Integrating Climate Risk into Environmental Management Accounting: Institutional Pressures and Organisational Responses in Zimbabwe
環境管理会計への気候リスクの統合：ジンバブエにおける制度的圧力と組織的対応 (AI 翻訳)
Moses Nyakuwanika, M. Panicker
🤖 gxceed AI 要約
日本語
本研究は、ジンバブエの組織が環境管理会計（EMA）に気候リスクをどのように統合しているかを調査。制度的理論とセンスメイキングの視点から、気候リスク認識は主にグローバルな投資家と基準（規範的・模倣的圧力）によって促進されるが、現地の強制的執行は弱いことを発見。EMAの実践は断片的で、内部炭素価格付けや環境原価計算などの手法が部分的に導入されている。障壁として、規制執行の弱さ、限られた資金・データ、経営陣の態度が挙げられた。
English
This study explores how organizations in Zimbabwe integrate climate risk into Environmental Management Accounting (EMA). Using institutional theory and sensemaking, it finds climate risk awareness is driven by global investors and standards (normative and mimetic pressures) rather than weak local enforcement. EMA practices are fragmented, with techniques like internal carbon pricing and environmental cost accounting partially integrated. Key barriers include weak regulatory enforcement, limited resources, data gaps, and managerial attitudes. The study provides empirical evidence from a resource-constrained emerging economy, offering insights for policy and practice.
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基準の策定が進むが、本論文は規制執行の弱さや組織内の分断が気候会計統合の障害となることを示唆。日本の強固な規制環境でも、中小企業や資源制約のあるセクターでは同様の課題が生じる可能性がある。
In the global GX context
As ISSB and CSRD push for climate disclosure globally, this paper highlights the gap between international normative pressure and local implementation in emerging economies. It underscores the need for stronger coercive mechanisms and capacity building to integrate climate risk into accounting practices.
👥 読者別の含意
🔬研究者:Extends Institutional Theory by showing depth of EMA-climate integration and role of sensemaking; provides rare empirical evidence from an understudied context.
🏢実務担当者:Highlights the importance of formalizing climate accounting and overcoming barriers like data limitations and managerial attitudes; suggests internal carbon pricing as a tool.
🏛政策担当者:Offers insights for developing carbon accounting guidelines and enforcement mechanisms in resource-constrained settings.
📄 Abstract（原文）
This study explored how organisations in Zimbabwe integrate climate risk into Environmental Management Accounting (EMA) and how this enhances sustainable value creation. The study adopted the Institutional Theory and the sensemaking lens. It employed an inductive, interpretivist, qualitative research design, utilising in-depth interviews with 11 senior professionals in accounting, operations, non-governmental organisations (NGOs), sustainability, and regulatory positions. Climate risk awareness was found to be primarily driven by global investors and standards (normative and mimetic pressures), rather than by weak local coercive enforcement (coercive pressures). Although EMA practices are developing, their application remains fragmented, and their integration into basic accounting systems is only partial, with organisations employing techniques such as internal carbon pricing, environmental cost accounting, and material flow accounting. Key barriers to EMA-climate integration include weak regulatory enforcement, limited financial resources, insufficient data, and managerial attitudes. In addition, participants viewed EMA-enabled climate issues as strategic and linked them to improved resource efficiency and resilience, thereby creating long-term value. The findings of the study extend Institutional Theory by highlighting the depth of EMA-climate integration and the role of organisational sensemaking in this process. The findings of this study provide rare empirical contextual evidence on EMA-climate risk integration in a resource-constrained emerging economy. The study’s findings offer insights for policymakers to develop carbon accounting guidelines and for organisational management to formalise climate accounting and embed sustainability into decision-making.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://www.lidsen.com/journals/aeer/aeer-07-03-020/aeer.2603020.pdffirst seen 2026-07-23 06:08:36
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