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Datafying sustainable finance: Efficiency and impact by design

持続可能な金融のデータ化:設計による効率性とインパクト (AI 翻訳)

Dirk A. Zetzsche, Marian Unterstell, Ross P. Buckley, Douglas W. Arner

European Law Journalプレプリント2025-10-01#開示インフラOrigin: EU
DOI: 10.1111/eulj.70014
原典: https://doi.org/10.1111/eulj.70014

🤖 gxceed AI 要約

日本語

本論文は、EUの持続可能な金融戦略が本質的にデータ戦略であり、金融・生産・サービス部門全体のデータ化を必要とすることを論じる。また、金融における過去のデータ化プロセスから教訓を引き出し、デジタル報告基準の業界・規制当局共同開発、Green RegTech/SupTechの活用、中小企業に配慮した公式推計の利用などを提言する。

English

This paper argues that the EU's Sustainable Finance Strategy is fundamentally a data strategy, requiring datafication across financial, production, and service sectors. It draws lessons from prior datafication in finance and recommends co-developed digital reporting standards, Green RegTech/SupTech, and official estimates to reduce burden, especially for SMEs.

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の持続可能な金融データ化の議論は、日本でもSSBJや有報での開示拡充が進む中、開示インフラ設計や規制負担軽減の参考となる。特に中小企業への配慮やデジタル報告基盤の提言は、日本のGX実践に示唆を与える。

In the global GX context

This paper offers a critical analysis of the EU's datafication approach to sustainable finance, providing lessons for global disclosure infrastructure design. Its recommendations on digital reporting standards and regulatory technology are relevant for jurisdictions like the US (SEC climate rule) and Japan (SSBJ) as they implement or simplify disclosure requirements.

👥 読者別の含意

🔬研究者:Provides a conceptual framework linking sustainable finance to datafication and offers regulatory lessons from prior datafication processes.

🏢実務担当者:Highlights practical recommendations for digital reporting standards and RegTech that can reduce compliance burden, especially for SMEs.

🏛政策担当者:Offers actionable insights for designing efficient and proportionate sustainable finance disclosure frameworks, relevant for EU and other regulators.

📄 Abstract(原文)

Abstract The ongoing implementation of the EU's Sustainable Finance Strategy has led to a significant development of EU law to finance and facilitate the transition of the real economy towards sustainability. We argue first that this strategy, at its core, is a data strategy, requiring the datafication of the entire European financial, production and services sectors. The ongoing process of datafication will extend to data concerning externalities previously not incorporated into quantitative financial models and analysis. Second, we look at other datafication processes in finance to identify regulatory lessons for the EU's Sustainable Finance Framework in light of the European Commission's Simplification and Burden Reduction agenda in finance. We recommend the implementation of digital reporting standards developed in tandem by industry and regulators; the utilisation of Green RegTech and SupTech, centralised and enabled via digital reporting infrastructure; and the facilitation of the use of official estimates to both ensure proportionality and reduce the regulatory burden of reporting entities, with a focus on small and medium enterprises.

🔗 Provenance — このレコードを発見したソース

    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。

    Datafying sustainable finance: Efficiency and impact by design | gxceed