Circular intellectual capital and disclosure readiness in European port ecosystems
欧州港湾エコシステムにおける循環型知的資本と開示態勢 (AI 翻訳)
Assunta Di Vaio, Anum Zaffar, Elisa Van Engelenhoven, Luisa Mastellone, Armando Papa
🤖 gxceed AI 要約
日本語
本研究は、欧州主要港湾のサステナビリティ報告書を分析し、循環型知的資本（CIC）の開示成熟度を評価した。ダブルマテリアリティとスコープ4（回避排出量）をベンチマークとし、知識デカップリングの観点から開示の信頼性を診断。結果として、バリューチェーン脱炭素の記述は広く見られるが、ガバナンスと測定の枠組みは未成熟であることを明らかにした。
English
This study analyzes sustainability reports from leading European ports to assess the maturity of circular intellectual capital (CIC) disclosure. Using double materiality and avoided emissions (Scope 4) as benchmarks, it examines disclosure credibility through the lens of knowledge decoupling. Findings reveal widespread value chain decarbonization narratives but uneven governance and measurement architectures, indicating a gap between aspirational claims and credible 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
日本ではSSBJ基準への対応が急務であり、本稿の港湾エコシステムに特化した開示診断フレームワークは、日本の港湾・物流セクターにおける脱炭素開示の質向上に示唆を与える。特にスコープ4概念の導入は、日本企業のバリューチェーン全体での排出削減アピールの信頼性向上に貢献し得る。
In the global GX context
As global disclosure frameworks (ISSB, CSRD) emphasize double materiality and value chain emissions, this paper offers a diagnostic approach for assessing the credibility of circular economy claims. The concept of avoided emissions (Scope 4) is gaining traction in transition finance, and the governance maturity benchmarks presented can inform both port authorities and regulators seeking to enhance accountability in decarbonization disclosures.
👥 読者別の含意
🔬研究者:Provides a novel framework linking circular intellectual capital to disclosure credibility, advancing the literature on sustainability accounting and intellectual capital.
🏢実務担当者:Port authorities can use the double materiality and avoided emissions benchmarks to strengthen their sustainability reporting and demonstrate credible circular transition efforts to investors and tenants.
🏛政策担当者:Regulators developing port-specific disclosure guidelines can leverage the governance maturity indicators to mandate more structured and verifiable decarbonization narratives.
📄 Abstract（原文）
Purpose This study examines how public sustainability disclosures in European port ecosystems reveal the maturity of governance and measurement structures supporting circular intellectual capital (CIC) and credible circular transition claims. Rather than assuming carbon-insetting as an empirically established practice, this study uses insetting-like value chain decarbonisation initiatives as an analytical benchmark. Double materiality is interpreted as a governance maturity benchmark, avoided emissions (Scope 4) as a measurement maturity benchmark and knowledge decoupling as a lens for assessing the credibility of disclosure. Design/methodology/approach This study applies qualitative content analysis to sustainability reports, integrated reports and selected website disclosures from leading European ports. Automated analysis using Leximancer is combined with manual coding to examine how decarbonisation initiatives are disclosed and whether they are supported by observable governance, boundary-setting, measurement and verification cues. Findings The results reveal that European ports widely disclose value chain decarbonisation initiatives connected to human, structural and relational capital; however, the disclosure of advanced accountability elements remains uneven. Double materiality is only partially integrated, while avoided emissions (Scope 4) are rarely supported by explicit methodologies. This suggests that port disclosures are more developed at the level of operational decarbonisation narratives than at the level of governance and measurement architectures required for credible accountability. Originality/value This study contributes to intellectual capital and sustainability disclosure research by repositioning CIC as a capability whose credibility depends on the governance and measurement structures through which it becomes publicly visible. It also advances a diagnostic approach to port disclosures by using double materiality and avoided emissions as maturity benchmarks and knowledge decoupling as a lens for distinguishing aspirational claims from more bounded, structured and credible forms of disclosure.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.1108/jic-02-2026-0062first seen 2026-07-18 09:15:38
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