Sustainability Evaluation in the Steel Industry: A Supply Chain Performance-Based Model
鉄鋼業におけるサステナビリティ評価：サプライチェーンパフォーマンスベースのモデル (AI 翻訳)
Antonio Savi, Luan Santos, Sofia Helena Zanella Carra, Giovanna Tosto Franco
🤖 gxceed AI 要約
日本語
鉄鋼業向けにESG評価モデルを適応し、サプライチェーンを含む統合評価を実施。ブラジルの鉄鋼企業とサプライヤーのデータを用い、最終スコアの61%がサプライチェーンに影響されることを示した。スコープ3の重要性を強調。
English
This paper adapts an ESG evaluation model to the steel industry, incorporating supply chain performance. Using data from a Brazilian steel company and its suppliers, it finds that 61% of the consolidated ESG score is driven by supply chain weightings, highlighting scope 3 dominance.
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
日本の鉄鋼業界にとって、サプライチェーン全体のESG評価はSSBJやスコープ3開示において重要。本モデルは日本の鉄鋼企業にも応用可能。
In the global GX context
The model addresses scope 3 challenges in the steel sector, critical for climate targets. It provides a practical framework for firms to evaluate supply chain ESG performance, aligning with ISSB/CSRD requirements.
👥 読者別の含意
🔬研究者:This paper offers a sector-specific ESG evaluation model with empirical validation, useful for researchers in supply chain sustainability and scope 3 accounting.
🏢実務担当者:Corporate sustainability teams in the steel industry can use this model to assess and improve supply chain ESG performance, especially for scope 3 reporting.
🏛政策担当者:Regulators can consider this model as a basis for developing mandatory supply chain disclosure standards for high-impact sectors.
📄 Abstract（原文）
Environmental, Social, and Governance (ESG) performance is increasingly relevant for corporate sustainability, mainly in high-impact sectors. Building on a previously developed ESG evaluation model, this paper adapts it to the steel sector, considering its specific context and challenges. The model evaluates an Anchor Company (AC), the buyer and focal point, and their Supply Chain (SC), outputting scores for each and a consolidated score, acknowledging the responsibility and potential impact of the SC. This work uses empirical data from a Brazilian steel company, which showed strong ESG maturity, and their suppliers, which showed decent ESG results. However, after integrating the scores, the final ESG score of the AC was significantly influenced by the SC, with 61% of the consolidated result structurally driven by the model's supply chain weighting, reflecting the dominance of scope 3 dynamics in the sector. The findings highlight that to promote effective sustainability, companies must go beyond their boundaries and actively address ESG risks and opportunities across their SC. This study contributes to the sustainability literature by proposing and testing a sector-specific ESG evaluation model in the Brazilian steel industry context, with practical implications for corporate decision-making and potential for adaptation to other regions and sectors.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.55845/jos-2026-2131first seen 2026-06-21 05:37:10
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