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Climate Risk Identification and ESRS E1 Disclosures: Evidence from a Climate Reporting Readiness Index

気候リスクの識別とESRS E1開示：気候報告準備指数によるエビデンス (AI 翻訳)

Ewa Dziwok, Aleksandra Ferens

Sustainability📚 査読済 / ジャーナル2026-05-13#気候金融Origin: EU
DOI: 10.3390/su18104869
原典: https://doi.org/10.3390/su18104869

🤖 gxceed AI 要約

日本語

本研究は、ESRS E1基準における気候リスクの識別と開示範囲の関係を検証し、気候報告準備指数（CRRI）を提案する。分析の結果、リスク識別の範囲と宣言された開示範囲の間に負の関連が見られ、内部リスク評価と外部報告の乖離が示唆された。移行リスクは物理的リスクよりも頻繁に識別されるが、移行リスクの識別は移行計画や方針の開示確率を低下させる関連が確認された。この指数は企業の報告プロセス改善や規制当局の監視に役立つ診断ツールとなる。

English

This paper examines the relationship between climate risk identification and declared ESRS E1 disclosure scope, proposing a Climate Reporting Readiness Index (CRRI). Findings show a negative association between risk identification breadth and declared disclosures, indicating gaps between internal risk assessment and external reporting. Transition risks are more frequently identified than physical risks, but their identification correlates with lower probability of reporting transition plans. The index serves as a diagnostic tool for companies, regulators, and stakeholders.

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（サステナビリティ基準委員会）が気候関連開示基準を開発中であり、本論文のCRRIは企業の開示準備態勢を評価する枠組みとして参考になる。特に、内部リスク識別と外部開示の不一致を示す結果は、日本企業がSSBJ対応を進める上で示唆に富む。

In the global GX context

This paper directly addresses the European ESRS E1 standard, but its findings on the gap between climate risk identification and disclosure readiness are globally relevant, especially for jurisdictions adopting ISSB or TCFD frameworks. The CRRI offers a replicable methodology for assessing corporate disclosure maturity under evolving regulations.

👥 読者別の含意

🔬研究者:Provides a novel index (CRRI) for measuring climate reporting readiness and empirical evidence on the risk-disclosure gap under ESRS E1.

🏢実務担当者:The CRRI can be used as a diagnostic tool to align internal risk identification with ESRS E1 disclosure requirements and improve reporting credibility.

🏛政策担当者:Demonstrates potential inconsistencies between risk identification and declared disclosures, informing regulatory oversight and enforcement priorities.

📄 Abstract（原文）

This paper examines how the identification of climate risks relates to the declared scope of disclosures under the ESRS E1 standard, growing regulatory pressure, and potential inconsistencies between internal risk assessment and external reporting. It introduces a composite measure, the Climate Reporting Readiness Index (CRRI), which combines three elements: risk identification, declared disclosures, and the consistency between them. The study is methodological in scope and aims to propose a generalizable measurement framework. The results show a statistically significant negative association between the extent of risk identification and the scope of declared disclosures, indicating that broader internal recognition of climate risks does not necessarily translate into broader declared reporting. Differences between identified risks and disclosures are also observed, suggesting that reported information does not fully correspond to the scope of identified risks. Transition risks are identified more frequently than physical risks. Analysis of specific disclosures shows that the identification of transition risks is associated with a lower probability of declaring information on transition plans and policies, while no robust statistically significant relationship is found between physical risks and disclosures of financial effects. The findings highlight the practical need to strengthen the alignment between internal climate risk identification processes and external ESRS E1 disclosure practices, as these processes may remain partially disconnected in organizational practice. The proposed index provides a diagnostic tool for companies seeking to improve reporting processes, regulators monitoring preparedness for ESRS E1 implementation, and stakeholders assessing the credibility and maturity of climate-related disclosures.

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