企業における気候行動開示：産業革命前比1.5℃未満への気温上昇抑制に向けた世界的取り組みの達成への示唆
Climate action disclosure among companies: Implications for achieving global efforts to limit average global temperature rise to below 1.5 °C above pre-industrial levels (原題)
Ntule Shimwela, N. Pauline, Catherine A. Masao
🤖 gxceed AI 要約
日本語
タンザニア上場企業78社の2022〜2024年発行のサステナビリティ・年次・統合報告書と専門家6名へのインタビューを基に、TCFD指標・目標に沿った気候変動開示指数を開発し開示水準を分析。平均内容スコアは18.9%と低く、TCFD全領域で開示が不十分であることを示した。原因として関連枠組みの実施不足、ベースラインデータの欠如、シナリオ分析や気候KPI設定の能力不足を指摘。政府・政策立案者・企業への政策含意を提示する。
English
Analyzing 78 sustainability, annual, and integrated reports (2022–2024) from Tanzanian listed companies plus six expert interviews, this study develops a TCFD-based climate disclosure index. The mean content score was only 18.9%, indicating low disclosure across all TCFD areas. Barriers include weak framework implementation, lack of baseline data, and limited capacity for scenario analysis and climate KPIs. It offers policy implications for governments and firms.
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
新興国におけるTCFD開示の実態と障壁を定量的に示す研究であり、日本企業がSSBJ・有報での開示高度化を進める際、サプライチェーン上流の新興国企業の開示キャパシティ不足を理解する材料となる。また、日本が支援するキャパシティビルディングの必要性を裏付ける。
In the global GX context
This study provides rare empirical evidence on TCFD-aligned disclosure in an emerging African market, highlighting capacity and data gaps that global disclosure frameworks (ISSB, TCFD) must address for a just transition. It complements research from developed markets and informs international standard-setting on implementation support.
👥 読者別の含意
🔬研究者:TCFD開示指数の構築手法と新興国における開示ギャップの実証データを提供する。
🏢実務担当者:新興国サプライヤーの気候開示能力不足を把握し、サプライチェーン・エンゲージメント設計に活用できる。
🏛政策担当者:新興国における気候開示義務化とキャパシティビルディング政策の必要性を示唆する。
📄 Abstract（原文）
Climate action disclosure among companies has gained significant attention in today’s competitive business arena in ensuring business entities effectively and appropriately reduce their greenhouse gas (GHGs) emissions. However, there are inadequate studies that have investigated the extent of corporate climate action disclosure and implications of legal frameworks and corporate attributes in achieving Net Zero Emissions (NZE) targets. To bridge this gap, this study intended to analyse the extent of climate action disclosure among Tanzanian listed companies. Data collection was conducted through document review of 78 sustainability reports, annual reports, and integrated reports published between 2022 and 2024. Further, interviews were conducted with six relevant experts from the listed private corporations and government regulatory authorities. Based on the metrics and targets recommended by the Task on Climate–related Financial Disclosure (TCFD), the climate change disclosure index was developed and used to analyse the extent of climate action disclosure. The distribution of the total mean content score was found to be 18.9%, indicating that the overall extent of climate action disclosure was low. The pattern of distribution was also low across TCFD areas. The low extent of climate action disclosure was attributed to inadequate implementation of relevant frameworks, lack of baseline data and inadequate capacity of companies and experts to perform scenario analysis and define clear climate change Key Performance Indicators (KPIs). Therefore, the findings pose important implications for governments, policymakers, and companies to strengthen climate action disclosure.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1371/journal.pclm.0000951first seen 2026-09-21 04:52:38
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
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。