Critically study on Business Responsibility and Sustainable Reporting
ビジネス責任とサステナブル報告に関する批判的研究 (AI 翻訳)
Ratnaparkhe, Sanjay D.
🤖 gxceed AI 要約
日本語
本論文はサステナビリティとESG報告の基本概念を説明し、インドのBRSR報告要件を紹介する。しかし、分析は表面的で新たな知見は乏しい。
English
This paper introduces basic concepts of sustainability and ESG reporting, and outlines India's BRSR requirements. However, the analysis is superficial and lacks novel insights.
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
インド固有のBRSR報告制度に焦点を当てており、日本のGX実務への直接的な示唆は限られる。
In the global GX context
The paper focuses on India's BRSR framework, offering limited direct relevance to global GX disclosure practices beyond a basic overview.
👥 読者別の含意
🔬研究者:サステナビリティ報告の基礎を確認する目的以外には価値が低い。
🏢実務担当者:インド市場に関与する企業以外には実用的な情報は少ない。
🏛政策担当者:インドの報告制度の概要を知る参考程度。
📄 Abstract（原文）
Sustainability is a concept related to the development of products, goods and services that involves meeting our present needs without compromising the ability of future generations to fulfil their own needs. Sustainability as a concept recognises that the environment is an exhaustible resource. Therefore, it is important to use the environment and its resources rationally and protect it for the good of the Earth, our environment, humanity, and all living things. It encompasses how natural systems work, continue to be diverse, and yield everything required for the environment to remain in balance now and in the future. ESG Reporting Requirements Environment, Social and Governance about (ESG) reporting is all about disclosure of information, data, metrics that explain the added value in these three areas. ESG reporting can be both quantitative and qualitative in nature. Qualitative reports tend to describe a company’s strategy or policy around the relevant topics, while a quantitative approach includes entries, and key performance indicator (KPIs) linked to each area in order to measure progress against goals and report on achievements. It is beneficial to have a mixed approach that makes use of both qualitative and quantitative information tends to add the maximum value to the quality of disclosures. Certain listed companies have to disclose their sustainability performance in accordance with key performance indicators and 9 principles. These principles range from conducting business in ethical manner to promoting human right. As part of ESG reporting, it is mandatory for certain listed companies to prepare and disclose sustainability reports in shape of Business responsibility and sustainability reports.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.5281/zenodo.18015892first seen 2026-05-14 22:15:12
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