EFRAG「2026年最新動向」報告書、本日公開
専門家の視点
EFRAGの2026年版報告書は、ESRS準拠のサステナビリティ報告が2年目で質的に安定してきた実態を明らかにしています。特に、二重重要度評価を82%の企業が更新し、気候移行計画の開示が55%から69%に増加した点は、規制が企業の実務を動かしている証拠です。しかし、同時に「平均6.4の重要トピックを特定しながら、測定可能な目標を設定しているのは3.3トピックにとどまる」という数字は、物語と実体の間にある大きなギャップです。企業は開示すべき範囲を拡大し、気候変動や自社従業員といった分野ではほぼ全数が開示に踏み切っていますが、その先の「具体的な削減目標」「成果連動型の報酬設計」といった実行レイヤーでは、半数程度の企業しか進んでいません。この構造は、規制が物語を先に作り、企業がそれをなぞる形で報告書を書いているが、経営戦略やKPIへの翻訳が追いついていない「物語先走り」の典型です。特に注目すべきは、63%の企業がサステナビリティを経営陣のインセンティブに連動させている点です。
EFRAG publishes the 2026 edition of the State of Play Report, providing an evidence-based assessment of sustainability reporting practice over 900 assured 2025 sustainability statements prepared under ESRS. EFRAG is pleased to publish the 2026 State of Play Report on the implementation practices of the European Sustainability Reporting Standards (ESRS). The study draws on a baseline of 905 assured Fiscal Year 2025 (FY2025) sustainability statements, assessed against a structured set of 18 questions spanning the full breadth of the ESRS cross-cutting, environmental, social, and governance standards. Building on the inaugural edition covering 2024 sustainability statements, this year's study expands the scope of the analysis with new insights into companies' double materiality methodology, the linkage of material topics with executive incentive schemes, and the geographical disaggregation of environmental metrics. The methodology is documented in full in the report. Main practice observations: Reporting practices remain broadly stable in the second year of ESRS application, with E1 Climate Change (99%), S1 Own Workforce (99%), and G1 Business Conduct (95%) continuing to be the most frequently identified material topics across sectors and countries. 82% of companies updated their Double Materiality Assessment (DMA) compared with FY2024, while 67% adopted a hybrid approach, combining top-down and bottom-up methodologies. Climate transition planning continues to gain momentum, with the share of companies disclosing a Climate Transition Plan increasing from 55% to 69%, while 57% report near- and long-term decarbonisation targets aligned with a 1.5°C pathway. Sustainability is becoming more integrated into corporate strategy, although opportunities remain: companies identify on average 6.4 material ESRS topics, but set measurable targets for only 3.3, and 63% link sustainability performance to executive incentive schemes. Reporting continues to mature, with the average sus
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