Integrated reporting and the Corporate Sustainability Reporting Directive: bridging the gap or growing apart?

日本語

本論文は、統合報告フレームワークとEUのCSRD（企業サステナビリティ報告指令）の関係を分析する。両者の類似点と相違点を明らかにし、サステナビリティ報告の調和の可能性を探る。CSRDの義務化が統合報告の自主的アプローチに与える影響を考察する。

English

This paper analyzes the relationship between the Integrated Reporting framework and the EU's Corporate Sustainability Reporting Directive (CSRD). It explores similarities and differences, examining potential harmonization in sustainability reporting. The paper considers how CSRD's mandatory approach impacts the voluntary nature of integrated reporting.

日本のGX文脈において

日本企業はEU域内での活動においてCSRD対応が不可⽋となる。また、SSBJ基準の策定においても、CSRDと統合報告の比較は参考になる。本論文は、日本におけるサステナビリティ開示の将来像を考える上で示唆に富む。

In the global GX context

The CSRD represents a landmark shift from voluntary to mandatory sustainability reporting globally. For companies and standard-setters, understanding how it aligns or conflicts with the Integrated Reporting framework is crucial. This paper provides a timely analysis, especially as jurisdictions like Japan consider their own mandatory standards.