可視化から回復へ：生物多様性・種保護・生態系回復のためのテクノロジー活用型会計と説明責任
From Visibility to Recovery: Technology-Enabled Accounting and Accountability for Biodiversity, Species Protection and Ecological Restoration (原題)
Eranda Abeysinghe, Padmi Nagirikandalage, Yan Wang, A. Binsardi
🤖 gxceed AI 要約
日本語
生物多様性報告が種保護や生態系回復と分断されている現状を踏まえ、生物多様性会計の三世代（測定・責任・回復）を整理したレビュー論文。AI・ビッグデータ・ブロックチェーン・デジタルプラットフォームが情報の可視性・適時性・追跡性・保証を高める一方、不透明性やアルゴリズムバイアス、技術的グリーンウォッシュのリスクも生むと指摘する。可視化・検証・責任・介入・回復を結ぶテクノロジー活用型説明責任フレームワークを提示する。
English
This review maps three generations of biodiversity accounting—measurement/disclosure, responsibility/non-human visibility, and recovery/restoration—arguing that reporting remains fragmented from species protection. It examines how AI, big data, blockchain and digital platforms can strengthen visibility, timeliness, traceability and assurance of biodiversity information, while warning of opacity, algorithmic bias, data fragmentation and tech-enabled greenwashing. The authors propose a technology-enabled accountability framework linking visibility, verification, responsibility, intervention and recovery, moving biodiversity disclosure toward verifiable, outcome-oriented accountability.
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
SSBJ・有報での自然資本開示やTNFD対応が進む日本企業にとって、生物多様性情報の検証可能性と回復志向の説明責任をどう設計するかの指針となる。デジタル技術活用とグリーンウォッシュ抑止の両面は国内開示実務に直結する。
In the global GX context
Aligns with the global shift from TCFD to TNFD and ISSB biodiversity-related disclosure, where verifiable, outcome-oriented metrics are increasingly demanded. It adds a technology-governance lens to disclosure scholarship, addressing assurance and greenwashing risks that CSRD and nature-related frameworks must confront.
👥 読者別の含意
🔬研究者:生物多様性会計とテクノロジー・ガバナンスを接続する分析枠組みとして、開示研究の新たな理論的足場を提供する。
🏢実務担当者:自然資本開示においてAIやブロックチェーンを活用する際の保証・グリーンウォッシュ抑止の設計示唆が得られる。
🏛政策担当者:生物多様性情報の検証可能性と回復成果を促す開示制度設計の参考になる。
📄 Abstract（原文）
Biodiversity loss is emerging as a material governance and accountability concern, yet biodiversity reporting often remains fragmented from species protection and ecological recovery. This paper reviews the development of accounting and accountability for biodiversity protection and examines how emerging technologies can reshape biodiversity measurement, corporate governance disclosure and CSR accountability. Drawing on a literature review informed by structured searching, the paper identifies three generations of biodiversity accounting: accounting of biodiversity, focused on measurement and disclosure; accounting for biodiversity and species, focused on responsibility and non-human visibility; and accounting for biodiversity recovery, focused on intervention, restoration and rewilding. The review argues that artificial intelligence, big data analytics, blockchain, and digital platforms can strengthen the visibility, timeliness, traceability and assurance of biodiversity information, but can also introduce new risks of opacity, algorithmic bias, data fragmentation and technology-enabled greenwashing. We develop a technology-enabled accountability framework that links visibility, verification, responsibility, intervention, and recovery. The paper contributes to the emerging literature on technology-enabled corporate governance disclosure and CSR by showing how digital infrastructures can move biodiversity accounting beyond narrative disclosure towards more verifiable and outcome-oriented accountability.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.3390/jrfm19110887first seen 2026-11-07 05:40:23
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