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Supplier Environmental Assessment in Sustainability Reporting: Evidence From Top <scp>ESG</scp> ‐Performing Brazilian Firms

サプライヤー環境評価のサステナビリティ報告：トップESGパフォーマンスのブラジル企業からのエビデンス (AI 翻訳)

João Vyctor Brás dos Santos, Tiago F. A. C. Sigahi, Deoclécio Júnior Cardoso da Silva, Silvia Cruz, Milena Pavan Serafim, Walter Leal Filho, Rosley Anholon

Corporate Social Responsibility and Environmental Management📚 査読済 / ジャーナル2026-05-31#サプライチェーン
DOI: 10.1002/csr.70729
原典: https://doi.org/10.1002/csr.70729

🤖 gxceed AI 要約

日本語

ブラジルのESG上位企業67社のサステナビリティ報告書を分析。サプライヤー環境開示の成熟度をCRITIC法と灰色加重クラスタリングで評価した結果、約60%が低成熟度に分類され、規制産業や国際的監視の強いセクター（銀行、紙パルプ、食品加工）で高い成熟度を示した。セクター間格差や規制圧力の影響を明らかにし、サプライチェーン環境説明責任の向上に資する枠組みを提供。

English

This study evaluates the maturity of supplier-related environmental disclosures in sustainability reports of top ESG-performing Brazilian firms. Using CRITIC weighting and Grey Fixed Weight Clustering on 67 reports, it finds that nearly 60% fall into a low-maturity cluster, while regulated sectors like banking and pulp/paper show higher maturity. The paper highlights sectoral disparities and regulatory influences, offering a replicable framework for benchmarking disclosure maturity.

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

ブラジル企業の事例だが、日本でもSSBJ対応やサプライチェーン排出量開示の強化が進む中、サプライヤー評価の成熟度を測る手法は参考になる。特に規制や市場圧力が開示品質に与える影響を示しており、日本の政策立案や企業実務に示唆を与える。

In the global GX context

This paper provides a replicable framework for assessing supplier environmental disclosure maturity, relevant for global supply chain transparency under ISSB and CSRD. It demonstrates how regulatory and market pressures drive higher disclosure quality, especially in emerging economies like Brazil, offering insights for firms and regulators worldwide.

👥 読者別の含意

🔬研究者:Provides a replicable CRITIC-Grey clustering methodology for supplier disclosure maturity, useful for cross-country comparative studies.

🏢実務担当者:Highlights sectoral gaps in supplier environmental accountability, guiding firms to strengthen due diligence and transparency.

🏛政策担当者:Offers evidence that regulatory and market pressures improve supplier disclosure, suggesting the need for stronger enforcement mechanisms.

📄 Abstract（原文）

ABSTRACT This study examines the maturity of supplier‐related environmental disclosures in sustainability reports of top environmental, social, and governance (ESG)‐performing Brazilian companies. A content analysis of 67 reports from firms listed on the Corporate Sustainability Index (CSI) was conducted using the CRITIC method to weight disclosure criteria and Grey Fixed Weight Clustering to classify maturity levels. Results reveal substantial variation: nearly 60% of firms fall into the low‐maturity cluster, while companies in regulated or internationally scrutinized sectors, such as banking, pulp and paper, and food processing, demonstrate higher maturity. Findings highlight sectoral disparities, the influence of regulatory and market pressures, and gaps between stated sustainability goals and supplier accountability. The study advances debates on supply chain environmental accountability, offers a replicable framework for benchmarking disclosure maturity, and provides practical insights for managers, ESG analysts, and policymakers to strengthen transparency, due diligence, and alignment with sustainability commitments.

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