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Development of Information Support for Reporting on Sustainable Development of Oil and Gas Companies

石油・ガス企業の持続可能な発展に関する報告の情報支援の開発 (AI 翻訳)

E. Voronova, M. Simonova

Auditor📚 査読済 / ジャーナル2026-07-30#開示インフラ対象セクター: oil_gas
DOI: 10.12737/1998-0701-2026-12-7-24-34
原典: https://doi.org/10.12737/1998-0701-2026-12-7-24-34

🤖 gxceed AI 要約

日本語

本論文は、石油・ガス企業の持続可能な発展報告における情報支援の現状を、国際・国内規制の枠組みを踏まえて分析する。二回路モデルを提案し、ロシア企業の報告改善の方向性を示す。国際比較可能性と国内規制の調和が課題。

English

This paper analyzes information support for sustainability reporting in oil and gas companies, considering international and national regulatory frameworks. It proposes a two-circuit model and identifies improvement areas for Russian companies, balancing emerging national regulations with international comparability.

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開示基準の適用が進む中、石油・ガスなど資源系企業の報告実務に示唆を与える。国際比較可能性と国内規制の調和という課題は日本にも共通する。

In the global GX context

Contributes to global discourse on sustainability disclosure infrastructure, particularly for extractive industries. Highlights challenges of aligning national frameworks with international standards like ISSB.

👥 読者別の含意

🔬研究者:Provides a model for information support in sustainability reporting that could be adapted to other contexts.

🏢実務担当者:Offers insights for oil and gas companies on structuring sustainability reports to meet both national and international expectations.

🏛政策担当者:Relevant for regulators designing national sustainability disclosure frameworks that aim for international interoperability.

📄 Abstract（原文）

The article discusses issues of information support for reporting on sustainable development in oil and gas companies, taking into account the current state of international and national regulatory frameworks. The authors proposed a two-circuit model of information support for reporting on the sustainable development of oil and gas companies. Areas for improvement of information support for reporting of Russian oil and gas companies in the context of the emerging national regulatory framework and the continuing need for international comparability of the disclosed data are formulated.

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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。