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From Disclosure to Accountability: A Data-Driven Framework for Corporate Environmental Accountability in the Philippines

ディスクロージャーから説明責任へ：フィリピンにおける企業環境説明責任のためのデータ駆動型フレームワーク (AI 翻訳)

David Johnwade Maghanoy

Crossrefプレプリント2026-01-01#グリーンウォッシュ対象セクター: cross_sector
DOI: 10.2139/ssrn.6558419
原典: https://doi.org/10.2139/ssrn.6558419

🤖 gxceed AI 要約

日本語

本論文は、フィリピンにおける企業の環境説明責任を強化するためのデータ駆動型フレームワーク「Eco-Fiduciary Accountability Paradigm (EFAP)」を提案する。強制的なサステナビリティ報告（PFRS S1およびS2）と実際の執行との間のギャップに対処し、フォレンジックデータアーキテクチャ、規制データ翻訳、共感的な情報設計を統合してグリーンウォッシングに対抗する。

English

This paper proposes the Eco-Fiduciary Accountability Paradigm (EFAP), a data-driven framework to enhance corporate environmental accountability in the Philippines. It addresses the gap between mandatory sustainability reporting (PFRS S1 and S2) and actual enforcement by integrating forensic data architecture, regulatory data translation, and empathetic information design to combat greenwashing.

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

日本でもSSBJ対応が進む中、本論文が提示するデータ駆動型の説明責任フレームワークは、報告の実効性向上とグリーンウォッシング防止に示唆を与える。

In the global GX context

As jurisdictions worldwide adopt mandatory sustainability reporting (ISSB, CSRD), this paper's focus on data integrity and enforcement offers valuable insights for building accountability beyond disclosure.

👥 読者別の含意

🔬研究者:GX researchers can examine the EFAP framework as a model for operationalizing accountability in mandatory reporting regimes.

🏢実務担当者:Corporate sustainability teams can adopt the data architecture and translation components to strengthen their disclosure processes and avoid greenwashing.

🏛政策担当者:Policymakers can consider the EFAP's regulatory data translation pillar as a tool to convert disclosures into enforceable evidence.

📄 Abstract（原文）

Despite international climate commitments and the severe local impacts of climate change, such as Super Typhoon Haiyan , corporate environmental accountability suffers from a lack of robust data enforcement. In the Philippines, the transition from voluntary sustainability guidelines to mandatory reporting under the Philippine Financial Reporting Standards on Sustainability Disclosures (PFRS S1 and S2) aims to close this gap. However, without a strong information architecture, these regulations remain vulnerable to corporate greenwashing, where a significant disparity exists between stated ESG goals and actual environmental impact. To address this critical flaw, this paper introduces the Eco-Fiduciary Accountability Paradigm (EFAP). The EFAP operates on three integrated pillars: Forensic Data Architecture to ensure data integrity using advanced analytical tools , Regulatory Data Translation to convert raw environmental data into concrete legal compliance evidence , and Empathetic Information Design to communicate technical data visually and accessibly to affected communities. Ultimately, the EFAP bridges the gap between abstract environmental policy theory and practical, data-driven justice.

🔗 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。