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サステナビリティ機会発見：定義、範囲、方法要件

Sustainability Opportunity Discovery: Definition, Scope and Method Requirements (原題)

Kelly, Mike

Zenodoプレプリント2026-08-27#開示インフラ対象セクター: cross_sector
DOI: 10.5281/zenodo.22125068
原典: https://zenodo.org/records/22125068
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🤖 gxceed AI 要約

日本語

本論文は、サステナビリティ報告で求められる「機会」の開示に焦点を当て、リスク側に比べて未成熟な「機会発見」の分野を定義する。機会の定義、発見と評価の区別、方法論の要件を提示し、開示エビデンスの限界を明示する。実務での利用と批判を促す。

English

This paper defines 'Sustainability Opportunity Discovery' as a missing discipline in sustainability reporting, contrasting with the mature risk side. It proposes a definition, distinguishes discovery from assessment, outlines method requirements, and summarizes disclosure evidence. It invites use and critique from practitioners, including competitors.

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開示基準が導入され、企業はリスクと機会の両方を開示する必要があるが、機会発見の方法論は未整備。本論文は、日本の実務者が機会開示の枠組みを構築する際の基礎となり得る。

In the global GX context

Globally, ISSB and CSRD require opportunity disclosure, yet no standard method exists. This paper fills a gap by proposing a definition and method requirements, offering a foundation for practitioners and standard-setters to develop consistent practice.

👥 読者別の含意

🔬研究者:Provides a conceptual framework for studying sustainability opportunity disclosure, opening a new research area.

🏢実務担当者:Offers a practical definition and method requirements to structure opportunity discovery in sustainability reporting.

🏛政策担当者:Highlights the need for guidance on opportunity disclosure, potentially informing future standard-setting.

📄 Abstract（原文）

Sustainability reporting frameworks require companies to disclose both the Risks and the Opportunities arising from sustainability matters. The disciplines, tools and professional roles supporting the Risk side are mature and well populated. The Opportunity side has no equivalent: no agreed name, no stated method requirements, and no body of practice that can be taught, audited or improved. This paper proposes a name and a definition for that missing discipline: Sustainability Opportunity Discovery. It sets out what a Sustainability Opportunity is, what discovery means as distinct from assessment, where the boundaries of the category lie against adjacent practice, and what functional requirements any method must meet to count as a discovery method. It then summarises the disclosure evidence that motivates the category, and states plainly what that evidence can and cannot support. The definition is offered for use, criticism and revision by anyone working in this area, including competitors of the author’s firm. A category that only one organisation can practise is not a category.

🔗 Provenance — このレコードを発見したソース

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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。