Climate Risks Reporting Practices and Assurance
気候リスク報告の実践と保証 (AI 翻訳)
(著者不明)
🤖 gxceed AI 要約
日本語
本書は、気候リスク報告と保証の現状を多角的に分析。開示実践、ニュージーランドでの保証、サブサハラアフリカのガバナンス、SBT、評価・会計などをカバー。環境会計・管理の知識を前進させる。
English
This volume provides novel insights into climate risk reporting and assurance practices globally, covering disclosure practices, assurance in New Zealand, governance in sub-Saharan Africa, Science Based Targets, and valuation and accounting. It advances knowledge in environmental accounting and management.
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基準や有報での気候関連開示が進み、保証の重要性が高まっている。本書は国際的な保証実践の比較材料として、日本の開示・保証制度設計に示唆を与える。
In the global GX context
With TCFD, ISSB, and CSRD mandating climate disclosures, assurance is a critical frontier. This book offers a global survey of assurance practices, helping inform standard-setting and corporate implementation.
👥 読者別の含意
🔬研究者:A comprehensive overview of current research on climate risk reporting and assurance, useful for literature review and identifying research gaps.
🏢実務担当者:Provides benchmarks and best practices for implementing climate risk assurance, especially for firms adopting ISSB standards.
🏛政策担当者:Offers insights into how assurance is being practiced globally, which can inform regulatory requirements for climate disclosure assurance.
📄 Abstract（原文）
In recent years, the global business landscape has witnessed an increasing emphasis on sustainability and Environmental, Social, and Governance (ESG) considerations. This trend has led governments around the world to adopt policies aimed at addressing emerging ESG-related issues, including but not limited to climate-related risks. Climate Risks Reporting Practices and Assurance captures novel insights into the existing landscape of climate risk reporting practices and assurance practices related to Sustainability and ESG. Chapter authors discuss disclosure practices, climate risk assurance in New Zealand, responsible governance in sub-Saharan Africa, research opportunities within Science Based Targets, and valuation, accounting and climate risk. The Advances in Environmental Accounting & Management series aims to advance knowledge of the governance and management of corporate environmental impacts and the accounting involved.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.1108/978-1-83662-194-2first seen 2026-05-14 22:10:26
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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。