Climate-related financial disclosures: a meta-theoretical synthesis for accounting research and practice
気候関連財務開示：会計研究と実務のためのメタ理論的統合 (AI 翻訳)
Mona Mashhadi Rajabi, Yun Shen, Martina Linnenluecke, Baljit Sidhu, Ha Nguyen, Tom Smith
🤖 gxceed AI 要約
日本語
本研究は、TCFD後の気候関連財務リスク開示に関する学術文献（108本）を体系的にレビューし、IFRS S2やESRSなどの進化する規制枠組みのもとで、5つの研究領域を特定した。文献は急速に成長しているが、マテリアリティ決定、保証、測定、報告体制の収束といった会計の中核的問題への関与は限定的であり、今後の研究の方向性を示している。
English
This study systematically reviews 108 academic articles on climate-related financial risk disclosures post-TCFD, identifying five research domains under evolving regulatory frameworks including IFRS S2 and ESRS. It finds that despite rapid growth, the literature remains fragmented and shows limited engagement with core accounting issues such as materiality determination, assurance, measurement, and standard convergence, providing a coherent framework for 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
日本ではSSBJがISSB基準を踏まえた開示基準を策定中であり、本レビューが示す研究の断片化や会計的課題は、日本の開示実務や基準設定における重要な示唆を与える。特にマテリアリティや保証の議論は、日本企業の対応にも直結する。
In the global GX context
As global disclosure standards converge around ISSB and ESRS, this synthesis highlights persistent fragmentation and under-researched accounting issues, guiding future scholarship. It underscores the need for deeper engagement with materiality, assurance, and measurement in climate-related financial disclosures.
👥 読者別の含意
🔬研究者:Identifies critical research gaps in accounting constructs (materiality, assurance, measurement) within climate disclosure literature, offering a roadmap for future work.
🏢実務担当者:Provides a comprehensive mapping of disclosure research domains and standards evolution, helping sustainability teams understand the academic underpinnings of current practices.
🏛政策担当者:Highlights the limited accounting engagement in extant research, suggesting areas where standard-setters could benefit from further academic input.
📄 Abstract（原文）
This study aims to examine how the academic literature on climate-related financial risk disclosures, arising from the physical impacts of climate change and the transition to a low-carbon economy, has evolved following the Task Force on Climate-related Financial Disclosures (TCFD) and assess the extent to which this literature engages with core accounting constructs. It also aims to identify sources of conceptual fragmentation and to inform future accounting research on climate-related disclosures. The authors conduct a systematic review of 108 academic articles published between 2010 and 2025, supplemented by the TCFD recommendations. Using qualitative thematic analysis, the review classifies studies into five research domains and examines their theoretical foundations under evolving regulatory frameworks, including IFRS S2 and the European Sustainability Reporting Standards. The literature clusters into five domains: reporting and disclosure; risk and resilience; TCFD implementation; financial implications of climate-related reporting; and quantification of climate risk. Even with rapid growth, the literature remains fragmented across disciplines, with limited engagement with accounting issues such as materiality determination, assurance, measurement and convergence across reporting regimes. Climate-related disclosures are predominantly analysed as external communication mechanisms rather than as inputs into recognised and audited financial statement items. This study provides an accounting-centred synthesis of climate-related financial disclosure research by explicitly linking existing work to foundational accounting debates on materiality, assurance, measurement and standard convergence. It extends prior reviews by offering a coherent framework to guide future empirical and conceptual research.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1108/medar-10-2025-3345first seen 2026-05-05 21:44:03
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