The status of corporate greenhouse gas emissions reporting in the food sector: An evaluation of food and beverage manufacturers

日本語

本論文は、食品・飲料メーカーにおける温室効果ガス排出報告の現状を評価する。開示の質や範囲を分析し、食品セクター特有の課題（サプライチェーン排出など）を明らかにする。企業の開示実務や政策立案に示唆を与える。

English

This paper evaluates the current state of greenhouse gas emissions reporting among food and beverage manufacturers. It analyzes the quality and scope of disclosures, highlighting sector-specific challenges such as supply chain emissions. The findings offer insights for corporate reporting practices and policy development.

日本のGX文脈において

日本ではSSBJ開示基準の適用が迫る中、食品業界のScope3算定・開示の実態把握は重要。本論文は日本企業の開示準備や投資家対応に参考となる。

In the global GX context

With ISSB and CSRD driving mandatory climate disclosure, this paper provides empirical evidence on the state of GHG reporting in the food sector, informing global efforts to improve disclosure quality and comparability.