CSRD Compliance as a Catalyst for Sustainability Leadership among ICT Firms
ICT企業におけるサステナビリティ・リーダーシップの触媒としてのCSRDコンプライアンス (AI 翻訳)
M. Adisa, A. Abdullai, Shola Oyedeji, J. Porras
🤖 gxceed AI 要約
日本語
本研究は、フィンランドのICT企業におけるCSRD（企業サステナビリティ報告指令）の導入が、組織のサステナビリティ・リーダーシップと能力にどのような影響を与えるかを質的文書分析により検証。制度理論に基づき、強制的圧力、規範的圧力、模倣的圧力が相互作用する5つのメカニズムを特定。コンプライアンスは単なる報告義務を超え、組織学習やデータインフラ整備を通じた変革をもたらすと結論。
English
This study examines how CSRD adoption shapes sustainability leadership and organizational capabilities among ICT firms in Finland through qualitative document analysis. Drawing on institutional theory, it identifies five interrelated mechanisms: formalization of governance, assurance adoption, double materiality institutionalization, data infrastructure development, and compliance as organizational learning. The findings show CSRD compliance is a socio-technical process driving strategic transformation.
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
CSRDはEU規制だが、日本のSSBJ（サステナビリティ基準委員会）の基準策定や有報へのサステナビリティ情報記載義務化の参考事例となる。特にICT企業はグローバルサプライチェーンにおいてCSRDの影響を受ける可能性が高く、日本企業も同様のメカニズムを理解する必要がある。
In the global GX context
CSRD is a landmark EU regulation reshaping corporate disclosure globally. This study provides empirical evidence on how CSRD drives organizational transformation beyond compliance, offering insights for regulators (ISSB, SEC) and firms preparing for mandatory reporting. The five mechanisms identified are applicable to any jurisdiction adopting similar standards.
👥 読者別の含意
🔬研究者:Provides a theoretical framework linking CSRD compliance to organizational learning and sustainability leadership, useful for institutional theory and disclosure impact studies.
🏢実務担当者:ICT firms can use the five mechanisms as a roadmap for building CSRD readiness and leveraging compliance for strategic advantage.
🏛政策担当者:Demonstrates that well-designed reporting mandates can catalyze broader sustainability governance improvements, informing policy design for SSBJ and other standards.
📄 Abstract（原文）
The Corporate Sustainability Reporting Directive (CSRD) is commonly framed as a reporting mandate; however, early implementation suggests that its effects extend beyond disclosure compliance and into broader organizational transformation. This study examines how CSRD adoption shapes sustainability leadership and organizational capabilities among ICT firms operating in Finland through a qualitative document analysis of publicly available sustainability and integrated reporting disclosures. Drawing on institutional theory, the study analyses how coercive regulatory pressures interact with normative expectations concerning assurance, data credibility, and stakeholder accountability, alongside mimetic pressures associated with emerging European Sustainability Reporting Standards (ESRS). The findings identify five interrelated mechanisms through which CSRD influences organizational sustainability practices: the formalization of governance and compliance structures, the adoption of assurance as an indicator of reporting maturity, the institutionalization of double materiality and stakeholder engagement processes, the development of sustainability data infrastructures and internal control systems supported by digital reporting capabilities, and the emergence of compliance as an organizational learning process. These mechanisms reflect distinct preparation pathways and varying levels of sustainability leadership across firms. The study conceptualizes CSRD compliance as a socio-technical process through which digitally intensive firms strengthen sustainability governance, reporting capability, and strategic organizational learning.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.20900/jsr.20260060first seen 2026-07-18 08:36:43
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