Model of the sustainability report: conceptualization and adaptation to European standards (ESRS)
サステナビリティ報告書のモデル：概念化と欧州基準（ESRS）への適応 (AI 翻訳)
Irina Golocialova
🤖 gxceed AI 要約
日本語
本論文は、CSRD指令およびESRS基準の下で、ISRS 4400（改訂）に基づく合意された手続（AUP）をESG指標検証に適用するモデルを提案。CO2排出量や多様性データ等の選択的検証を通じて、グリーンウォッシングリスクを低減し、中小企業を含む企業の新たな報告枠組みへの移行を促進する。また、ブロックチェーンやAI等のデジタル技術の活用可能性も示唆。
English
This paper proposes a model applying Agreed-Upon Procedures (AUP) under ISRS 4400 (Revised) to verify ESG indicators mandated by CSRD and ESRS. Through selective verification of data such as CO2 emissions and workforce diversity, it offers a flexible and cost-efficient approach to enhance credibility, mitigate greenwashing, and ease the transition for companies, especially SMEs, into the new European reporting framework. It also highlights innovation opportunities via digitalization, blockchain, and AI.
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基準が策定中であり、欧州のESRSに基づく保証アプローチは参考になる。特に、合意された手続（AUP）は、コスト負担の大きい完全保証に代わる選択肢として、日本の中小企業や非上場企業の開示実務に示唆を与える。
In the global GX context
As the CSRD/ESRS framework rolls out globally, this paper provides a practical model for selective verification using AUP, which is gaining interest as a flexible alternative to full assurance. The mapping of ESRS indicators to verification procedures offers a template that could be adapted for other jurisdictions, including ISSB-based reporting frameworks.
👥 読者別の含意
🔬研究者:Provides a structured mapping between ESRS indicators and AUP procedures, offering a foundation for further research on assurance innovation.
🏢実務担当者:Demonstrates a cost-efficient verification approach using AUP, applicable for selective ESG data assurance, particularly useful for SMEs and firms transitioning to CSRD.
🏛政策担当者:Illustrates how AUP can be integrated into regulatory frameworks to balance credibility and cost, offering insights for standard-setters like the ISSB and SSBJ.
📄 Abstract（原文）
Purpose of the article: The paper explores the use of Agreed-Upon Procedures (AUP), regulated by ISRS 4400 (Revised), as a mechanism for verifying ESG (environmental, social, governance) indicators under the CSRD Directive and ESRS standards. The study aims to highlight the relevance and practical applicability of AUP in strengthening the credibility of sustainability reporting, particularly when full assurance engagements are not required or feasible. Methodology: combines analysis of the international and European regulatory framework with the mapping of ESRS indicators to potential AUP procedures and illustrative case studies on ESG data verification, including CO₂ emissions, workforce diversity, and supply-chain traceability. Conclusions: show that AUP provides a flexible, cost-efficient solution for the selective verification of sustainability information, mitigating greenwashing risks and facilitating the gradual integration of companies-especially SMEs-into the new European reporting framework. Originality: of the research lies in its proposed mapping model between ESRS indicators and applicable procedures, and in identifying innovation pathways through digitalization and the use of emerging technologies such as blockchain and artificial intelligence.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.59295/dnwe2025.04first seen 2026-06-12 05:51:04
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