フィンランドのエネルギー部門におけるサステナビリティ報告が認識されるグリーンウォッシングに与える影響：CSRDに関する顧客・経営者・監査人の視点
The impact of sustainability reporting on the perceived greenwashing in the Finnish energy sector: perspectives of customers, managers, and auditors on Corporate Sustainability Reporting Directive (CSRD) (原題)
Vlada Konstantinova
🤖 gxceed AI 要約
日本語
フィンランドのエネルギー部門を対象に、CSRDがグリーンウォッシング認識に与える影響を混合手法で調査。監査人は規制への信頼が最も高く、顧客は最も低い。エネルギー分野の専門用語が非専門家には評価困難で、指令は報告の重要性には対応するが一般への情報伝達に失敗し、企業の持続可能性認識への効果は疑わしい。グリーンウォッシングリスク軽減とグリーンマーケティング改善の研究を提案。
English
This mixed-methods study examines how CSRD affects perceived greenwashing in Finland's energy sector, contrasting views of managers, auditors, and customers. Auditors trust the regulation most, customers least. Technical terminology hinders non-expert evaluation; the directive addresses materiality but fails to communicate with the public, casting doubt on its effect on perceived sustainability. Proposes further research on mitigating greenwashing risks and improving green marketing.
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開示が始まる中、開示がステークホルダーの認識に与える影響を示す本研究成果は、今後の開示制度設計や企業の情報発信戦略に示唆を与える。特に、専門用語の難解さが一般投資家や消費者の信頼に与える影響は、日本の統合報告書や有報の平易化議論にも通じる。
In the global GX context
This study provides empirical evidence on how CSRD-type disclosure affects stakeholder trust, relevant to global debates on greenwashing and disclosure effectiveness. It highlights the gap between regulatory intent and public perception, informing ISSB and SEC rule implementation. The energy sector focus offers insights for transition finance and sector-specific disclosure challenges.
👥 読者別の含意
🔬研究者:Provides a multi-stakeholder framework for assessing disclosure effectiveness and greenwashing perception, useful for future empirical studies.
🏢実務担当者:Highlights the need for clear, non-technical communication in sustainability reports to build stakeholder trust and avoid perceived greenwashing.
🏛政策担当者:Suggests that disclosure regulations should include public communication strategies to effectively reduce greenwashing perceptions.
📄 Abstract（原文）
Directive on the perception of greenwashing in the energy sector by utilizing a mixed-methods research, contrasting the perspectives of several stakeholder groups: managers, auditors and customers. It is found that auditors have the most faith in the regulation, while customers are the least trusting towards it. The specificity of the energy sector makes it even harder to evaluate the claims, as a lot of the terminology is too challenging to be precisely evaluated by a non-expert. Paper finds that while the directive successfully addresses the concerns regarding the report materiality, it fails in communicating with the general public and thus has a dubious effect on the perceived sustainability of the companies. Hence, this research proposes further studies into the mitigation of greenwashing risks alongside the improvement of green marketing practices.
🔗 Provenance — このレコードを発見したソース
- openalex https://aaltodoc.aalto.fi/handle/123456789/147390first seen 2026-08-24 04:56:52
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