The emergence of ESG frameworks in various national regulations and their impact on competitiveness
各国規制におけるESGフレームワークの出現と競争力への影響 (AI 翻訳)
Dorottya Sebestyén, András Torma
🤖 gxceed AI 要約
日本語
本論文は、EUのCSRDを中心に、米国、中国、インドなどのESG関連法規制の進化と成熟度を比較分析する。規制の複雑さが競争力に与える影響を検討し、EUの高度な規制モデルが透明性向上とコンプライアンス負荷の両面をもたらすことを示す。比較分析枠組みを提供し、今後の実証研究の基盤を築く。
English
This paper compares ESG regulatory frameworks across the EU, US, China, and India, focusing on the CSRD. It analyzes how regulatory design differences impact competitiveness, finding that the EU's advanced model enhances transparency but also imposes compliance burdens. It provides a structured comparative framework for future empirical research.
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
日本ではSSBJや有報でのESG開示が進む中、EUのCSRDに代表される高度な規制モデルとその競争力への影響を理解することは、日本企業のグローバル対応に示唆を与える。直接的な日本分析ではないが、国際比較の視点は日本の開示制度設計にも参考となる。
In the global GX context
This paper provides a structured comparison of ESG regulations across major economies, highlighting the EU's leading role. It offers insights into how regulatory sophistication affects competitiveness, relevant for global disclosure scholarship and policymakers considering the trade-offs between transparency and administrative burden.
👥 読者別の含意
🔬研究者:A structured comparative framework for analyzing ESG regulatory architectures across jurisdictions.
🏢実務担当者:Understand how different ESG regulations (e.g., CSRD) impose compliance requirements and affect market access.
🏛政策担当者:Consider the competitiveness implications of ESG regulatory complexity versus standardization.
📄 Abstract（原文）
Environmental, Social, and Governance (ESG) has emerged as a key framework for corporate sustainability activities, influencing the design of corporate processes and related disclosures. One of the most advanced regulatory frameworks in this area is the European Union’s Corporate Sustainability Reporting Directive (CSRD), which became mandatory in 2024. While the Draghi report and the Competitiveness Compass highlight concerns regarding the impact of regulatory complexity on EU competitiveness and call for reducing administrative burdens, other major economies, including the United States, China, and India, are simultaneously developing their own ESG regulatory frameworks and sustainability taxonomies. This paper examines the evolution, maturity, and implementation timelines of ESG-related legislation across these jurisdictions. It applies a structured comparative analytical framework to analyse how differences in regulatory design may translate into competitiveness implications, with particular attention to the European Union. The findings indicate that the EU represents a highly advanced and operationalised ESG regulatory model, characterised by legally binding requirements, high levels of data standardisation, and the integration of double materiality. At the same time, the analysis reveals that this regulatory sophistication creates both opportunities for enhanced transparency and long-term competitiveness, as well as challenges related to compliance complexity and administrative burden. The study contributes to the literature by developing a structured comparative analytical framework for examining ESG regulatory architectures across jurisdictions and by providing a conceptual foundation for future empirical research on their competitiveness implications.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1007/s43621-026-03700-0first seen 2026-07-18 07:25:22
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