Benchmarking Sustainability: A Comparative Case Studies Analysis of ESG Practices in the Heating, Ventilation, and Air Conditioning Industry
持続可能性のベンチマーキング：暖房・換気・空調業界におけるESG実践の比較事例研究分析 (AI 翻訳)
Veneziani, Monica, Cosa, Marcello, Torelli, Riccardo, Lucia Todaro, Dina
🤖 gxceed AI 要約
日本語
本論文は、HVAC業界の主要12社のサステナビリティ実践を2019～2023年で比較分析。LCA・IEQ・CSRを軸としたフレームワークでESRS準拠の開示の成熟度を評価。環境指標は社会・ガバナンスよりも先進的だが、アウトカムよりプロセス重視の傾向が明らかに。CSRD対応には統合報告が不可欠。
English
This paper benchmarks ESG practices of 12 leading HVAC companies (2019-2023) using a tri-axial framework aligning LCA, IEQ, and CSR with ESRS. Findings show environmental metrics are more mature than social/governance; disclosures emphasize inputs over outcomes; CSRD readiness is uneven and linked to governance capacity. It provides the first sector-specific, theory-grounded ESG disclosure benchmarking framework.
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
欧州CSRD/ESRSは日本企業にも影響（サプライチェーン含む）。本フレームワークは、日本企業のESG開示のギャップ分析やSSBJとの比較に活用可能。HVAC業界特有の指標を提示しており、実務上有用。
In the global GX context
As CSRD/ESRS implementation accelerates, this sector-specific benchmarking framework offers a replicable model for assessing disclosure comparability and CSRD readiness. The study highlights gaps in outcome-based reporting and governance integration, relevant for global disclosure standard-setters and firms in the HVAC industry.
👥 読者別の含意
🔬研究者:Provides a novel theory-grounded benchmarking framework for ESG disclosure that can be adapted to other sectors and contributes to management control research.
🏢実務担当者:Offers a self-assessment tool for HVAC firms to evaluate their ESRS/CSRD readiness and identify gaps in environmental, social, and governance disclosure.
🏛政策担当者:Illustrates the uneven adoption of ESRS-aligned practices across firms, informing policy design for mandatory reporting and enforcement.
📄 Abstract（原文）
This paper benchmarks the sustainability practices of 12 leading heating, ventilation, and air conditioning companies (2019-2023) through a two-stage comparative multiple-case study. The proposed integrative tri-axial framework conceptually aligns Life Cycle Assessment with the Environmental dimension, Indoor Environmental Quality with the Social dimension, and Corporate Social Responsibility with the Governance dimension. These lenses organize measurement and governance for ESRS-aligned comparability rather than conducting technical LCAs or IEQ experiments. Stage A synthesizes 168 publicly available documents to assess practices and regulatory readiness. Stage B pilots a standardized benchmarking framework that scores KPI presence, completeness across the environmental, social and governance dimensions, and performance evolution over time. Results show that environmental metrics are more mature and uniform than social and governance indicators. Disclosures emphasize inputs and processes over outcomes and impacts, and CSRD readiness is uneven and closely linked to governance capacity. Alignment with ISO 14001 and ISO 45001 is growing but remains insufficient for ESRS compliance without integrated and balanced reporting. The study makes two main contributions. First, it delivers an industry-wide comparative analysis of sustainability practices in the HVAC sector under the evolving CSRD/ESRS regime. Second, it contributes to management control research by introducing what appears to be the first sector-specific, theory-grounded benchmarking framework for ESG disclosure in this field.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.3280/maco2025-003004first seen 2026-05-14 22:33:58
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