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MULTI-CRITERIA STRATEGIC ANALYSIS OF ENTERPRISE CARBON RISKS

企業炭素リスクの多基準戦略分析 (AI 翻訳)

I. Belova, Oleksiy Yaroshchuk

The Economic Discourse📚 査読済 / ジャーナル2026-04-30#気候リスク経営インパクト: 調達リスク対象セクター: cross_sector
DOI: 10.36742/2410-0919-2026-1-10
原典: https://doi.org/10.36742/2410-0919-2026-1-10

🤖 gxceed AI 要約

日本語

本論文は、気候規制やCBAM、開示要件などが企業の戦略的レジリエンスに与える炭素リスクを多基準で分析する方法論を提案する。TCFDやIFRS S2、GHGプロトコル等を基に、規制・市場・技術・財務・サプライチェーン等のブロックから構成される統合炭素リスク指数と戦略ポジショニングマトリクスを開発した。炭素リスクを戦略的機動性の喪失リスクと捉え、炭素ガバナンスや内部炭素価格などの管理提案を行う。今後の実証研究が課題。

English

This paper proposes a multi-criteria strategic analysis methodology for enterprise carbon risks, integrating regulatory, market, operational, financial, value-chain, reporting, and reputational blocks into an integral carbon risk index. It develops a strategic positioning matrix based on carbon exposure and adaptive capacity, and interprets carbon risk as loss of strategic maneuverability. Management proposals include carbon governance, MRV, internal carbon pricing, and decarbonization portfolios. Empirical testing on Ukrainian enterprises is suggested for future research.

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

日本企業にとって、CBAMやIFRS S2（SSBJ基準）への対応は喫緊の課題であり、本論文の統合炭素リスク指数は、有報や統合報告書での気候関連開示を戦略的に整理する枠組みとして参考になる。特に、サプライチェーン全体の炭素リスクを可視化する手法は、日本企業のScope 3対応や投資家向け開示の質向上に寄与する可能性がある。

In the global GX context

This paper contributes to global GX scholarship by offering a structured framework for assessing enterprise carbon risks in the context of CBAM, IFRS S2, and CSRD. Its integral carbon risk index and strategic positioning matrix provide a practical tool for companies navigating climate-related disclosure and transition risks, complementing existing TCFD-aligned approaches. The emphasis on strategic maneuverability adds a novel perspective to carbon risk management.

👥 読者別の含意

🔬研究者:Provides a comprehensive multi-criteria framework for carbon risk assessment that can be empirically tested and extended.

🏢実務担当者:Offers a structured approach to integrate carbon risks into enterprise risk management and disclosure, useful for sustainability teams.

🏛政策担当者:Highlights the need for robust carbon risk assessment methodologies to support effective climate policy and CBAM implementation.

📄 Abstract（原文）

Introduction. Carbon risks increasingly affect enterprise strategic resilience through stricter climate regulation, carbon pricing, the EU Carbon Border Adjustment Mechanism, climate-related disclosure requirements, changes in access to capital and growing expectations of customers and partners regarding decarbonisation. For enterprises integrated into international value chains, carbon risk is no longer purely environmental and acquires financial, operational, market and reputational dimensions. Methods. The article applies a systems approach, structural and functional generalisation, risk-oriented classification, multi-criteria assessment and logical modelling. The source base includes TCFD, IFRS S2, GHG Protocol, EU CBAM and CSRD documents, as well as scientific publications with DOI on carbon transition risk, integration of carbon risks into ERM and CBAM impact on enterprises and EU trade partners. Results. A methodological approach to multi-criteria strategic analysis of enterprise carbon risks is substantiated. An integral carbon risk index is proposed, combining regulatory, market-export, operational-technological, financial, value-chain, reporting-information and reputational-strategic blocks. A strategic positioning matrix is developed according to carbon exposure and adaptive capacity. The author's position is to interpret carbon risk as a risk of losing strategic manoeuvrability, not merely as a risk of additional emission payments. Management proposals are formulated for carbon governance, MRV systems, internal carbon pricing, product carbon profiles and a decarbonisation portfolio. Discussion. Further research should empirically test the proposed methodology on Ukrainian enterprises in carbon-intensive sectors, taking into account CBAM, export structure, Scope 1-3 data availability and investment readiness for decarbonisation. Keywords: carbon risks, strategic analysis, multi-criteria assessment, decarbonisation, CBAM, climate reporting, GHG Protocol, IFRS S2, TCFD, enterprise.

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