ESG Information Disclosure in the Luxury Industry: A Case Study of Kering Group
ラグジュアリー業界におけるESG情報開示：ケリンググループの事例研究 (AI 翻訳)
Kefan Yu
🤖 gxceed AI 要約
日本語
本論文は、EUのCSRD規制施行を背景に、ラグジュアリー業界のESG開示の実態をケリンググループの事例を通じて分析する。正当性理論とステークホルダー理論に基づき、48指標からなるESG開示スコアリングシステムを構築し、2021年から2024年までの開示を評価した。その結果、スコアは年々上昇し、特にEP&L報告とSBTi/SBTN検証が業界のベンチマークとなることが示された。一方、社会指標の定量的開示は遅れている。最後に、ラグジュアリー企業向けの実践的なESG開示の推奨事項を提示する。
English
This paper analyzes ESG disclosure in the luxury industry through a case study of Kering Group, set against the backdrop of the EU CSRD. Using legitimacy and stakeholder theory, the authors build a 48-indicator ESG disclosure scoring system and apply it to Kering's disclosures from 2021 to 2024. Scores rose steadily, with EP&L reporting and SBTi/SBTN verification standing out as sector benchmarks. However, quantitative social disclosure lags. Practical recommendations for luxury firms are provided.
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開示基準の適用が迫る中、本論文のESG開示スコアリング手法は、日本企業が自社の開示の質を評価・改善する際の参考となる。特に、SBTi検証やEP&Lのような先進的な開示実践は、日本企業が国際的な投資家対応を強化する上で示唆に富む。
In the global GX context
With the EU CSRD now in force and ISSB standards being adopted globally, this paper offers a replicable ESG disclosure scoring framework that can inform corporate practice and benchmarking. Kering's use of EP&L and SBTi/SBTN verification provides a model for high-quality disclosure that goes beyond compliance, relevant for global firms facing tightening disclosure requirements.
👥 読者別の含意
🔬研究者:Provides a structured ESG disclosure scoring method and empirical evidence from the luxury sector, useful for comparative studies.
🏢実務担当者:Offers a benchmarking framework and practical recommendations for improving ESG disclosure quality, especially in supply-chain-heavy industries.
🏛政策担当者:Illustrates how leading firms exceed regulatory requirements, informing policy on encouraging higher-quality disclosure.
📄 Abstract（原文）
: Global sustainability governance is deepening, and the EU CSRD regulations have now entered into force. Against this backdrop, ESG disclosure carries more weight than ever in gauging how firms perform on sustainability. Luxury houses face a singular set of ESG pressures: their supply chains move high-value goods, production is resource-heavy, and brand reputation hangs on every disclosure decision. We take Kering Group as our case. Legitimacy theory and stakeholder theory anchor the analysis. An index method is used to build an ESG disclosure scoring system—48 indicators in total, spread across environmental, social and governance pillars. That system is then applied to Kering's disclosures between 2021 and 2024. Scores rose steadily across the four years. Kering's EP&L reporting and its SBTi/SBTN verification stand out as benchmarks for the sector. That said, quantitative disclosure on social metrics still lags. We close by offering practical recommendations for ESG disclosure that luxury firms more broadly might adopt.
🔗 Provenance — このレコードを発見したソース
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