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サステナビリティ報告：GRI基準を採用する企業とIFRSのみに従う企業の比較分析

Sustainability Reporting: Comparative Analysis between Companies that Adopt GRI Standards and Those that Follow Only IFRS (原題)

PhD Sérgio Teixeira

JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT📚 査読済 / ジャーナル2026-08-19#ESGOrigin: Global経営インパクト: 調達リスク対象セクター: cross_sector
DOI: 10.56201/jafm.vol.11.no10.2025.pg43.53
原典: https://doi.org/10.56201/jafm.vol.11.no10.2025.pg43.53
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🤖 gxceed AI 要約

日本語

GRI基準を採用する企業とIFRSのみで開示する企業のサステナビリティ報告を比較。ニューヨーク、ロンドン、フランクフルト市場の60社を分析し、GRI採用企業はESG情報の網羅性・標準化が高い一方、IFRSのみの企業は財務整合性が高いがサステナビリティ変数との関連が弱いことを示した。財務・非財務情報の統合の重要性を強調。

English

This study compares sustainability reports of companies adopting GRI standards versus those following only IFRS, analyzing 60 firms listed in New York, London, and Frankfurt. Results show GRI adopters have greater ESG disclosure coverage and standardization, while IFRS-only firms exhibit stronger financial consistency but weaker correlation with sustainability variables. The findings underscore the importance of converging financial and non-financial reporting.

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基準の適用が進む中、GRIとIFRSの比較は、有報や統合報告書での非財務情報開示の質向上に示唆を与える。日本企業が国際的な開示基準に適合する際の参考となる。

In the global GX context

As ISSB and CSRD reshape global disclosure, this comparison of GRI and IFRS reporting provides evidence on how different frameworks affect ESG transparency. It supports the case for convergence between financial and sustainability reporting, relevant for multinationals and regulators.

👥 読者別の含意

🔬研究者:Provides empirical evidence on the comparative effectiveness of GRI vs. IFRS in sustainability disclosure.

🏢実務担当者:Helps corporate reporting teams decide on adopting GRI standards to enhance ESG transparency and comparability.

🏛政策担当者:Informs regulators on the benefits of integrating GRI with financial reporting standards.

📄 Abstract（原文）

This study seeks to compare the transparency, consistency, and comprehensiveness of various sustainability reports prepared by international organizations that have adopted the Global Reporting Initiative (GRI) standards with those that disclose their financial statements using International Financial Reporting Standards (IFRS). The quantitative analysis is based on disclosure indicators, materiality, and the combination of economic and non-financial information. The sample is based on 60 companies listed on the New York, London, and Frankfurt stock exchanges, distributed between GRI adopters and non-adopters. The results show that companies that follow the GRI guidelines demonstrate greater coverage and standardization in the disclosure of environmental, social, and governance (ESG) information and in financial and non-financial performance in line with GRI guidelines. Conversely, disclosure solely using IFRS is associated with stronger financial consistency but relatively less correlation with sustainability variables for companies. The review indicates that the application of GRI standards serves as a means of improving the integrity and comparability of socio-environmental reports. It reinforces the importance of convergence between financial and non-financial statements worldwide, particularly in the context of the international business environment and its emphasis on sustainable companies.

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