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企業はなぜ気候変動に取り組むのか:緩和と適応のレジリエンスに基づく視点

Why do companies tackle climate change? A mitigation and adaptation resilience-based view (原題)

Federica Gasbarro, Antonio Tencati

Global Sustainability📚 査読済 / ジャーナル2026-08-03#気候リスクOrigin: Global経営インパクト: 調達リスク対象セクター: cross_sector
DOI: 10.1017/sus.2026.10079
原典: https://www.cambridge.org/core/services/aop-cambridge-core/content/view/8EB8DF504519525148D175B58E33513A/S2059479826100799a.pdf/div-class-title-why-do-companies-tackle-climate-change-a-mitigation-and-adaptation-resilience-based-view-div.pdf
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🤖 gxceed AI 要約

日本語

2021年CDP質問票に回答した世界5,910社を分析し、企業の緩和・適応対応のドライバーをロジスティック回帰で特定した。物理的気候リスクを認識する企業は低炭素移行計画(Exp(β)=1.65)、適応策(2.19)、統合戦略(4.42)の実施オッズが高い。他の気候関連リスクの認識も適応と包括戦略の採用を強く促進する。緩和と適応を補完的に捉える「レジリエンス視点」の妥当性を支持する。

English

Analyzing 5,910 firms responding to the 2021 CDP questionnaire, this study uses logistic regression to identify drivers of corporate climate responses. Firms perceiving physical climate risks show higher odds of adopting low-carbon transition plans (Exp(β)=1.65), adaptation measures (2.19), and integrated strategies (4.42). Other climate-related risks further boost adaptation and comprehensive strategy adoption, supporting a mitigation-and-adaptation resilience perspective.

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

CDP回答データを用いた企業の気候リスク認識と対応の関係分析は、SSBJ基準や有報での気候関連開示を進める日本企業にとって、リスク認識が出発点となることを示す実証的根拠となる。適応策の採用率が6%と極端に低い事実は、日本の適応計画策定支援の必要性を示唆する。

In the global GX context

This large-scale CDP-based study reinforces the TCFD/ISSB logic that risk perception drives disclosure and action, offering empirical backing for the disclosure-to-action pathway central to global frameworks. Its finding that adaptation lags far behind mitigation (6% vs 41.3%) highlights a gap regulators and standard-setters should address.

👥 読者別の含意

🔬研究者:CDPデータを用いた大規模実証で、緩和・適応を統合したレジリエンス枠組みの理論的基盤を提供する。

🏢実務担当者:物理的リスク認識が適応策・統合戦略の採用を強く促すことを示し、リスク評価から戦略立案への社内プロセス設計に活用できる。

🏛政策担当者:適応策採用率の低さは政策支援の余地を示し、適応計画の義務化やインセンティブ設計の根拠となる。

📄 Abstract(原文)

Abstract Non-Technical Summary Corporate mitigation and adaptation responses to climate change are still considered as distinct strategies, rather than complementary ways of managing climate risk. An analysis of 5,910 companies that responded to the Carbon Disclosure Project (CDP) questionnaire in 2021 suggests that companies perceiving physical climate risks are more likely to define low-carbon transition plans, adaptation measures, and integrated climate strategies combining both. Other climate-related risks (e.g., technology risk) also drive adaptation and a comprehensive climate strategy. This argues for interpreting the business response to climate change from a mitigation and adaptation resilience perspective. Technical Summary In current scientific debate and practice, corporate mitigation and adaptation responses to climate change are often investigated in isolation. Drawing on a global sample of 5,910 companies responding to the 2021 CDP questionnaire, predominantly from Asia (37.1%), the Americas (31.5%), and Europe (28.2%), across Manufacturing (37.7%) and Services (21.9%), we conducted a logistic regression to identify key drivers of corporate responses to climate change. 41.3% of firms develop a low-carbon transition plan, 6% adopt adaptation measures, and 3.9% integrate both. Companies perceiving physical risks exhibit higher odds of implementing mitigation (p-value < 0.001, Exp(β) = 1.65), adaptation (p-value < 0.01, Exp(β) = 2.19), and a comprehensive strategy (p-value < 0.01, Exp(β) = 4.42). Nested other climate-related risks further increase the odds of adopting adaptation (p-value < 0.01, Exp(β) = 11.02) and a comprehensive strategy (p-value < 0.01, Exp(β) = 38.96). These results support interpreting business responses to climate change from a mitigation and adaptation resilience perspective. Social Media Summary Mitigation and adaptation are complementary. CDP data from 5,910 firms show risk perception drives climate action.

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