← 論文一覧に戻る

Operationalising environmental human rights through corporate sustainability metrics: a quantitative ESG framework from India’s BRSR environmental disclosures

企業のサステナビリティ指標を通じた環境人権の運用：インドのBRSR環境開示に基づく定量的ESGフレームワーク (AI 翻訳)

Sushmita Dhar, Mohd Imran

Environmental Research Letters📚 査読済 / ジャーナル2026-02-12#ESGOrigin: Global経営インパクト: 調達リスク対象セクター: cross_sector
DOI: 10.1088/1748-9326/ae452d
原典: https://doi.org/10.1088/1748-9326/ae452d

🤖 gxceed AI 要約

日本語

インドのBRSR開示データを用いて、企業の環境パフォーマンスを評価する定量的ESGフレームワークを提案。セメント産業のPPP調整排出原単位や水ストレス地域の採掘活動の過剰取水を明らかにし、Scope 3非開示の課題を指摘。データ不足地域でも適用可能な再現性のある方法論を提供。

English

This study develops a quantitative ESG framework using India's BRSR disclosures to evaluate corporate environmental performance. It finds high PPP-adjusted emissions in cement, water stress in mining, and that 88% of firms omit Scope 3. The methodology is replicable for data-scarce regions.

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開示が進む中、Scope 3算定の実務課題や水リスク評価の重要性が高まっており、本フレームワークの指標設計は日本の開示実務にも示唆を与える。特に新興国サプライチェーンにおけるデータ不足への対応は、日本企業のScope 3算定にも応用可能。

In the global GX context

Globally, this paper contributes to the discourse on ESG metric standardization and Scope 3 reporting gaps, relevant to ISSB and CSRD implementation. Its PPP-adjusted intensity measures offer a model for comparing emissions across economies, useful for transition finance and climate risk assessment in emerging markets.

👥 読者別の含意

🔬研究者:Provides a replicable quantitative framework for ESG assessment in data-scarce contexts, with novel intensity measures and validation of reporting accuracy.

🏢実務担当者:Offers a methodology for benchmarking environmental performance and identifying Scope 3 reporting gaps, useful for disclosure teams in emerging markets.

🏛政策担当者:Highlights the need for mandatory Scope 3 reporting and water stress considerations in ESG frameworks, informing policy design in developing economies.

📄 Abstract（原文）

In emerging economies, it has been observed that corporate operations have always been a major force behind environmental degradation and associated human rights crises. This study demonstrates a quantitative environmental, social, and governance framework using data from India’s Business Responsibility and Sustainability Reporting to evaluate the environmental performance of corporations using novel intensity measures. Key findings show that cement industry exhibits some of the highest purchasing power parity (PPP)-adjusted emissions at nearly 0.89 tCO₂e/₹ crore (tonnes of CO₂ equivalent per rupee crore or per 10 million Indian Rupees) or nearly 7.5 tCO₂e/ million US$ revenue. Mining operations in water-stressed regions show a 19%–37% excess over basin recharge capacity. Additionally, 88% of the companies do not report Scope 3 emissions, leaving behind critical lacunae in value chain accountability. Data validation shows the existence of a 72% accuracy in the emission reporting and 68% accuracy in water metrics. The equations in the framework that factor in regional PPP factors and aquifer stress percentages give the model a replicable methodology for quantifying corporate environmental impacts in data-scarce regions with potential for adaptation across developing nations with similar industrialisation-environment trade-offs.

🔗 Provenance — このレコードを発見したソース

🔔 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。