Materiality, Non-Financial Reporting and SDGs Integration: A Critical Analysis of Corporate Practices from the PSI Index
マテリアリティ、非財務報告とSDGs統合：PSI指数における企業実践の批判的分析 (AI 翻訳)
A. Rodrigues, R. Fragoso, Miguel Varela
🤖 gxceed AI 要約
日本語
ポルトガルのPSI指数に上場する16社を対象に、マテリアリティ評価とSDGs統合の実践を2021～2024年にわたり縦断的に分析。エネルギー・公益・林業・素材企業はKPIと目標を伴う優先SDGsに変換する一方、小売・サービス・金融・建設は記述的であることを示す。CSRD移行前の開示実務の多様性を明らかにし、戦略統合を評価する再現可能なコーディング手法を提供する。
English
This study analyzes how 16 Portuguese PSI Index companies integrate material sustainability issues and SDGs into strategies and non-financial reports (2021-2024). Results show heterogeneous practices: energy, utilities, forestry, and materials firms consistently translate material issues into priority SDGs with KPIs, while retail, services, finance, and construction remain descriptive. It provides longitudinal evidence pre-CSRD and a replicable coding approach for assessing strategic integration.
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開示基準や有報でのサステナビリティ情報開示が進む中、マテリアリティとSDGsの統合度を評価する手法は、日本企業の開示品質向上や投資家対応に示唆を与える。特に、業種による開示成熟度の差は、日本企業のベンチマークとして有用。
In the global GX context
This paper offers a replicable framework for assessing materiality-SDG integration, relevant for global disclosure scholarship as companies transition to ISSB/CSRD. It highlights sectoral heterogeneity in reporting quality, which can inform standard-setters and investors evaluating non-financial disclosure maturity.
👥 読者別の含意
🔬研究者:Provides a longitudinal, replicable coding approach to assess materiality-SDG integration, useful for comparative studies.
🏢実務担当者:Benchmarking tool for companies to evaluate their own SDG reporting maturity against sector peers.
🏛政策担当者:Highlights sectoral gaps in non-financial reporting that may inform regulatory guidance or enforcement priorities.
📄 Abstract（原文）
This study analyzes how 16 companies listed on the Portuguese PSI Index integrate material sustainability issues and the Sustainable Development Goals (SDGs) into corporate strategies and non-financial reports (2021–2024). The PSI Index provides a distinctive empirical setting due to its small, concentrated capital market and strong exposure to European sustainability regulation. Using a longitudinal qualitative content analysis and an adapted PwC framework, the article examines the nexus between materiality assessments, SDG prioritization, and strategic integration. Results reveal highly heterogeneous reporting practices. Energy, utilities, forestry, and materials companies consistently translate material issues into priority SDGs backed by KPIs and measurable targets. Conversely, retail, services, finance, and construction firms remain mostly descriptive. The study contributes by providing longitudinal evidence in the pre-CSRD transition, linking materiality maturity with SDG reporting quality, and offering a replicable coding approach to assess strategic integration. Limitations include reliance on published reports and sectoral diversity.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://symphonya.unicusano.it/article/download/13810/12064first seen 2026-08-01 06:25:51
🔔 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。