Corporate Greenhouse Gas Disclosure in Brazil: Evidence from ISO 14001, ISO 14064, and the GHG Protocol
ブラジルにおける企業温室効果ガス開示：ISO 14001、ISO 14064、GHGプロトコルからの証拠 (AI 翻訳)
José Fernando Faro, Leandro Alves da Silva, Fernando Tobal Berssaneti
🤖 gxceed AI 要約
日本語
本研究は、ISO 14001、ISO 14064、GHGプロトコルを統合したMRVベースのガバナンス枠組みを提案し、ブラジルのGHGプロトコルプログラムでゴールドレベルのインベントリを公開する92社の特性を分析。ISO 14001認証と上場ステータスの有意な関連を示し、単独の基準ではなく補完的な実践が重要と結論。
English
This study proposes an integrated MRV-based governance framework combining ISO 14001, ISO 14064, and the GHG Protocol, and analyzes characteristics of 92 Brazilian companies publishing Gold-level GHG inventories. It finds a significant association between ISO 14001 certification and public listing, suggesting that complementary practices, not isolated standards, support robust climate disclosure.
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開示が進む中、本研究成果はISO認証と開示の連携が信頼性向上に寄与することを示唆。日本企業の開示実務においても、単独の基準ではなく統合的なガバナンス枠組みの重要性を再認識させる。
In the global GX context
Globally, as ISSB and CSRD mandates expand, this study provides evidence from an emerging economy that integrated MRV frameworks and certifications like ISO 14001 enhance disclosure credibility. It offers insights for multinational companies and policymakers seeking robust climate reporting practices beyond mere compliance.
👥 読者別の含意
🔬研究者:Provides an integrated MRV framework and empirical evidence on organizational drivers of GHG disclosure in an emerging market.
🏢実務担当者:Highlights the value of combining ISO certifications and GHG Protocol for credible climate reporting, useful for corporate sustainability teams.
🏛政策担当者:Suggests that policy should encourage complementary governance and verification practices, not just individual standards.
📄 Abstract（原文）
Corporate greenhouse gas (GHG) disclosure has become an increasingly important mechanism for improving transparency, accountability, and climate governance. Although ISO 14001, ISO 14064, and the GHG Protocol provide complementary approaches to environmental management, greenhouse gas quantification, and reporting, studies integrating these frameworks remain limited, particularly in emerging economies. This study proposes and theoretically substantiates an integrated Measurement, Reporting, and Verification (MRV)-based governance framework and empirically examines organizational characteristics associated with Brazilian companies that voluntarily publish Gold-level GHG inventories under the Brazilian GHG Protocol Program. A mixed-methods approach was adopted, combining bibliometric analysis, thematic content analysis supported by NVivo, and statistical analyses based on a sample of 92 organizations. The empirical analysis evaluates the association between ISO 14001 certification and selected organizational characteristics, including public listing status, within this homogeneous group of companies recognized for preparing complete and independently verified GHG inventories. The findings indicate a statistically significant association between ISO 14001 certification and public listing status and suggest that robust climate disclosure is supported by complementary governance, measurement, verification, and reporting practices rather than by the isolated adoption of individual standards. The study contributes to the literature by proposing an integrated MRV-based governance framework, providing empirical evidence from the Brazilian context, and offering practical insights for organizations seeking to strengthen the credibility and transparency of corporate climate reporting.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.3390/su18157861first seen 2026-08-04 05:58:57
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