だ義務化されていない。本論文のESRSタクソノミに関する知見は、日本の開示制度設計において、将来的なXBRL対応の課題を先取りする示唆を与える。
In the global GX context
As the EU finalizes its ESRS taxonomy, this paper provides early evidence on the practical challenges of digital sustainability reporting. It highlights the complexity of tagging non-financial data and the need for companies to align report structure with taxonomy, informing global disclosure infrastructure debates (e.g., ISSB, SEC).
👥 読者別の含意
🔬研究者:Highlights the gap between financial and sustainability reporting digitalization, offering a grounded theory approach to study taxonomy design and adoption.
🏢実務担当者:Companies subject to ESRS should prepare for XBRL tagging by involving taxonomy experts early and structuring reports to facilitate digitalization.
🏛政策担当者:Regulators should consider the complexity and resource implications of mandating XBRL for sustainability reporting, especially for non-financial data.
📄 Abstract（原文）
Purpose | The aim of this article is to identify a new research area, namely the digitalisation of sustainability reporting, and to determine how the XBRL ESRS taxonomy is perceived by those experienced in XBRL-based financial reporting. Research method | The study used a grounded theory methodology. Semi-structured interviews were conducted with XBRL experts who had up-to-date and in-depth knowledge of taxonomy used for ESG reporting purposes. Results | The XBRL ESRS taxonomy constitutes a digital transposition of ESRS standards, and the design of this taxonomy is considerably more complex than that of the ESEF taxonomy. Most tags are non-numeric in nature, which may pose a significant challenge for companies required to tag sustainability reporting. Many of them are not yet prepared, or even unaware of the obligation to digitalise ESG reports. Therefore, it is necessary to involve XBRL experts, or even follow the structure of the ESRS taxonomy when creating the layout and content of the report itself. This may suggest a shift towards adopting a rules-based approach in sustainability reporting. Originality / value / implications / recommendations | The study reveals the perspectives of two sides of the ESG report digitalisation process (the user and the regulator) prior to the final adoption of the ESRS taxonomy and the determination of its scope of application. The results highlight the challenges that entities subject to mandatory ESG report tagging are likely to face.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.15290/oes.2026.01.123.14first seen 2026-05-15 18:40:29
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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。