Toward Social Disclosure Alignment: Evaluating the Interoperability of ISSB S2 with ESRS and GRI Standards
社会的開示の整合に向けて：ISSB S2とESRSおよびGRI基準の相互運用性の評価 (AI 翻訳)
Péter Molnár, Bence Lukács, Árpád Tóth
🤖 gxceed AI 要約
日本語
本研究は、ISSB S2、ESRS、GRIの3つの主要なサステナビリティ報告基準における社会的開示の相互運用性を評価する。相互運用性指標を用いて分析した結果、ESRSとGRIの間では中程度の整合性が見られるが、ISSB S2との間では極めて低い整合性しか確認できず、社会的側面の過小評価が明らかになった。この結果は、ESG報告の断片化を示しており、調和化の必要性を強調している。
English
This study evaluates the interoperability of social disclosures across three major sustainability reporting frameworks: ISSB S2, ESRS, and GRI. Using an interoperability index, it finds moderate alignment between ESRS and GRI, but very low alignment with ISSB S2, highlighting the underrepresentation of the social pillar in ISSB standards. The findings underscore persistent fragmentation in global ESG reporting and call for greater harmonization.
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
日本はSSBJを通じてISSB基準の採用を進めているが、本論文は社会的開示の相互運用性の課題を指摘し、日本の開示制度設計やSSBJ基準策定において、環境・社会・ガバナンスのバランスを考慮する必要性を示唆している。
In the global GX context
As global standard setters (ISSB, GRI, ESRS) push for interoperability, this paper reveals significant gaps in social disclosure alignment, particularly between ISSB and other frameworks. It informs ongoing regulatory efforts (e.g., ISSB-GRI collaboration) and emphasizes that harmonization must address all ESG pillars equally.
👥 読者別の含意
🔬研究者:Provides empirical evidence of fragmentation in social disclosures across major frameworks, contributing to the debate on ESG convergence.
🏢実務担当者:Highlights the need for companies to navigate multiple reporting standards and anticipate future harmonization efforts in social disclosure.
🏛政策担当者:Informs standard setters about the low interoperability of ISSB S2 with other frameworks on social topics, urging multidimensional reporting architectures.
📄 Abstract（原文）
The evolution of sustainability reporting has led to an increased emphasis on environmental disclosures, often at the expense of social and governance dimensions. While frameworks such as the International Sustainability Standards Board’s (ISSB) IFRS S2 standard offer important advances in climate-related transparency, they insufficiently address the broader social aspects of corporate sustainability performance. In response to this gap, this study investigates the interoperability of social disclosures across three major frameworks: ISSB S2, the European Sustainability Reporting Standards (ESRS), and the Global Reporting Initiative (GRI) standards. Using a structured interoperability index, we systematically map and score the degree of thematic and structural alignment between these standards, focusing specifically on social disclosure topics. The analysis reveals moderate interoperability between ESRS and GRI social disclosures, but far lower alignment between ISSB S2 and either ESRS or GRI, confirming the ongoing underrepresentation of the social pillar within the ISSB framework. Connectivity ratios remain below 6% across all matrices, underscoring persistent fragmentation in global ESG reporting standards. These findings highlight the need for regulatory bodies and standard setters to advance harmonization efforts that equally prioritize environmental, social, and governance dimensions. By foregrounding the interoperability gaps in social disclosures, this study contributes to the academic debate on ESG convergence and informs policy discussions on developing multidimensional, stakeholder-responsive reporting architectures.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.3390/soc15100273first seen 2026-05-05 19:08:19
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