気候シナリオ報告における格差：先進国と途上国の経済の分析
Disparities in Climate Scenario Reporting: An Analysis of Developed and Developing Economies (原題)
Yusuf Pekik Buana, Dirgahayu Almi Mahati, Iman Harymawan
🤖 gxceed AI 要約
日本語
TCFD開示企業の2020〜2023年データを用い、気候シナリオ分析の品質を先進国と途上国で比較した研究。先進国企業は規制枠組み・投資家圧力・技術力に支えられ、移行リスク・物理リスク・機会の開示がより包括的で透明性が高い。途上国企業は資源・専門知識・規制整備の不足により大きく後れを取る。能力構築、規制調和、越境協力の必要性と、IFRS S1/S2適用後の影響研究を提言する。
English
This study compares the quality of climate scenario analysis disclosures between developed and developing economy firms using TCFD-listed company data from 2020-2023. Developed-country firms disclose more comprehensive and transparent transition risk, physical risk, and opportunity information, driven by stronger regulation, investor pressure, and technical capacity. Developing-country firms lag due to resource, expertise, and regulatory gaps. The authors call for capacity-building, regulatory harmonization, and cross-border collaboration, and flag IFRS S1/S2 post-implementation as future research.
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
SSBJ基準の導入と有報でのシナリオ開示義務化が進む日本にとって、開示品質の国際格差は自社の相対的評価やサプライチェーン上の調達先評価に直結する。特にアジア新興国拠点の開示能力差をどう補完するかは、日本企業のScope 3・移行計画対応の実務課題となる。
In the global GX context
As ISSB (IFRS S1/S2) adoption spreads and jurisdictions move toward mandatory scenario disclosure, this paper quantifies the disclosure-quality divide that harmonization efforts must close. It offers empirical grounding for capacity-building debates within ISSB jurisdictional adoption and CSRD-aligned value-chain reporting.
👥 読者別の含意
🔬研究者:TCFDシナリオ開示の品質測定手法と先進国・途上国格差の実証的ベースラインを提供する。
🏢実務担当者:新興国拠点・調達先のシナリオ開示能力差を把握し、Scope 3や移行計画のバリューチェーン対応に活かせる。
🏛政策担当者:規制調和と能力構築支援の優先度を検討する際の、開示品質格差のエビデンスとして参照できる。
📄 Abstract（原文）
This study examines the quality gap in climate scenario analysis between developed and developing countries. The research compares climate-related disclosures from companies in both developed and developing countries, focusing on the quality of their climate scenario analyses, including transition risks, physical risks, and opportunities. Using data from companies listed in the TCFD, the study analyzes disclosures from 2020 to 2023 and reveals that companies in developed countries are more proactive in providing comprehensive and transparent climate-related information, driven by stronger regulatory frameworks, investor pressures, and greater technological capacity. In contrast, companies in developing countries face significant challenges due to gaps in resources, expertise, and regulatory readiness. The research highlights the implications of these disparities for global efforts to address climate change and emphasizes the need for capacity-building, regulatory harmonization, and enhanced cross-border collaboration. The study also suggests future research exploring the impact of IFRS S1 and S2 post- implementation on climate-related disclosures.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://journal-laaroiba.com/ojs/index.php/reslaj/article/download/12865/9402first seen 2026-10-27 05:13:29 · last seen 2026-11-05 05:38:49
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