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Variability of ESG reporting practices in the Austrian energy sector: the impact of culture, regulations, and organizational priorities

オーストリアのエネルギーセクターにおけるESG報告慣行の変動性：文化、規制、組織的優先事項の影響 (AI 翻訳)

Irina Fusaru

Modern paradigms in the development of the national and world economy2026-05-01#ESGOrigin: EU対象セクター: energy
DOI: 10.59295/dnwe2025.88
原典: https://doi.org/10.59295/dnwe2025.88

🤖 gxceed AI 要約

日本語

本研究は、2024年のサステナビリティ報告書に基づき、オーストリアのエネルギーセクター7社のESG報告慣行の変動性を分析。文化要因（ホフステッド次元）と欧州規制（NaDiVeG、CSRD、ESRS）が報告の透明性に影響することを示し、低い権力格差と低い不確実性回避が透明な報告を促進する一方、男性性志向が社会的側面を減少させることを明らかにした。

English

This study analyzes variability in ESG reporting practices among seven Austrian energy sector companies based on 2024 sustainability reports. It finds that cultural factors (Hofstede's dimensions) and European regulations (NaDiVeG, CSRD, ESRS) influence transparency. Low power distance and low uncertainty avoidance foster transparent reporting, while masculine orientation reduces social emphasis.

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

本論文は、ESG報告の質に文化と規制が与える影響を実証的に分析し、特にCSRD導入後の欧州企業の開示実務に示唆を与える。日本ではSSBJ基準策定中であり、文化と規制の相互作用を考慮した報告の質向上に参考となる。

In the global GX context

This paper provides empirical evidence on how cultural and regulatory factors shape ESG reporting quality in the European energy sector, relevant to the implementation of CSRD and ESRS. It offers insights for global comparability of ESG disclosures, especially as the ISSB framework gains traction.

👥 読者別の含意

🔬研究者:The paper's integration of Hofstede's cultural dimensions with regulatory analysis offers a novel framework for studying ESG reporting variability across countries.

🏢実務担当者:For corporate sustainability teams, the findings highlight that company culture and regulatory context significantly affect ESG disclosure quality, informing internal reporting strategies.

🏛政策担当者:Regulators can use these insights to design context-appropriate disclosure standards, considering cultural factors that influence reporting behavior.

📄 Abstract（原文）

Purpose of the article: This study aims to analyze the variability of ESG reporting practices within seven companies from the Austrian energy sector, based on sustainability reports published for the year 2024. Methodology: The research explores the influence of intercultural factors (Hofstede's dimensions), European regulations (NaDiVeG, CSRD, ESRS), and the organizational context on the transparency and quality of reported non-financial data. The applied methodology consists of a qualitative comparative content analysis of ESG reports, correlated with relevant cultural and legal indicators. Conclusions: The results indicate that low power distance and low uncertainty avoidance foster transparent reporting, while a masculine orientation may reduce the emphasis on social dimensions. Originality: The study's original contribution lies in integrating intercultural and legal analysis into the evaluation of ESG reporting quality, providing valuable insights for harmonizing and improving sustainability standards in the energy sector.

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