Climate Change Reporting Aligned with the TCFD Framework: A Bibliometric Mapping
TCFDフレームワークに沿った気候変動報告：計量書誌学的マッピング (AI 翻訳)
Nur Syafiqah Hussin, Y. Yusri, Salehah Zafirah Zulkepli, Nur Quratun ‘Aini Haron
🤖 gxceed AI 要約
日本語
本論文は、TCFDフレームワークに準拠した気候変動報告（CCR）の文献を計量書誌学的に分析した。主要な著者や機関は先進国に集中し、インドやマレーシアも貢献している。キーワード分析では、TCFDからISSBへの移行が明らかになった。
English
This study conducts a bibliometric analysis of climate change reporting aligned with the TCFD framework. Findings show that key authors and institutions are from developed countries, with contributions from India and Malaysia. Keyword shifts from TCFD to ISSB reflect the evolving regulatory landscape.
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ISSB基準を踏まえた開示基準を策定中であり、TCFDからISSBへの移行は日本企業の開示実務に直接影響する。本論文の計量分析結果は、日本の研究者や実務者が国際的な研究動向を把握するための基礎資料となる。
In the global GX context
Globally, the TCFD framework has been influential but is now transitioning under ISSB. This bibliometric mapping provides a snapshot of research development, useful for understanding how climate disclosure scholarship has evolved and where future research may head.
👥 読者別の含意
🔬研究者:Provides a bibliometric overview of TCFD-aligned climate reporting literature, useful for identifying key authors and research gaps.
🏢実務担当者:Understanding the shift from TCFD to ISSB helps disclosure teams anticipate regulatory trends.
🏛政策担当者:Highlights the international research landscape and the adoption of TCFD/ISSB across countries, informing policy benchmarking.
📄 Abstract（原文）
Climate change reporting (CCR) has emerged as a medium of communication in the corporate reporting landscape, focusing on information related to the transition to a low-carbon economy or net-zero carbon emissions. The provision of climate information has evolved beyond narrative and qualitative forms, and the provision of quantitative data has made the CCR a valuable source for stakeholders’ environmental evaluations. Meanwhile, the influential role of the Task Force on Climate-related Financial Disclosure (TCFD) framework in shaping the climate disclosure regulatory landscape globally has prompted the current study to analyse the development of CCRs aligned with TCFD. The bibliometric analysis was conducted in the Scopus database, and the results show that publications on CCR aligned with TCFD began in 2009, with the most prominent authors and leading institutions coming from developed countries. Other developing countries contributing to the publications include India and Malaysia. Findings also reveal the most-used keyword in the research area related to the climate regulatory landscape, corporate climate transparency, and accountability. The shift of the keyword used in current documents to the ISSB reflects the ongoing development of the monitoring role of climate reporting under the purview of the International Sustainability Standards Board (ISSB), as the TCFD has been disbanded. Future research may focus on science mapping of bibliometric analysis to gain insight and comparison into the past, present and future direction of research on the development of climate-related information disclosures.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://rsisinternational.org/journals/ijriss/uploads/vol10-iss6-pg8951-8960-202606_pdf.pdffirst seen 2026-07-09 05:42:21
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