Climate Disclosure in the Global South
グローバル・サウスにおける気候情報開示 (AI 翻訳)
Maria Eduarda Lessa, Mariana Pargendler
🤖 gxceed AI 要約
日本語
本論文は、ブラジル、インド、中国、南アフリカといったグローバル・サウスの主要国における気候関連開示の動向を分析。国際基準（ISSB）の採用状況や二重重要度の導入を比較し、グローバル・サウスが先進国に劣らず、むしろ米国や日本を上回る開示基準を導入している事例を明らかにしている。ブラジルが世界で初めてISSB基準を採用したことや、中国が二重重要度を組み込んだこと、南アフリカとインドが先駆的なサステナビリティ報告枠組みを整備したことなどが注目点。
English
This paper examines corporate climate disclosure in the Global South (Brazil, India, China, South Africa), comparing adoption of international standards. It finds diverse patterns: Brazil was first to adopt ISSB, China modified for double materiality, South Africa and India pioneered beyond local norms. Global South jurisdictions often exceed US and Japanese requirements, challenging the resistance view.
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がISSB基準を踏襲し、2025年から有報での開示が始まったが、本論文はグローバル・サウスの一部が日本よりも先行していることを示す。日本の開示制度が国際的に遅れをとるリスクを認識し、二重重要度の検討など政策対応の参考となる。
In the global GX context
This global comparative study positions Global South countries as leaders in climate disclosure innovation, contradicting assumptions of regulatory lag. It provides evidence for the global spread of ISSB and double materiality, and highlights the US's unique absence of a federal framework after the SEC rule withdrawal—relevant for transition finance and cross-border standard-setting.
👥 読者別の含意
🔬研究者:A key reference for comparative disclosure law, illustrating the diversity of Global South approaches and their impact on global standard convergence.
🏢実務担当者:Useful for multinational companies to benchmark disclosure requirements across emerging markets and anticipate future regulatory trends.
🏛政策担当者:Regulators in Japan and other countries can learn from the innovative approaches in Brazil, China, South Africa, and India to enhance their own frameworks.
📄 Abstract（原文）
Abstract This chapter examines the emerging landscape of corporate climate disclosure in the Global South, focusing on Brazil, India, China, and South Africa (BICS), and compares the adoption of international standards by the largest economies in both the Global South and North. The authors analyse these early developments in view of three perspectives on Global South regulatory tendencies: the resistance view, predicting opposition to climate change measures due to developmental concerns; the foreign influence view, suggesting greater susceptibility to international standards; and the legal heterodoxy view, positing that Global South jurisdictions develop legal innovations incorporating broader public policy objectives. The authors find diverse patterns combining elements of all three views. Strikingly, all ten jurisdictions examined in the Global South and North have adopted some form of corporate climate disclosure in the last decade. However, following the withdrawal of the US Securities and Exchange Commission’s defence for its climate rule in 2025, the US stands out as the only major jurisdiction lacking a dedicated federal climate disclosure framework. Consistent with the foreign influence view, Brazil was the first jurisdiction worldwide to adopt ISSB standards, while China modified these standards to include double materiality. The chapter observes evidence of legal heterodoxy, with South Africa and India implementing pioneering frameworks for sustainability reporting that anticipated the European Union’s emphasis on double materiality. While Global South jurisdictions fall behind EU standards, they often exceed US and Japanese requirements, thereby contradicting a strong version of the resistance view in this area.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.1093/9780197809198.003.0019first seen 2026-05-14 23:00:59
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