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グローバル企業の気候説明責任をめぐる新たな法的エコシステム:責任は増幅されるか、希薄化するか?

The Emerging Legal Ecosystem for Global Corporate Climate Accountability: Amplifying or Diluting Responsibility? (原題)

Suzanne Varrall, Roanna McClelland, Jolene Lin, Jacqueline Peel

International and Comparative Law Quarterly📚 査読済 / ジャーナル2026-09-01#開示インフラOrigin: Global対象セクター: cross_sector
DOI: 10.1017/s0020589326101687
原典: https://doi.org/10.1017/s0020589326101687
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🤖 gxceed AI 要約

日本語

ICJの気候変動に関する勧告的意見を受け、企業のGHG排出責任が国際法・国内法・跨国訴訟・基準設定の各層で同時に進展している。本稿はこれらを「法的エコシステム」として捉え、その密度上昇が企業の気候説明責任を増幅させるか、フォーラム分散により希薄化させるかを批判的に検討する。開示・訴訟・基準設定の相互作用をマッピングした点が貢献。

English

Following the ICJ's advisory opinion on climate change, corporate GHG accountability is advancing across international, domestic, and transnational law. This article maps an emerging legal 'ecosystem' of climate accountability—spanning litigation, harmonized standard-setting, and disclosure norms—and asks whether its growing density amplifies or dilutes corporate responsibility. It offers a critical framework for analyzing how law and regulation shape corporate climate 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

SSBJ基準の導入や有報での気候開示義務化が進む日本にとって、国際法・跨国訴訟・基準設定が重層的に企業責任を形成するという視点は、開示の法的リスクを経営判断に組み込む上で示唆に富む。特にICJ意見が企業責任に波及する論点は、日本企業のグローバル事業リスク評価に直結する。

In the global GX context

As ISSB standards are adopted and CSRD/SEC climate rules expand, this paper clarifies how international law, transnational litigation, and harmonized standard-setting interact to shape corporate climate accountability. It helps global disclosure scholars and practitioners understand litigation and advisory-opinion dynamics as a complement to formal disclosure regimes.

👥 読者別の含意

🔬研究者:企業気候説明責任を国際法・国内法・跨国法の重層的エコシステムとして分析する枠組みを提供する。

🏢実務担当者:開示・訴訟・基準設定の相互作用を踏まえ、気候関連の法的リスクを経営・開示戦略に統合する視点を与える。

🏛政策担当者:ICJ意見や跨国訴訟が国内規制・基準設定とどう連動し、企業責任を増幅または希薄化しうるかに留意すべき。

📄 Abstract(原文)

Abstract Following the International Court of Justice’s (ICJ) Advisory Opinion on the Obligations of States in Respect of Climate Change , not only have States’ obligations and responsibilities regarding climate change come into greater focus, but so too have those of private corporate greenhouse gas (GHG) emitters. The ICJ opinion adds to an array of recent legal and regulatory developments that are shaping the accountability of corporate actors for climate actions and impacts. This article aims to provide a basis for critical analysis of the role of law and regulation in contributing to global corporate climate accountability, thus responding to a significant gap in the literature and practice. Underpinned by greater appreciation of carbon major companies’ role in driving climate change—and growing scientific evidence attributing specific impacts to their emissions—the article argues that a legal ‘ecosystem’ for global corporate climate accountability is emerging and seeks to map its core characteristics and inflection points. Developments across this ecosystem are taking place at and between the levels of international, domestic/regional and transnational law, including the ICJ’s advisory ruling, transnational climate cases, harmonised standard-setting processes and findings in domestic and regional corporate climate litigation. As interactions between these legal developments increase, the resulting ecosystem of applicable norms and implementation mechanisms is becoming denser. This article discusses hypothesised implications of these interactions across the global corporate climate accountability ecosystem, asking to what extent the ecosystem’s growing density may amplify corporate accountability for climate harms or, conversely, dilute companies’ accountability for the climate effects of their activities by fragmenting the legal response across a multitude of forums.

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