Corporate Climate Adaptation Disclosures: Components and Priorities
企業の気候適応開示：構成要素と優先順位 (AI 翻訳)
Heeseob Lee, Kyungho Lee, Taedong Lee
🤖 gxceed AI 要約
日本語
本研究は、気候危機に対応するため、企業の気候適応開示の枠組み（CCVおよびCCAC）を開発し、韓国のESG実務家30名を対象に構成要素の優先順位をAHP分析で調査した。曝露、感度、備え、応答性の重要性が示され、企業の資源配分や投資家評価、政策立案に貢献する。
English
This study develops a corporate climate adaptation disclosure framework with dimensions of vulnerability and adaptive capacity, and uses AHP to prioritize components among 30 South Korean ESG practitioners. Findings highlight physical/transition risks, sensitivity, strategy, and governance, offering guidance for resource allocation, investor assessment, and policy development by standards boards like KSSB.
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
日本のSSBJ基準はまだ適応項目が限定的であり、本フレームワークは日本企業の適応開示強化や統合報告における気候レジリエンス情報の充実に示唆を与える。
In the global GX context
This paper provides empirical evidence on corporate climate adaptation disclosure priorities, directly supporting global standards (ISSB, ESRS) in operationalizing adaptation metrics and informing investor and regulatory expectations for climate resilience.
👥 読者別の含意
🔬研究者:Provides a novel adaptation disclosure framework and AHP methodology that can be tested across other regions and sectors.
🏢実務担当者:Offers a prioritization tool for allocating resources to climate adaptation measures and enhancing disclosure quality.
🏛政策担当者:Supports standard-setters (e.g., KSSB, ISSB) in developing specific adaptation disclosure requirements and guidelines.
📄 Abstract（原文）
The climate crisis poses an existential threat to business and industry activities. Despite global climate disclosure standards like Global Reporting Initiative (GRI), IFRS S2 Climate-related disclosures and European Sustainability Reporting Standards (ESRS), corporations continue to struggle to identify and prioritize their climate adaptation measures and efforts, due to the limitations of adaptation-related items in the current ESG and sustainability disclosure framework. To address this challenge, we developed a novel Corporate Climate Adaptation-related Disclosure Framework, consisting of two overarching dimensions – Corporate Climate Vulnerability (CCV) and Corporate Climate Adaptive Capacity (CCAC) – and four mid-level components – Exposure, Sensitivity, Readiness and Responsiveness via Living Lab approach. Then, we examine the perceptions and priorities of the framework components among 30 ESG practitioners from South Korean corporations via Analytic Hierarchy Process (AHP). Our initial findings indicate the importance of physical/transition risks, infrastructure sensitivity, adaptation strategy, governance etc. We expect our findings to contribute to corporate practice by guiding companies to prioritize resource allocation to strengthen climate resilience, while simultaneously offering investors a robust model to assess financial stability and business continuity under climate-related risk. Furthermore, this research provides empirical evidence for policymakers, including Korea Sustainability Standards Board (KSSB), to further develop climate adaptation-related items or guidelines. Ultimately, this study aims to contribute to the global sustainability landscape by materializing the abstract concept of corporate climate adaptation into a concrete, data-driven management framework that enhances corporate transparency and risk management.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.5194/egusphere-egu26-22386first seen 2026-05-14 22:20:30
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