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「持続可能な」タバコ事業のパラドックス：倫理と公衆衛生の観点からサステナビリティ報告を再考する

A Paradox of ‘Sustainable’ Tobacco Business: Rethinking Sustainability Reporting from Ethics and Public Health Perspectives (原題)

Upendra M. Bhojani, Shivam Kapoor

Indian Journal of Community Medicine📚 査読済 / ジャーナル2026-10-30#ESG対象セクター: agriculture
DOI: 10.4103/ijcm.ijcm_872_25
原典: https://doi.org/10.4103/ijcm.ijcm_872_25

🤖 gxceed AI 要約

日本語

インドのBRSR義務化を背景に、タバコ企業のサステナビリティ報告の歪みを分析した論考。報告が「責任ある企業」という誤像を生み、製品のESG影響を過小評価し、業種特有の規制遵守を捉えていないと指摘する。規制当局主導のタバコ専用テンプレート策定と、ESG格付けからの除外または「有害産業」としての評価を提言する。

English

Using India's BRSR mandate as context, this paper analyzes how tobacco companies' sustainability reporting creates a false image of responsibility, underplays product-level ESG harms, and omits sector-specific regulatory compliance. It recommends a regulator-developed tobacco-specific ESG template free of industry influence, and excluding tobacco from ESG ratings or rating it alongside other harmful/extractive industries.

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

日本でもSSBJ基準・有報開示が拡大する中、「何を開示するか」だけでなく「業種特性に応じた開示の実質性」を問う視点は、高リスク産業の開示規制やESG格付けの設計を考える上で参考になる。

In the global GX context

Amid ISSB/CSRD-driven harmonization, this paper pushes the global disclosure debate beyond comparability toward sector-specific materiality and anti-greenwashing safeguards, questioning whether universal ESG ratings adequately capture harm-intensive industries.

👥 読者別の含意

🔬研究者:ESG開示の実質性・業種別マテリアリティ・グリーンウォッシュ指標の研究に、有害産業という極端事例の枠組みを提供する。

🏢実務担当者:高リスク産業の開示担当者に対し、業種特有の影響と規制遵守をどう報告に組み込むかの論点を示す。

🏛政策担当者:開示制度設計者に、業種別テンプレートの必要性とESG格付けからの除外・区分評価という規制選択肢を提示する。

📄 Abstract（原文）

Abstract Public health recognizes that businesses significantly shape people’s health and health inequities. Over time, businesses have been increasingly asked to make disclosures about their environmental, social, and governance (ESG) impacts. India mandates the top 1000 listed companies by market capitalization to submit business responsibility and sustainability reports. In this context, we discuss how the tobacco industry, which causes significant health and environmental harms, ought to be seen as distinct from many other businesses. We demonstrate three problematic aspects of how tobacco companies are reporting on sustainability: (1) their reporting creates a false impression of them being ‘responsible’ businesses, (2) they routinely underplay the ESG impacts of tobacco products and processes, and (3) the current reporting does not capture compliance with tobacco sector-specific regulatory requirements. We recommend that tobacco companies—as solo or conglomerate businesses—should be mandated to use a tobacco sector-specific template, developed by the regulator with no influence from the tobacco sector, that includes tobacco-specific ESG and health impacts as well as tobacco-specific regulatory compliance. We suggest that the proposed ESG rating shall either exclude the tobacco industry or rate it alongside other ‘harm/extractive’ industries. It shall not be allowed to use such reports for publicity gains.

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