Influence of Corporate Sustainability Reporting Directive on Environmental, Social, and Governance Risk Management Strategies among Companies Listed on the Nairobi Securities Exchange
ナイロビ証券取引所上場企業における企業持続可能性報告指令（CSRD）の環境・社会・ガバナンスリスク管理戦略への影響 (AI 翻訳)
D. M. Kinyua
🤖 gxceed AI 要約
日本語
本論文は、ナイロビ証券取引所（NSE）上場企業におけるCSRDのESGリスク管理戦略への影響を探索的に分析。主要5社の分析から、ESG報告はNSEガイダンス後に拡大したが、二重重要度評価や独立保証などのCSRD特徴との整合性は不十分であることが明らかに。ケニアの資本市場当局とNSEはエンフォースメント強化とキャパシティビルディングが必要とされる。
English
This exploratory study analyzes the influence of the EU's Corporate Sustainability Reporting Directive (CSRD) on ESG risk management strategies of five leading companies listed on the Nairobi Securities Exchange. Findings indicate that while ESG reporting expanded after the 2021 NSE guidance, alignment with core CSRD features like double materiality and independent assurance remains uneven. The paper underscores the need for stronger enforcement and capacity-building to align Kenyan ESG reporting with global standards.
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
この研究は、ケニアにおけるCSRDの影響を分析し、グローバルな開示基準の新興市場への適用課題を示す。日本がアジア地域での持続可能性開示の普及を支援する際の参考となる。
In the global GX context
This paper provides empirical evidence on the challenges of implementing the EU's CSRD in an African capital market, highlighting the gap between global standards and local practice. It informs the broader discourse on the global convergence of ESG reporting and the need for tailored capacity-building in emerging economies.
👥 読者別の含意
🔬研究者:Provides empirical evidence on CSRD implementation in an African context, contributing to the literature on global diffusion of ESG disclosure standards.
🏢実務担当者:Highlights specific gaps in double materiality and assurance that Kenyan companies face, offering lessons for firms in other emerging markets.
🏛政策担当者:Emphasizes the need for regulatory enforcement and capacity-building to align local reporting with international standards like CSRD.
📄 Abstract（原文）
This paper examines the influence of the Corporate Sustainability Reporting Directive (CSRD) on ESG strategies among companies listed on the Nairobi Securities Exchange (NSE), employing an exploratory design that combines quantitative and qualitative analysis of five leading NSE issuers to assess how CSRD-shaped disclosure practices influence ESG risk management within the Kenyan capital markets context. While the findings reveal that ESG reporting has expanded following the 2021 NSE guidance, alignment with core CSRD features remains uneven, particularly with respect to double materiality assessments and independent assurance, underscoring the need for the Capital Markets Authority and the NSE to strengthen enforcement mechanisms and provide targeted capacity-building initiatives that bring Kenyan ESG reporting into closer alignment with evolving global standards.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.59952/tuj.v8i1.443first seen 2026-05-05 23:26:52
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。