Assessing the completeness and reliability of environmental information disclosure in integrated reporting of major public companies
主要公開企業の統合報告における環境情報開示の完全性と信頼性の評価 (AI 翻訳)
I. Legasova
🤖 gxceed AI 要約
日本語
本研究は、ロシアの主要公開企業（ガスプロムネフチ、タトネフチ、トランスネフチ、ルクオイル、ノバテック）の統合報告における環境情報開示の完全性と信頼性を実証分析した。国際・国内基準の存在にもかかわらず、グリーンウォッシュのリスク、データ検証の不統一、集計データの開示、環境指標と財務成果の統合不足などの体系的な欠陥を明らかにした。理論と実践のギャップを埋めるための標準化、独立監査、環境・財務パフォーマンスの関連性を示す方法論の開発を提言している。
English
This study empirically analyzes the completeness and reliability of environmental disclosure in integrated reports of major Russian public companies (Gazpromneft, Tatneft, Transneft, LUKOIL, NOVATEK). Despite international and national standards, it identifies systemic deficiencies: greenwashing risks, inconsistent data verification, aggregated data presentation, and poor integration of environmental indicators with financial results. The authors call for standardization, independent auditing, and methodologies linking environmental performance to financial outcomes and long-term value creation.
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、本論文の指摘するグリーンウォッシュやデータ検証の課題は、日本の開示実務にも示唆を与える。特に、環境情報と財務情報の統合の難しさは、日本の統合報告書作成企業にも共通する課題であり、今後の開示品質向上の参考となる。
In the global GX context
This paper contributes to global disclosure scholarship by empirically documenting greenwashing risks and verification gaps in Russian integrated reporting. Its findings resonate with global debates on ISSB/CSRD implementation, highlighting the need for robust assurance and standardized metrics. The study offers a comparative lens for emerging markets and reinforces the importance of linking environmental data to financial performance.
👥 読者別の含意
🔬研究者:Provides empirical evidence on environmental disclosure gaps in Russian integrated reports, useful for comparative studies on greenwashing and reporting quality.
🏢実務担当者:Highlights common pitfalls in environmental disclosure (e.g., lack of verification, aggregation) that corporate sustainability teams should avoid to enhance credibility.
🏛政策担当者:Underlines the need for standardized environmental reporting and independent auditing, informing regulatory efforts to improve disclosure reliability.
📄 Abstract（原文）
In the context of the global transformation of the economic paradigm and increasing attention to climate change, issues of sustainable development and environmental responsibility of businesses are becoming key factors in long-term corporate strategy. This study assesses the completeness and reliability of environmental disclosure in the integrated reporting of leading Russian public companies. This paper provides an empirical analysis of environmental disclosure practices in non-financial reports of major corporations (PAO Gazpromneft, PAO Tatneft, PAO Transneft, PAO LUKOIL, PAO NOVATEK) and identifies key trends and challenges. Despite the existence of international and national standards, as well as the significant contribution of Russian scholars to the development of non-financial reporting theory, the practice of environmental disclosure is fraught with systemic deficiencies. These include the persistence of greenwashing risks, the lack of uniform approaches to data verification, aggregated data presentation without disaggregation by source or calculation methodology, and poor integration of environmental indicators with financial results. The study found that companies demonstrate a comprehensive approach, but the depth and emphasis of disclosure vary. The identified gaps between theory and practice necessitate further research aimed at standardizing approaches, implementing independent auditing, and developing methodologies that clearly demonstrate the link between environmental performance and financial performance and long-term value creation strategies.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.34020/1993-4386-2026-2-141-148first seen 2026-08-09 05:15:37
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