Strategic CSR and Carbon Offsetting in Financial and Accounting Practices
財務・会計実務における戦略的CSRとカーボンオフセット (AI 翻訳)
Soleiman Mohammadi Limaei
🤖 gxceed AI 要約
日本語
本論文は、企業の社会的責任（CSR）とカーボンオフセットの戦略的統合を財務・会計実務の観点から検討する。実証研究と実例を用いて、炭素排出量測定、オフセットプロジェクトの選択、会計処理、ESG報告が経営判断に与える影響を分析。効果的なオフセットプログラムは、信頼性のある検証と透明な報告によりステークホルダーの信頼と長期的価値を高めるが、市場の断片化やグリーンウォッシングの懸念も指摘。
English
This paper examines the strategic integration of CSR and carbon offsetting in financial and accounting practices. Using empirical cases, it analyzes carbon footprint measurement, offset project selection, accounting treatments, and ESG reporting's impact on managerial decisions. Well-designed offset programs with credible verification and transparent reporting can enhance stakeholder confidence, but challenges like market fragmentation and greenwashing remain.
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
スウェーデンの研究だが、日本でもカーボンオフセットの戦略的活用やESG報告の重要性が高まっている。特にJ-クレジット制度との関連で、本論文の知見は国内企業のオフセット戦略や開示実務に示唆を与える。
In the global GX context
This paper offers a comprehensive view of how carbon offsetting integrates into corporate strategy and accounting, relevant for global frameworks like ISSB and CSRD. It underscores the need for credible verification and transparent reporting to build trust and avoid greenwashing.
👥 読者別の含意
🔬研究者:Provides a structured overview of CSR-carbon offset integration, useful for researchers studying carbon accounting and ESG disclosure.
🏢実務担当者:Sustainability managers can learn how to design credible offset programs and align them with financial reporting and stakeholder expectations.
🏛政策担当者:Regulators can note the challenges of fragmented offset markets and the need for clearer standards to ensure environmental integrity.
📄 Abstract（原文）
This chapter examines the strategic integration of corporate social responsibility (CSR) and carbon offsetting within financial and accounting practices, highlighting their role in sustainable value creation. CSR has shifted from primarily philanthropic activities to a core component of corporate strategy, particularly regarding environmental responsibility. This chapter draws on empirical research and real-world cases to explore carbon footprint measurement, selection of offset projects, accounting treatments, and ESG reporting, as well as their influence on managerial decision-making. Findings suggest that well-designed carbon offset programs, supported by credible verification, robust governance, and transparent reporting, can enhance stakeholder confidence and long-term organizational value. However, challenges such as fragmented carbon markets, greenwashing concerns, and risks related to the permanence of offsets highlight the importance of clearer standards and stronger regulatory oversight to ensure that carbon offsetting delivers climate benefits.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.4018/979-8-3373-5047-9.ch001first seen 2026-05-14 23:55:14
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