How Corporations Operationalize Climate‐Related Risks and Opportunities: Evidence From Qualitative Expert Interviews
企業が気候関連リスクと機会をどのように運用化するか：定性エキスパートインタビューからのエビデンス (AI 翻訳)
Sebastian Rhein, Laura Engel, T. Dreier, Helene Ida Kleiber
🤖 gxceed AI 要約
日本語
本稿は、気候関連リスク・機会の開示における企業の実践的課題を探るため、サステナビリティ専門家への半構造化インタビューを実施。TCFDが主要な参照枠組みとなっている一方、組織のアプローチは未成熟で、リスク回避とコンプライアンス重視が支配的であることを発見した。効果的な開示と気候レジリエンスには、ステークホルダー力学、実装成熟度、データ品質、ガバナンスの4領域が鍵となる。
English
This study investigates how corporations operationalize climate-related risk and opportunity disclosure through eight semi-structured interviews with sustainability professionals. Findings show that while TCFD serves as the primary framework, organizational approaches remain nascent, with emphasis on risk avoidance and compliance over opportunity-seeking. Four interrelated domains—stakeholder dynamics, implementation maturity, data integration, and governance—act as both enablers and barriers to effective reporting and climate resilience.
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基準がTCFDを基盤としており、本稿の知見は日本の企業が気候関連開示を実際に運用する際の障壁と促進要因を理解する上で示唆に富む。特に、開示の形式と実質的な実施の乖離は、日本の有報や統合報告書における実効性向上に役立つ。
In the global GX context
As TCFD recommendations evolve into ISSB standards globally, this paper provides timely qualitative evidence on how companies interpret and implement climate-related disclosure requirements. The identified gaps between formal compliance and substantive integration are relevant for regulators and standard-setters aiming to improve the effectiveness of mandatory climate reporting frameworks worldwide.
👥 読者別の含意
🔬研究者:Provides rich qualitative data on the organizational processes behind climate disclosure, highlighting areas for further quantitative or comparative research.
🏢実務担当者:Identifies key enablers and barriers (e.g., data quality, governance) that corporate sustainability teams can address to move beyond compliance toward strategic climate management.
🏛政策担当者:Reveals the disconnect between regulatory expectations and company practices, suggesting that capacity-building and implementation guidance are needed alongside standard-setting.
📄 Abstract（原文）
Climate‐related risks and opportunities have become a central concern for companies as climate change increasingly affects business models, value chains, and long‐term competitiveness. However, limited evidence exists about how corporations confront the attendant practical and strategic challenges of climate‐related risk and opportunity disclosure. Empirical evidence remains limited on how firms confront the practical and strategic challenges of responding to growing regulatory and stakeholder expectations embedded in climate‐related reporting frameworks, such as the TCFD. Addressing this gap, this study investigates how organizations interpret and operationalize these rising expectations in practice. We conducted eight semi‐structured interviews with sustainability professionals across industries and analyzed the data using the GABEK method in WinRelan to map expert perspectives and infer underlying meaning structures. Findings indicate that the TCFD has become the primary reference framework for risk‐ and opportunity‐related reporting, yet organizational approaches remain heterogeneous and largely nascent. Most companies emphasize risk avoidance and regulatory compliance over opportunity‐oriented innovation. The study highlights three interrelated domains that function as both enablers and barriers to effective climate‐related reporting and climate resilience, namely (1) stakeholder dynamics; (2) implementation maturity and institutionalization; (3) data availability, quality, and integration; and (4) organizational governance and structural embedding. The findings contribute to the literature by shedding light on the organizational conditions under which climate‐related reporting frameworks are translated into practice, highlighting persistent gaps between formal disclosure requirements and substantive implementation.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1002/bse.70918first seen 2026-05-05 21:44:32
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。