産業組織向け二重重要性・オペレーショナルリスク統合評価フレームワークの開発
Development of an Integrated Double-Materiality and Operational Risk Assessment Framework for Industrial Organizations (原題)
Chinmaya Bhat
🤖 gxceed AI 要約
日本語
GRI 3のインパクト重要性とIFRS S1・ESRSの財務重要性を統合し、二重重要性スコアを算出する定量モデルを提案する。さらにオペレーショナル・エクスポージャー・財務影響・統制有効性を組み合わせたオペレーショナルリスクスコアを構築し、残存リスク下限を設ける。8つの産業ESGトピックでの例示では気候変動とサプライチェーン混乱が常に「今すぐ行動」象限に残るが、境界的トピックの位置は重みや統制仮定に依存する。
English
This paper proposes a quantitative model linking GRI 3 impact materiality (severity and likelihood) with IFRS S1/ESRS financial materiality to compute a Double Materiality score. It adds an Operational Risk Score combining operational exposure, financial consequence and control effectiveness, with a residual-risk floor, and combines both in a four-quadrant matrix. In an illustrative eight-topic case, climate change and supply chain disruption remain in the Act Now quadrant under all sensitivity variations, while borderline topics shift with weights and control assumptions; scores are illustrative, not empirically validated.
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基準がIFRS S1/S2に準拠し二重重要性とリスク管理の接続が問われる中、GRIとESRSを橋渡しする定量モデルは有報・統合報告書でのマテリアリティ開示と全社リスク管理の統合に実務的示唆を与える。
In the global GX context
As ISSB/IFRS S1 and CSRD/ESRS push double materiality into mainstream disclosure, this paper offers a concrete bridge from GRI 3 impact assessment to enterprise risk management — a gap ESRS leaves open — and shows how disclosure topics can be operationalized into ERM risk scores.
👥 読者別の含意
🔬研究者:GRI・ESRS・ERMを接続する定量フレームワークの設計と感度分析手法を参考にできる。
🏢実務担当者:マテリアリティ評価を全社リスク管理のスコアへ変換する際の雛形として利用できる。
🏛政策担当者:二重重要性とリスク管理の接続を規制・ガイダンス設計にどう組み込むかの示唆を得られる。
📄 Abstract（原文）
Industrial organizations face sustainability issues that affect the environment, society, operations and finances, yet conventional materiality assessments identify significant ESG topics without translating them into operational risk. GRI 3: Material Topics 2021 notes that the severity-and-likelihood assessment of an impact can be understood as risk, but it offers no quantitative model linking that assessment to enterprise risk management. This paper proposes such a model and demonstrates its behaviour on an illustrative set of eight industrial ESG topics. Impact materiality is scored from GRI 3 severity (scale, scope, irremediable character) and likelihood; financial materiality follows the effect-on-enterprise-value definition used in IFRS S1 and the European Sustainability Reporting Standards (ESRS); Double Materiality is the maximum of the two, mirroring the ESRS either-lens-applies logic. An Operational Risk Score combines operational exposure, financial consequence and control effectiveness, with a residual-risk floor so that strong controls reduce risk without eliminating it. A four-quadrant matrix combines the two scores. In the illustration, business conduct and governance ranks joint-third on Double Materiality but lowest on Operational Risk, whereas supply chain disruption ranks highest on Operational Risk and joint-highest on Double Materiality. Sensitivity analysis shows that climate change and supply chain disruption stay in the Act Now quadrant under every variation tested, while the placement of borderline topics depends on the weights, control assumptions and cut-offs chosen. The scores are illustrative and not empirically validated; a reproducible scoring protocol and a Delphi validation protocol are provided for application to real organizational data
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.51583/ijltemas.2026.150900157first seen 2026-11-05 05:43:24 · last seen 2026-11-06 05:17:45
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。