カザフスタンとウズベキスタンの発行体向けTCFD・TNFD勧告準拠の企業開示指標

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:TCFD/TNFD準拠度を定量化する40点指数の設計と、規制設計が開示質に与える影響の実証枠組みを参考にできる。

🏢実務担当者:中央アジアの取引先・投資先の気候・自然開示の成熟度を把握し、サプライチェーンや投融資先のエンゲージメント優先度判断に使える。

🏛政策担当者:上場規則や規制設計が開示品質と情報非対称性をどう変えるか、新興国市場での開示義務化の効果を検討する際の参照事例となる。

This hand-collected dataset evaluates the structural maturity and quality of corporate climate- and nature-related financial disclosures in the transition economies of Central Asia, focusing on its two largest nations: Kazakhstan and Uzbekistan. The dataset serves to test the core institutional hypothesis that country-level regulatory design and capital market frameworks (such as stock exchange listing mandates) significantly reduce information asymmetry under high environmental uncertainty. The empirical observations were finalized as of September 1, 2026, and are based solely on firms' primary corporate annual reports, sustainability reports, integrated reports, and dedicated IFRS S1/S2 standalone statements for the 2025 fiscal year. The sample comprises 20 systemic, large-cap corporate enterprises carefully selected based on their regional market capitalization, economic importance, and localized environmental footprints. The sample spans seven critical, environmentally vulnerable industries: Oil and Gas (n=4), Mining and Metals (n=5), Energy and Utilities (n=2), Financial Institutions (n=3), Chemicals (n=2), Aviation (n=2), and Technology, Media and Telecommunications (n=2). Reflecting the regional economic landscape, 15 out of the 20 assessed entities are state-owned enterprises (SOEs). The core of the dataset consists of a 40-point Content Disclosure Index across four newly structured dimensions: 1. Block 1: Frameworks Index (Max 8 points; binary 0-1) tracking explicit index reference and structural mapping to international frameworks (TCFD, IFRS S2, GRI, SASB, TNFD, KMGBF). 2. Block 2: Climate Disclosure (Max 10 points; binary 0-1) evaluating specific carbon accounting metrics (Scopes 1-3, climate scenario analysis, board-level climate governance oversight, and reduction targets). 3. Block 3: Nature & Biodiversity Disclosure (Max 12 points; binary 0-1) measuring the integration of TNFD pillars, LEAP dependency approaches, biodiversity policies, specific water stewardship, waste circularity, and air/land impacts. 4. Block 4: SDG Linkage (Max 10 points; ordered categorical 0-2) tracking explicit mapping against environmentally critical Sustainable Development Goals (SDGs 6, 12, 13, 14, 15). The file includes the raw scoring matrices, the calculated cross-country mean percentages, and direct active URLs pointing to the original corporate PDF reports to ensure maximum transparency.

• openalex https://doi.org/10.17632/42dj5czmbkfirst seen 2026-11-03 04:44:41 · last seen 2026-11-05 04:58:12