Do no Significant Harm ( <scp>DNSH</scp> ) Principle in Corporate Sustainability Strategies: Towards a Methodological Framework
企業のサステナビリティ戦略における「重大な害を及ぼさない」（DNSH）原則：方法論的枠組みの構築に向けて (AI 翻訳)
Cerchione R., Passaro R., Sicardi V.
🤖 gxceed AI 要約
日本語
本研究は、企業のサステナビリティ戦略にDNSH原則を統合するための方法論的枠組みを提案する。デルファイ法を用いて、投資選択を支援するタクソノミーと環境影響を定量化する指標の2つのタクソノミーを開発した。政策立案者による持続可能な投資評価にも活用可能。
English
This study proposes a methodological framework for integrating the DNSH principle into corporate sustainability strategies. Using the Delphi method, it develops two taxonomies: one to guide investment choices and another to quantify environmental impacts. The framework is also useful for policymakers evaluating sustainable investments.
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
EUタクソノミーに基づくDNSH原則は、日本のグリーン成長戦略やサステナビリティ開示基準（SSBJ）にも影響を与える可能性がある。本枠組みは、日本企業が国際的なサステナビリティ基準に対応する際の実践的ツールとして参考になる。
In the global GX context
The DNSH principle is central to the EU Taxonomy and aligns with global frameworks like ISSB and TCFD. This methodological framework offers a practical approach for companies worldwide to integrate DNSH into their sustainability strategies, supporting transition finance and credible green claims.
👥 読者別の含意
🔬研究者:Provides a structured methodology (Delphi-based taxonomies) for operationalizing the DNSH principle in corporate sustainability research.
🏢実務担当者:Offers actionable taxonomies to help companies select sustainable investments and measure environmental impact, aiding in DNSH compliance.
🏛政策担当者:Supports the development of regulatory frameworks for sustainable finance by providing a replicable method to define and assess DNSH criteria.
📄 Abstract（原文）
ABSTRACT The integration of corporate sustainability strategies into business activities has become increasingly essential due to the growing concerns about environmental degradation resulting from population growth and resource depletion. Corporate Social Responsibility (CSR) emphasizes the need for businesses to consider their environmental and social impacts, promoting a holistic approach to sustainability that goes beyond profit maximization. Green finance has a pivotal role in driving the transition toward sustainability, aligning financial objectives with environmental and social goals; however, sustainable finance initiatives face issues regarding their trustworthiness. This research has a threefold objective. Notably, it suggests a methodological framework for the integration of the Do Not Significant Harm (DNSH) principle into the sustainable initiatives of companies, alongside two taxonomies to assist public and private companies in managing corporate sustainability strategies. The taxonomies are identified by using the Delphi methodology. More in detail, a sample of experts was involved to integrate complementary perspectives. Notably, the first taxonomy aims to support firms in choosing the potential investments that could be drawn up; meanwhile, the second seeks to establish useful metrics to quantify the environmental impact generated by economic activities. Moreover, these frameworks could also be useful for policymakers to evaluate sustainable investments.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.1002/csr.70070first seen 2026-05-05 19:07:33
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