インドにおける気候関連財務開示の実践と規制上の課題
Climate finance disclosures practices and regulatory challenges in India (原題)
Shri Kant Dubey, Jeevesh Sharma
🤖 gxceed AI 要約
日本語
本研究は、インドにおける気候関連財務開示の現状を体系的文献レビュー（68論文）により評価し、実施上の課題と法的枠組みを探る。政策立案者に対し、気候関連財務開示の強制化を提言し、ステークホルダーへの利益と企業の透明性向上を論じる。インド文脈に焦点を当てた数少ない研究として独自性を持つ。
English
This study evaluates the current state of climate finance disclosure in India through a systematic literature review of 68 papers, exploring implementation challenges and legal frameworks. It recommends policymakers establish mandatory climate finance disclosure regulations, benefiting stakeholders and enhancing corporate transparency. It is distinctive as one of the few studies focusing on the Indian context.
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開示基準の適用が進む中、新興国における気候関連財務開示の課題と強制化の議論は、日本の国際的な開示制度調和や投資家対応に示唆を与える。インドの事例は、日本企業のサプライチェーンにおける開示要求の増加を理解する上でも参考になる。
In the global GX context
This paper contributes to global disclosure scholarship by highlighting the regulatory gaps and practical challenges of climate finance disclosure in a major emerging economy. It aligns with global trends toward mandatory climate disclosure (ISSB, CSRD) and offers insights for policymakers in developing countries.
👥 読者別の含意
🔬研究者:Provides a systematic overview of climate finance disclosure literature in India, identifying research gaps and regulatory challenges.
🏢実務担当者:Highlights the need for companies operating in India to prepare for potential mandatory climate disclosure requirements.
🏛政策担当者:Offers evidence-based recommendations for establishing mandatory climate finance disclosure regulations in India.
📄 Abstract（原文）
Abstract Introduction With the growing impact of climate change on business and society becoming increasingly complex and uncertain, there is a growing realisation that disclosing climate information is essential to meet targets for climate change and promote sustainable development. In this regard, Climate finance plays a crucial role in mitigating and adapting to the impacts of climate change in developing nations. This paper empirically evaluates the current status of climate finance disclosure in India. Purposes The study explores the challenges and legal framework in implementing climate finance disclosure in India. Based on a systematic literature review methodology, 68 research papers from various academic databases, including Emerald Insight, Scopus, and Google Scholar, were used to achieve the paper's objective. The study's practical implication is to recommend that policymakers establish mandatory regulations for climate finance disclosure in India. Results The execution of a mandate would result in positive aspects for various stakeholders, including customers, investors, and governments. Simultaneously, it will enhance corporate transparency for stakeholders. Uniqueness This study is distinctive in that, to the authors' knowledge, there are relatively few studies that have concentrated on the climate finance disclosure practices in the Indian context.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1007/s44274-026-00877-zfirst seen 2026-08-20 04:34:36
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