Compliance Assessments in Corporate Sustainability Reporting
企業のサステナビリティ報告におけるコンプライアンス評価 (AI 翻訳)
Andra-Oana BURTESCU
🤖 gxceed AI 要約
日本語
本論文は、ブカレスト証券取引所のBET-NG指数構成企業を対象に、2011年から2023年における環境情報開示の程度を分析した。結果、報告水準が大幅に向上しており、透明性と企業責任の要件への段階的な適合が示された。
English
This paper analyzes the degree of environmental information disclosure among companies listed on the Bucharest Stock Exchange (BET-NG index) from 2011 to 2023. The findings reveal a significant increase in reporting levels, demonstrating gradual alignment with transparency and corporate responsibility requirements.
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
ルーマニア市場の事例だが、日本企業もESG報告の国際的潮流を理解する上で参考になる。特に、規制と自主的枠組みの両面での開示進展が示唆される。
In the global GX context
This study provides empirical evidence of the growing trend in sustainability reporting within an emerging EU market. It highlights the role of regulation and voluntary initiatives in driving corporate transparency, relevant for global disclosure frameworks like CSRD or ISSB.
👥 読者別の含意
🔬研究者:Provides a longitudinal analysis methodology for assessing disclosure compliance in emerging markets.
🏢実務担当者:Benchmark your company's environmental reporting against the trends observed in a developing market context.
🏛政策担当者:Illustrates how mandated and voluntary reporting can gradually improve corporate transparency.
📄 Abstract（原文）
Corporate sustainability reporting is a hot topic and practiced both regulated and voluntary. This reporting provides a comprehensive framework for disclosing information in companies’ annual sustainability reports. In the context of corporate transparency, reporting on environmental, governance and social (ESG) issues is becoming increasingly important within corporate governance. The objective of the research is to identify and analyze the degree of disclosure of information on environmental aspects for companies listed on the Bucharest Stock Exchange (BVB) that are part of the BET-NG index, during the period 2011-2023. The research results reveal a significant increase in the level of reporting, which demonstrates a gradual alignment with the requirements of transparency and corporate responsibility.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.20869/auditf/2025/178/010first seen 2026-05-05 19:08:25
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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。