スリランカにおける気候行動とSDG13を支えるグリーン会計の役割：体系的文献レビュー
The Role of Green Accounting in Supporting Climate Action and SDG 13 in Sri Lanka: A Systematic Literature Review (原題)
K. D. D. Jayalath, M. Z. Weerabangsa, B. Athapattu
🤖 gxceed AI 要約
日本語
本論文はPRISMA準拠の体系的レビュー（96文献）により、グリーン会計が気候行動とSDG13をどう支援するかをスリランカ文脈で検討した。SDGターゲット13.2との整合は強い一方、13.1は発展途上、13.3は研究不足である。国家環境行動計画やNDC等の政策は進むが、組織レベルの会計インフラが未整備で政策・実務ギャップが顕著と指摘する。
English
This PRISMA-based systematic review of 96 sources examines how green accounting supports climate action and SDG 13, with a focus on Sri Lanka. It finds strong alignment with SDG Target 13.2, emerging alignment with 13.1, and underrepresentation of 13.3. Despite progressive policies (National Environmental Action Plan, NDCs, National Green Reporting System), organizational accounting infrastructure lags, revealing a policy-practice gap.
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
新興国における環境会計と気候開示の制度設計事例として、日本企業のサプライチェーン開示やSSBJ対応を考える際の比較材料になる。特に政策と実務のギャップは、日本が支援する途上国キャパビル事業の設計に示唆を与える。
In the global GX context
Adds a Global South perspective to disclosure scholarship, showing how green accounting links to SDG 13 in a developing-economy policy context. Useful for ISSB/TCFD adoption debates where organizational accounting capacity, not just standards, is the binding constraint.
👥 読者別の含意
🔬研究者:環境会計とSDG13の接合を整理した枠組みと、未開拓の実証領域（特に13.3）を示す。
🏢実務担当者:新興国拠点での環境会計・気候リスク開示の整備課題を把握し、サプライチェーン開示対応に活用できる。
🏛政策担当者:政策と組織会計のギャップを埋める制度設計・キャパビル支援の必要性を示唆する。
📄 Abstract（原文）
Climate change presents a critical economic, social, and environmental challenge globally. United Nations Sustainable Development Goal (SDG) 13 calls for urgent national and organizational climate action. However, conventional financial accounting systems routinely fail to capture environmental costs and physical climate risks, leaving organizational decision-makers without actionable data. To address this limitation, green accounting has emerged as key strategic tool. This paper presents a systematic literature review evaluating how green accounting practices support climate action and advance SDG 13, with a contextual focus on Sri Lanka. Following a PRISMA- compliant methodology, literature was retrieved across six academic databases alongside official Sri Lankan policy repositories for the primary period 2021–2026 (with key institutional policies traced back to 2016), resulting in a final synthesis of 96 sources. Analysis revealed six core themes: the conceptual evolution of green accounting; operational green accounting practices; the integration of climate mitigation and adaptation metrics; alignment with specific SDG 13 targets; Sri Lanka’s policy and regulatory framework; and primary implementation barriers. Findings demonstrate strong alignment between green accounting practices and SDG Target 13.2 (integrating climate measures into national policies). Alignment with Target 13.1 (strengthening resilience through risk disclosure) is emerging but less developed, whereas research addressing Target 13.3 (capacity building) remains largely underrepresented. In Sri Lanka, progressive policy mechanisms including the National Environmental Action Plan 2022–2030, updated Nationally Determined Contributions (NDCs), and the National Green Reporting System exist, yet organizational- level accounting infrastructure remains insufficient, revealing a pronounced policy-practice gap. This paper establishes an integrated conceptual framework while outlining key directions for future empirical research.
🔗 Provenance — このレコードを発見したソース
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