The Role of Green Accounting in Advancing Corporate Climate Transition Strategies
企業の気候移行戦略におけるグリーンアカウンティングの役割 (AI 翻訳)
Maimuna Maimuna, Jayana Salesti, H. Siregar, Ravika Permata Hati
🤖 gxceed AI 要約
日本語
本研究は、文献、規制枠組み、企業のサステナビリティ報告書の分析を通じて、グリーンアカウンティングが企業の気候移行戦略をどのように支援するかを調べた。テーマ分析により、炭素排出量、エネルギー強度、資源効率などの構造化指標が移行ベースラインの設定や環境パフォーマンス評価に使われていることが明らかになった。また、環境会計データは気候リスク評価、低炭素投資の資源配分、戦略計画への持続可能性統合を可能にする。透明性のある報告は経営陣の説明責任を高め、利害関係者の信頼を強化する。
English
This study examines how green accounting supports corporate climate transition through literature, regulations, and corporate reports. Thematic analysis shows companies use metrics like carbon emissions and energy intensity for baselines and performance evaluation. Environmental accounting data enable climate risk assessment, low-carbon investment allocation, and sustainability integration into strategy. Transparent reporting enhances accountability and stakeholder trust.
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基準の策定が進み、企業の気候関連開示が義務化されつつある。本論文は、グリーンアカウンティングが移行計画の策定や進捗評価に実用的な枠組みを提供することを示しており、日本の上場企業が有報や統合報告書で活用できる示唆を含む。
In the global GX context
Globally, with ISSB S2 and CSRD requiring transition plans, this paper provides a structured view of how green accounting metrics can operationalize transition strategy disclosure, supporting firms in meeting emerging regulatory demands.
👥 読者別の含意
🔬研究者:Provides a qualitative framework linking green accounting to transition strategy, useful for conceptual grounding.
🏢実務担当者:Offers practical insights on metrics (carbon emissions, energy intensity) for setting transition baselines and tracking progress.
🏛政策担当者:Highlights how standardized green accounting can underpin credible transition plan disclosures, relevant for regulators designing disclosure requirements.
📄 Abstract（原文）
This study examines how green accounting supports corporate climate transition strategies by analyzing documented evidence from academic literature, regulatory frameworks, and corporate sustainability reports. Using a qualitative descriptive approach, the research applies thematic analysis to identify recurring patterns in the use of environmental metrics, climate risk assessments, and reporting mechanisms. The findings show that companies increasingly employ structured indicators such as carbon emissions, energy intensity, and resource efficiency to establish transition baselines and evaluate environmental performance. Environmental accounting data also enable firms to assess climate related risks, allocate resources for low carbon investments, and integrate sustainability considerations into strategic planning. The study further reveals that transparent reporting practices enhance managerial accountability and strengthen stakeholder trust in transition progress. Overall, the results indicate that green accounting provides measurable information that improves organizational readiness, supports long-term decision making, and facilitates the development of coherent climate transition pathways.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.37034/jems.v8i2.289first seen 2026-06-29 08:20:55
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