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インドインフラ産業におけるサステナビリティ報告フレームワークと環境開示範囲：GRIとBRSRの実証比較

Sustainability reporting frameworks and environmental disclosure coverage in the Indian infrastructure industry: an empirical comparison of GRI and BRSR (原題)

Susmita Bhowmick, Amit B. Mahindrakar

Frontiers in Sustainability📚 査読済 / ジャーナル2026-09-23#開示インフラ経営インパクト: 調達リスク対象セクター: construction
DOI: 10.3389/frsus.2026.1887529
原典: https://doi.org/10.3389/frsus.2026.1887529

🤖 gxceed AI 要約

日本語

インドのインフラ企業5社を対象に、GRIとBRSRの環境開示を内容分析と環境開示指数で比較した。両フレームワークの環境基準は大きく収斂するが、各々の制度的文脈に固有の指標も存在する。BRSRは任意指標報告を許容するため開示範囲に差が出る一方、騒音や建設関連の影響は対象外のままである。新興国における国内・国際報告要件の整合に示唆を与える。

English

This study compares GRI and BRSR environmental disclosures across five Indian infrastructure firms using content analysis and an Environmental Disclosure Index for FY2024-25. It finds strong convergence in environmental standards but also framework-specific indicators shaped by institutional context. BRSR allows voluntary reporting, producing varied coverage, while issues like noise pollution remain outside its scope. It offers insights for aligning national and international reporting in emerging economies.

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基準と統合報告書の連動が進む中、BRSRのような国内制度とGRIの整合を検討する事例は、国内基準と国際基準の橋渡しを考える上で参考になる。特にセクター別の開示ギャップ分析は、日本企業の業種別対応を検討する際に有用である。

In the global GX context

As global disclosure converges around ISSB/ISSB-aligned standards, India's BRSR offers a distinctive national framework case. This study's sector-specific comparison of GRI and BRSR contributes to understanding how emerging economies align domestic mandates with international norms, relevant to ISSB adoption debates and CSRD-style interoperability discussions.

👥 読者別の含意

🔬研究者:新興国における国内開示制度と国際フレームワークの収斂・乖離を実証的に分析する手法の参考になる。

🏢実務担当者:インフラ企業の開示担当者は、GRIとBRSRの重複・差分を把握し、報告負担軽減と開示品質向上に活用できる。

🏛政策担当者:国内制度設計において、国際基準との整合とセクター固有の開示ギャップ（騒音等）への対応を検討する材料となる。

📄 Abstract（原文）

As the infrastructure industry affects the environment in many aspects, it ought to be evaluated and addressed through standardized reporting frameworks that create transparency and accountability for entities’ stakeholders. To comprehend the significance of these frameworks for communicating entities’ sustainable performance, it becomes necessary to examine various frameworks used and their level of acceptance in the infrastructure industry. Using prominent sustainability reporting frameworks such as the Global Reporting Initiative (GRI) and Business Responsibility and Sustainability Report (BRSR), this study examined the level of acceptance and alignment through in-depth content analysis, with specific reference to environmental disclosures. Additionally, the study used the Environmental Disclosure Index standard metric to assess the extent of environmental disclosures by companies in their non-financial reporting for the financial year (FY) 2024-2025, using a sample of five infrastructure industry companies. The findings demonstrate significant convergence between the BRSR and GRI frameworks in their environmental disclosure standards, yet each framework also contains indicators specific to its unique regulations and institutional context. Case companies exhibited similar and acceptable environmental disclosure quality (EDCI ranging from 0.49–0.71), while BRSR coverage varied notably, indicating the framework’s capacity to allow for voluntary indicator reporting. Notably, while BRSR addresses many environmental impacts crucial to the infrastructure industry, other aspects, such as noise pollution and construction-related disturbances, remain outside of its current disclosure scope. This study contributes to the BRSR-based sustainability disclosure literature by taking a sector-specific approach, providing policymakers and academics with insights for aligning national and international reporting requirements in emerging economic contexts.

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