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原則から実践へ：インドのインフラ産業におけるBRSR-GRI相互運用性と社会情報開示の質

From principles to practice: BRSR-GRI interoperability and social disclosure quality in the Indian infrastructure industry (原題)

S. Bhowmick, A. Mahindrakar

Frontiers in Sustainability📚 査読済 / ジャーナル2026-08-19#ESG対象セクター: infrastructure
DOI: 10.3389/frsus.2026.1927706
原典: https://doi.org/10.3389/frsus.2026.1927706

🤖 gxceed AI 要約

日本語

本研究は、インドのインフラ産業5社のFY2024-25のBRSR報告書を対象に、GRIとBRSRの社会情報開示の比較分析を行った。Social Coverage Indexを用いた内容分析により、従業員の福利厚生や労働慣行などの自己反映的な開示は比較的一貫している一方、外部向けの開示は企業間でばらつきがあり、全体的な開示スコアは0.36〜0.58と中程度であることを示した。この結果は、新興国における持続可能性報告の質向上と標準化に示唆を与える。

English

This study compares GRI and BRSR social disclosures in the Indian infrastructure industry, analyzing five companies' FY2024-25 reports via content analysis and a Social Coverage Index. Findings show consistent self-reflective disclosures (employee wellbeing, labor practices) but varied external disclosures, with overall scores ranging from 0.36 to 0.58. The results inform policymakers and practitioners on improving reporting quality and standardization in emerging economies.

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、新興国での開示実務の質的課題（選択的開示、第三者保証の有無）は、日本企業が海外子会社やサプライチェーンで直面する開示要求と共通点がある。本稿は、社会情報開示の信頼性向上に向けた示唆を提供する。

In the global GX context

This study contributes to global disclosure scholarship by empirically examining the interoperability of GRI and BRSR in a resource-intensive sector, highlighting gaps between self-reflective and external social disclosures. It offers insights for harmonizing global standards (ISSB, GRI) with local frameworks, relevant for emerging economies and multinational reporting.

👥 読者別の含意

🔬研究者:社会情報開示の質を測るSocial Coverage Indexの適用例として有用。

🏢実務担当者:BRSR報告の実務において、開示の一貫性と第三者保証の重要性を示す。

🏛政策担当者:新興国での開示基準の統合と標準化に向けたエビデンスを提供。

📄 Abstract（原文）

The growing emphasis on sustainability reporting indicates a move toward holistic and standardized disclosure frameworks due to regulatory modifications and stakeholder demand. Despite these trends, evidence-based research remains limited to sector-specific compliance in resource-intensive sectors where the social aspect is far more crucial, such as infrastructure. To bridge this gap, this study compares the Global Reporting Initiative (GRI) and Business Responsibility and Sustainability Reporting (BRSR) standards, with a particular emphasis on social disclosures. Also, the study uses a content analysis with a Social Coverage Index (SCI) approach to examine the magnitude, reliability, and frequency of social performance disclosures under the BRSR reports for entities in the infrastructure industry ( n  = 5) in financial year (FY) 2024–2025. Study outcomes demonstrate relatively consistent and structured reporting by entities for self-reflective disclosures, namely employee wellbeing, labor practices, and health and safety. In contrast, outwardly directed disclosures demonstrate variation and partial convergence by entities reflecting differences in corporate priorities, reporting competency, and engagement. Observations confirm that, while some entities adopt a detailed and systematic reporting approach supported by third-party assurance, others choose to publish selective or limited disclosures for optional variables, causing moderate SCI ranging from 0.36 to 0.58. These findings could help policymakers and practitioners develop reliable and uniform reporting frameworks by integrating global sustainability standards for ethical business practices in emerging economies.

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