Corporate Sustainability Metrics and Environmental Human Rights: Developing Rights-Based Indicators for Science-Based SDGs’ Targets in India and China
企業のサステナビリティ指標と環境的人権：インドと中国における科学に基づくSDGs目標のための権利ベース指標の開発 (AI 翻訳)
Sushmita Dhar, Mohd Imran
🤖 gxceed AI 要約
日本語
本研究はインドと中国を対象に、環境的人権を統合した企業サステナビリティ指標を開発した。SDG達成度は中国が74.4、インドが67.0と差があるが、両国とも環境的人権の認識は低く、評価企業の2%未満しか地域コミュニティの環境的人権を尊重するコミットメントを明示していない。5カテゴリー15のコア指標からなる権利ベースの枠組みを提案し、国際基準との調和を勧告している。
English
This study develops rights-based indicators for corporate sustainability in India and China, integrating environmental human rights. China scores 74.4 on the SDG Index vs India's 67.0, but fewer than 2% of companies explicitly commit to respecting environmental human rights. It proposes a framework of 15 core indicators across five categories, recommending harmonization with international standards.
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基準や有報でのサステナビリティ開示が進む中、人権デューディリジェンスの統合が課題。本枠組みは環境的人権を科学的目标と結び付ける点で、日本の開示実務に示唆を与える。
In the global GX context
This paper fills a global gap between ESG reporting and environmental human rights, relevant to ISSB and CSRD frameworks. It provides a replicable indicator set for integrating rights-based approaches into science-based targets.
👥 読者別の含意
🔬研究者:The mixed-methods approach and indicator framework offer a template for studying human rights in corporate sustainability across different regulatory contexts.
🏢実務担当者:Corporate sustainability teams can use the 15 core indicators to assess and improve their environmental human rights performance and alignment with SDGs.
🏛政策担当者:Regulators in emerging economies and global standard setters should consider the proposed harmonization for more accountable sustainability reporting.
📄 Abstract（原文）
Despite increasing adoption of Environmental, Social, and Governance (ESG) reporting by corporations, existing frameworks inadequately integrate environmental human rights principles with science- based sustainability targets. This study addresses this gap by developing rights-based indicators for corporate sustainability in India and China. Employing a convergent mixed-methods design, this study synthesises data from Sustainable Development Report, World Benchmarking Alliance corporate assessments, national SDG monitoring systems, and regulatory frameworks (SEBI BRSR for India; mandatory environmental disclosure requirements for China) spanning 2018 to 2025, combined with legal analysis. Results reveal significant differences in SDG achievement, with China scoring 74.4 compared to India’s 67.0 on the SDG Index, though both countries exhibit substantial gaps in environmental human rights integration. According to the World Benchmarking Alliance Nature Benchmark, fewer than 2% of assessed companies explicitly acknowledged commitments to respecting environmental human rights of local communities, while only 12% committed to ensuring access to clean water and sanitation. This study contributes a rights-based environmental indicator framework comprising 15 core indicators across five categories: Environmental Procedural Rights, Environmental Substantive Rights, Corporate Environmental Accountability, Science-Based Targets, and Social Justice and Equity. Key recommendations include harmonisation of internationally accepted rights- based sustainability reporting standards, capacity-building programmes, and monitoring mechanisms to ensure corporate environmental commitments translate into effective community protection.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1051/bioconf/202622507004first seen 2026-05-05 21:48:08
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。