Two Approaches to Sustainability Reporting: A Comparative Analysis of TSRS and CSRD/ESRS Frameworks in the Banking Sector
サステナビリティ報告への2つのアプローチ：銀行セクターにおけるTSRSとCSRD/ESRSフレームワークの比較分析 (AI 翻訳)
Elçin DALKILIÇ, Murat Kesebir
🤖 gxceed AI 要約
日本語
本研究は、トルコのサステナビリティ報告基準（TSRS）とEUの企業サステナビリティ報告指令（CSRD）/欧州サステナビリティ報告基準（ESRS）を銀行セクターで比較分析。BBVA及びINGグループのトルコ子会社と欧州親会社の2024年サステナビリティ報告書をドキュメント分析。TSRSのシングルマテリアリティとESRSのデュアルマテリアリティの構造的差異が報告の範囲・深さ・ステークホルダー志向を決定的に形成。CSRD/ESRS報告書の評価スコアが平均1.0/5ポイント高いという結果を示した。
English
This study compares Turkey's Sustainability Reporting Standards (TSRS) with the EU's CSRD/ESRS in the banking sector, analyzing 2024 sustainability reports of BBVA and ING's Turkish subsidiaries and European parents. It finds a structural difference between TSRS's single-materiality and ESRS's dual-materiality approach, which shapes reporting scope and stakeholder orientation. CSRD/ESRS reports scored higher (average difference 1.0/5 points), with divergence most notable in materiality assessment and scenario analysis depth.
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がシングルマテリアリティを採用し、国際比較が重要な論点。本論文のトルコ（TSRS）とEU（CSRD/ESRS）の実証比較は、SSBJの適用方向性やグローバルな開示調和の議論に示唆を与える。特に銀行セクターの事例として、日本銀行の開示実務にも応用可能な知見を提供。
In the global GX context
As jurisdictions worldwide adopt sustainability disclosure standards (ISSB, CSRD, SEC), this paper empirically compares Turkey's single-materiality TSRS with the EU's dual-materiality CSRD/ESRS in banking. The finding that group-level influences push Turkish subsidiaries beyond minimum requirements demonstrates how institutional context shapes reporting quality beyond regulatory design—relevant for global standard-setters and multinational banks.
👥 読者別の含意
🔬研究者:Empirically demonstrates how single vs. dual materiality and institutional context influence banking sustainability reporting quality.
🏢実務担当者:Banks operating in multiple jurisdictions can anticipate how group-level standards affect local reporting outcomes and materiality assessments.
🏛政策担当者:Provides evidence on trade-offs between single and dual materiality approaches, useful for standard-setting (e.g., SSBJ in Japan).
📄 Abstract（原文）
Introduction: This study aims to conduct a comparative analysis of the Türkiye Sustainability Reporting Standards (TSRS) and the European Union Corporate Sustainability Reporting Directive (CSRD) and its associated European Sustainability Reporting Standards (ESRS) frameworks, specifically within the banking sector. Method: The research was conducted using the document analysis method within the framework of a qualitative research approach. In this context, the 2024 sustainability reports of the Turkish subsidiaries of the BBVA and ING groups, as well as their European parent companies, were analyzed. Results or Findings: The findings reveal a structural difference between the TSRS's single-materiality approach and the ESRS's dual-materiality approach, which decisively shapes the scope, depth, and stakeholder orientation of reporting. CSRD/ESRS reports exhibited higher evaluation scores (average difference: 1.0/5), with divergence most pronounced in materiality assessment and scenario analysis depth. Discussion or Conclusion: The findings show that some Turkish banks exceed TSRS minimum requirements through group-level influences, demonstrating that reporting quality depends on institutional context as well as regulatory design. This empirical comparison fills a gap in the literature by showing how different regulatory approaches shape banking sector sustainability reporting practices.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.37241/jatss.2026.152first seen 2026-07-18 06:23:14
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。