強制開示データから惑星境界に導かれた組織的意思決定へ

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:開示データと惑星境界科学を接続するAESA手法の実装例として、配分原理の感度分析とバリューチェーン影響評価の研究に有用。

🏢実務担当者:既存のCSRD/ESRS開示データを活用し、調達ガバナンスと上流サプライチェーン管理を優先する意思決定に転換する示唆を提供。

🏛政策担当者:透明性ベースの報告から絶対的持続可能性ガバナンスへの規制進化が技術的・運用的に可能であることを示す。

Organisations currently lack operational methods to assess how their activities contribute to returning society to within Earth's safe operating space, considering that seven of the nine planetary boundaries are currently exceeded. Although the mandatory Corporate Sustainability Reporting Directive of the European Union generates extensive compliance data, these disclosures remain disconnected from planetary boundary science. In this context, the study addresses two key knowledge gaps: (i) the methodological disconnect between mandatory sustainability reporting requirements and science-based environmental impact assessment frameworks, and (ii) the absence of implementation pathways in real organisational contexts. To bridge these gaps, an integrated framework was developed that exclusively uses mandatory European Sustainability Reporting Standards disclosure data as a starting point for an Absolute Environmental Sustainability Assessment following the Environmental Footprint Method. A case study focusing on the University of Coimbra demonstrates the framework. Results reveal significant environmental transgressions that are sensitive to the allocation principle applied. Under egalitarian allocation, impacts related to mineral depletion, land use, particulate matter, and climate change exceeded allocated capacity. Under the utilitarian allocation approach, the absolute magnitudes of exceedances decreased by about fourfold, while the ranking of the environmental problems remained the same. More than 88% of total environmental impacts originated from upstream value chain activities. This finding shifts sustainability priorities away from a narrow focus on operational efficiency towards procurement governance, particularly for infrastructure, equipment, food, and mobility. The study demonstrates that organisations already collecting compliance data possess the underlying data required for Absolute Environmental Sustainability Assessment, suggesting that an evolution in sustainability regulation, from transparency-based reporting towards absolute sustainability governance, is both technically achievable and operationally feasible.

• semanticscholar https://doi.org/10.1016/j.jenvman.2026.131033first seen 2026-10-12 05:26:36 · last seen 2026-10-14 05:56:05