Climate-Related Financial Disclosures: A Theory-Driven Integrated Review in the IFRS S1 and S2 Era
気候関連財務開示：IFRS S1およびS2時代における理論主導の統合レビュー (AI 翻訳)
Wisdom Okere, Cosmas Ambe
🤖 gxceed AI 要約
日本語
本レビューは、IFRS S1/S2導入期における気候関連財務開示（CRD）の実証研究を理論主導で統合し、開示の決定要因・質・結果に関する知見を整理する。2010〜2025年の研究を対象に、レジティマシー理論やステークホルダー理論など複数理論を適用し、開示水準の向上と質・意思決定有用性の課題を指摘する。統合フレームワークと今後の研究課題を提示する。
English
This review integrates empirical research on climate-related financial disclosures (CRD) in the IFRS S1/S2 era, synthesizing findings on determinants, quality, and consequences. Applying multiple theories to studies from 2010-2025, it finds rising disclosure levels but persistent challenges in quality and decision-usefulness. Proposes an integrated framework and research agenda.
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
SSBJ開示基準の適用が目前に迫る日本企業にとって、IFRS S1/S2の理論的整理は開示実務の設計に示唆を与える。本レビューは、有報・統合報告書での気候開示の質向上と投資家対応の論点整理に有用。
In the global GX context
As IFRS S1/S2 become the global baseline, this review offers a structured synthesis of CRD evidence, highlighting gaps in quality and decision-usefulness. It informs regulators (ISSB, SEC, CSRD) and firms on the state of practice and future research directions.
👥 読者別の含意
🔬研究者:Provides an integrated theoretical framework and research agenda for CRD studies in the IFRS era.
🏢実務担当者:Highlights persistent quality and decision-usefulness gaps to guide corporate disclosure improvements.
🏛政策担当者:Offers evidence on CRD outcomes to inform standard-setting and regulatory implementation.
📄 Abstract（原文）
Purpose: Climate-related financial disclosures (CRDs) have transitioned from voluntary reporting initiatives to growing mandatory disclosures under the International Sustainability Standards Board’s IFRS S1/S2. Despite a rapidly growing empirical literature, findings remain fragmented, theoretically concentrated, and often inconsistent in outcomes. Methodology: This study conducts a theory-driven integrative review of empirical CRD studies published between 2010 and 2025. Drawing on legitimacy, stakeholder, agency, institutional, signalling and dynamic capabilities theories, the review synthesises evidence on the determinants, quality and consequences of climate-related disclosures across developed and emerging markets. Findings: The findings reveal increasing disclosure levels but persistent challenges regarding disclosure quality, emission outcomes, and decision usefulness. Implication: Therefore, IFRS S1/S2 provides a structural break in CRD research, shifting emphasis toward financially material, decision-usefulness climate disclosures. Originality: This study proposes an integrated multi-theoretical framework and outlines a forward-looking research agenda with implications for scholars, regulators, firms, shareholders and investors.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.59857/scqqf376first seen 2026-08-06 05:06:23
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