Navigating uncharted territory: exploring the drivers of climate-related financial disclosures in South Africa
未知の領域を航海する：南アフリカにおける気候関連財務開示の推進要因の探求 (AI 翻訳)
Rupert Vermaas, A. Alhassan, Bomikazi Zeka
🤖 gxceed AI 要約
日本語
南アフリカの金融サービス業界の報告作成者へのインタビューを通じ、気候関連財務開示の推進要因を質的に分析。機関投資家、活動家株主、取締役会、開示へのコミットメント、政策・規制、競合他社、作業部会、クライアントが主要なドライバーとして特定された。新興市場における初期の実証証拠を提供。
English
This qualitative study interviews report preparers in South Africa's financial services industry to explore drivers of climate-related financial disclosures. Thematic analysis identifies institutional investors, activist shareholders, the board, commitment to disclosures, policy and regulation, competitors, working groups, and clients as key drivers. It provides early empirical evidence from an emerging market context.
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基準の策定が進む中、本稿が示す機関投資家や政策・規制の推進力は、日本の上場企業が気候開示を強化する上で参考となる。ただし南アフリカ独自の文脈（エスコム問題等）には注意が必要。
In the global GX context
While the paper focuses on South Africa, its identification of multiple stakeholder drivers (investors, board, regulators, competitors) offers insights transferable to other jurisdictions implementing TCFD/ISSB standards. It adds valuable emerging-market evidence to a literature dominated by developed-country studies.
👥 読者別の含意
🔬研究者:Provides qualitative evidence on disclosure drivers in an emerging market, complementing quantitative studies.
🏢実務担当者:Highlights the range of stakeholder pressures that drive climate disclosure, useful for corporate reporting teams.
🏛政策担当者:Emphasizes the role of regulation and investor activism in accelerating climate-related financial disclosures.
📄 Abstract（原文）
Climate-related risks and opportunities (CROs) have a significant impact on companies’ financial prospects. Furthermore, climate-related financial disclosures influence investor decision-making depending on how companies assess and provide a fair presentation of material CROs. However, there is a notable dearth of studies that explores the drivers of climate-related financial disclosures, specifically within the context of emerging markets. To promote the widespread disclosure of climate-related financial risks, this paper aims to explore the driving factors of climate-related financial disclosures in South Africa. This paper adopts a qualitative exploratory approach by interviewing experts with a cumulative experience of preparing 16 climate-related financial disclosure reports. The interview data from the report preparers with 19 years average in the financial services industry were analysed using the qualitative thematic process to identify the drivers of climate-related financial disclosures. The thematic analysis of the semi-structured interview responses from experienced report preparers identifies institutional investors, activist shareholders, the board, commitment to disclosures, policy and regulation, competitors, working groups and clients as the drivers of climate-related financial disclosures in South Africa. The empirical findings highlight the important role of organisational and external forces in enhancing the disclosure of climate-related financial risks and opportunities in South Africa. Based on the critical role of financial institutions in financing sustainable development and the just transition, understanding the motivations for the disclosure of climate-related financial risks becomes vital for enhancing the flow of financial resources towards sustainable business practices. As far as the authors are concerned, this paper presents one of the earliest evidence on the drivers of climate-related financial disclosures in emerging markets.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1108/qrfm-05-2025-0137first seen 2026-07-01 06:04:52
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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。