Alignment Between SDGs and ESG Performance Reporting on European Companies
欧州企業におけるSDGsとESGパフォーマンス報告の整合性 (AI 翻訳)
Catarina Cepeda, Albertina Paula Monteiro, Amélia Silva, Ana Maria Bandeira
🤖 gxceed AI 要約
日本語
本研究は、欧州の大企業におけるサステナビリティ報告の実践とESGパフォーマンスとの関係を分析した。Refinitivデータを用いた分析の結果、ESGスコアは比較的安定しており、社会的側面が環境・ガバナンスよりも高い評価を得ていた。SDGsの開示は期間中に大幅に増加し、特にSDG 3（健康）、SDG 1（貧困削減）、SDG 4（教育）が頻繁に報告された。また、女性取締役の増加やCSR委員会の設立など、企業統治の改善も見られた。
English
This study analyzes the relationship between sustainability reporting practices and ESG performance of large European companies. Using Refinitiv data, it finds ESG scores relatively stable, with social dimension scoring higher than environmental or governance. SDG disclosure increased significantly over time, with SDG 3 (health), SDG 1 (poverty), and SDG 4 (education) most reported. Improvements in corporate governance, such as more women on boards and CSR committees, were also observed.
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
日本企業が欧州のSDGs統合開示の実態を把握する上で参考になる。SSBJや有報でのESG情報開示が進む中、SDGsとの整合性をどう位置付けるか示唆を与える。
In the global GX context
This paper provides empirical evidence on how European companies align SDGs with ESG reporting, offering insights for global frameworks like ISSB and CSRD. It shows trends in SDG prioritization and governance improvements that can inform disclosure standard-setters.
👥 読者別の含意
🔬研究者:Provides data on SDG-ESG alignment trends and regional differences within Europe.
🏢実務担当者:Benchmarking tool for corporate sustainability teams to compare SDG disclosure practices with European peers.
🏛政策担当者:Highlights common SDG reporting patterns and gaps, useful for shaping disclosure regulations.
📄 Abstract（原文）
This study analyzes the of large European companies' sustainability reporting practices and the effect of the Environmental, Social and Governance (ESG) performance. Using data from the Refinitiv database, the research focuses on companies that publish sustainability or integrated reports. Over the years studied, ESG scores remained relatively stable, with the social dimension generally receiving higher ratings than the environmental or governance pillars. The disclosure of SDGs increased significantly throughout the period, showing a clear commitment by companies to align with SDGs. The most frequently reported SDGs were related to health (SDG 3), poverty reduction (SDG 1), and education (SDG4), while goals concerning oceans, ecosystems, and institutions were less commonly mentioned. This study also found improvements in corporate governance practices, including more women on company boards and a growing number of firms establishing dedicated Corporate Social Responsibility (CSR) committees. Across different European regions, companies within the European Union generally disclosed more SDGs information than those outside the European Union.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.4018/979-8-3373-5976-2.ch001first seen 2026-05-05 19:08:32
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