Getting Physical: The Foundations of Climate Evidence in Accounting
物理的リスク把握：会計における気候エビデンスの基礎 (AI 翻訳)
Tanya Fiedler, A. Pitman, Sarah Perkins-Kirpatrick
🤖 gxceed AI 要約
日本語
本論文は、会計において物理的気候リスクの財務影響を評価するための信頼性のある証拠の必要性を論じる。全球気候モデル（GCM）の活用とその限界を認識し、4つの原則を提案する。実務者や基準設定者への実践的ガイダンスを提供。
English
This paper addresses the need for credible evidence on physical climate risk in accounting. It examines the use of global climate models (GCMs), their limitations, and proposes four principles for responsible use to produce decision-useful information for preparers, auditors, and standard setters.
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が気候関連開示基準を策定中であり、物理的リスク評価が重要。本論文の原則は日本企業がGCMを適切に活用し、開示の信頼性を高める上で参考になる。
In the global GX context
Global frameworks like TCFD, ISSB, and CSRD require physical climate risk disclosure. This paper provides foundational principles for using climate model evidence in accounting, bridging climate science and financial reporting.
👥 読者別の含意
🔬研究者:Provides principles for integrating climate model evidence into accounting research.
🏢実務担当者:Offers guidance on responsibly using climate models for physical risk disclosure.
🏛政策担当者:Inform standard setters on how to incorporate climate model evidence into accounting standards.
📄 Abstract（原文）
This perspective addresses the growing need for credible, decision-useful approaches to assessing the financial impact of physical climate risk in accounting. Doing so requires accounting to expand its evidence base to include global climate models (GCMs), the sole source of information about how the climate will change. Because future climate outcomes depend on complex physical and social system interactions, even the most advanced models generate evidence that, although indispensable, is incomplete and uncertain at business-relevant scales. When these limits go unrecognized, climate model outputs can be misunderstood or misapplied, producing unreliable information that poses risks to preparers, auditors, and the wider financial system. In response, this perspective develops four principles for the responsible use of climate model evidence in accounting, providing practical guidance to preparers, auditors, market participants, and standard setters on how decision-useful information can be developed. Data Availability: Appendix A includes information on simulations from the CMIP5 and CMIP6 climate model ensembles used in this study. JEL Classifications: M40; M41; M42; M48; Q51; Q54.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.2308/horizons-2024-129first seen 2026-06-29 08:17:44
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