企業環境責任と温室効果ガス削減：持続可能な開発に向けて
Corporate Environmental Responsibility and Greenhouse-Gas Emission Reduction for Sustainable Development (原題)
Aloke Soumya Saborna, Rahul Rohit, Mst. Aysha Akter
🤖 gxceed AI 要約
日本語
バングラデシュの繊維産業集積地DNGの製造業170社を対象に、30項目のCER開示指数で企業環境責任の実態を評価した。開示スコアは平均35.5/100で、排出量算定領域が最も低く、保証取得企業はゼロだった。名目上の排出原単位18.9%減は、実質価格・ドル建てでは増加に転じ、実質的な削減ではなく価格要因と生産縮小によるものと判明した。
English
A 30-item CER Disclosure Index applied to 170 Bangladeshi garment-belt manufacturers (714 firm-years) yields a pooled score of 35.5/100, with emissions accounting the weakest domain and no assurance obtained. The nominal 18.9% fall in emission intensity reverses to a 13.3% rise at constant prices, tracking output contraction and gas rationing rather than abatement. The authors argue domestic instruments—clearance renewal tied to verified performance and assured ISSB-aligned disclosure—are the binding levers, not CBAM or CSRD.
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
新興国サプライヤーの開示・算定ギャップを定量化した点は、日本企業のScope 3管理やサプライヤー・エンゲージメント設計に直接示唆を与える。ISSB準拠開示と保証の欠如が実質削減を妨げる構図は、SSBJ対応を進める日本企業の調達戦略にも通じる。
In the global GX context
Provides rare firm-level evidence that disclosure scores can rise while measured emissions worsen, exposing a disclosure-measurement decoupling relevant to ISSB assurance debates. It also tests whether CBAM and the narrowed CSRD/CSDDD actually discipline apparel suppliers, finding they do not in the near term—useful for global supply-chain policy design.
👥 読者別の含意
🔬研究者:開示スコアと実排出の乖離を価格調整で検証する手法は、Scope 3・排出原単位研究の実証設計に有用。
🏢実務担当者:新興国サプライヤーの開示は保証・算定が弱く、Scope 3データの信頼性確保に独自検証が必要と分かる。
🏛政策担当者:CBAMやCSRDだけでは裾野サプライヤーを規律できず、国内許認可と検証済み開示の連動が有効という示唆。
📄 Abstract（原文）
Bangladesh emits under 0.5% of global greenhouse gases (GHG) yet ranks thirteenth on the long-term Climate Risk Index. Its manufacturing core in Dhaka, Narayanganj and Gazipur (DNG) hosts 70% of the country’s LEED-certified garment factories alongside its most severe air- and water-pollution hotspots. To profile corporate environmental responsibility (CER) practice and disclosure, document firm-level GHG-reduction trends, and map both to SDGs 7, 8, 9, 12 and 13 across the belt during the policy-dense 2021–2025 window. A descriptive repeated cross-section of 170 manufacturing firms (714 firm-years; 611 documents) drawn from a frame of 3,612 entities, scored with a 30-item CER Disclosure Index (CERDI; six domains; Krippendorff’s α = 0.84) and triangulated against regulatory, certification, energy and green-finance records. Trend series are rebuilt on a balanced panel, emission intensity is re-expressed at constant prices and in US dollars, and macro-policy shocks are examined as rival explanations. Pooled CERDI is 35.5/100 (firm-level SD 9.8). Sector explains far more variation than district (13.4- versus 0.5-point spread; ICC = 0.14). Commitment domains score highest (policy 47.6; water 45.1) and emissions accounting lowest (22.6); no firm obtained assurance and 15.9% disclosed a quantified target. The nominal 18.9% fall in median emission intensity reverses to a 13.3% rise at constant prices and a 15.7% rise in dollar terms; balanced-panel absolute emissions fell 3.0%, tracking output contraction and gas rationing rather than abatement. Because the frame excludes non-disclosing firms (91% of candidates), the CERDI is an upper bound. The belt’s decoupling is between disclosure and measurement, and its measured “improvement” is largely a price artefact. Neither EU CBAM nor the narrowed CSRD/CSDDD regime will discipline apparel suppliers in the near term, so domestic instruments clearance renewal conditioned on verified performance, assured ISSB-aligned disclosure, and refinance design are the binding levers.
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- semanticscholar https://journals.e-palli.com/home/index.php/ajgt/article/download/8826/4383first seen 2026-11-07 05:26:31
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