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Model of managerial decision-making in mining operations within the framework of sustainability reporting obligations and the methane emission reduction regulation

持続可能性報告義務とメタン排出削減規制の枠組みにおける鉱山操業の経営的意思決定モデル (AI 翻訳)

Piotr Jarek, Tomasz Lemański, Natalia Rojewska

Humanitas Zarządzanie.📚 査読済 / ジャーナル2026-06-30#ESGOrigin: EU対象セクター: mining
DOI: 10.5604/01.3001.0055.8461
原典: https://doi.org/10.5604/01.3001.0055.8461

🤖 gxceed AI 要約

日本語

本論文は、EUのメタン排出削減規制(2024/1787)とCSRD・CSDDDが鉱山の中間管理職に与える影響を分析。法令間の矛盾により、安全と環境のトレードオフが生じ、既存の管理モデルでは対応できないことを指摘。RACIマトリクスを用いたメタンガバナンスアーキテクチャを提案し、新たなリーダーシップ役割の実装を目指す。

English

This paper examines how EU Methane Regulation (2024/1787) and CSRD/CSDDD transform mine middle management from hazard control to operational ESG management. It identifies a structural safety-environment trade-off and regulatory uncertainty, proposing a RACI matrix-based methane governance architecture to operationalize the new leadership role under Industry 5.0.

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

日本は鉱山メタン排出が限定的だが、EU規制はサプライチェーンを通じて日本企業にも影響する可能性がある。SSBJや有報での環境情報開示強化の流れの中で、二重重要度概念の運用事例として参考になる。

In the global GX context

The paper contributes to global disclosure scholarship by operationalizing double materiality under CSRD in the mining sector. The proposed RACI matrix for methane governance offers a practical tool for companies facing EU methane regulation, and the analysis of regulatory uncertainty is relevant for jurisdictions transposing EU law.

👥 読者別の含意

🔬研究者:Provides a conceptual model linking regulatory pressure to managerial roles in mining, requiring empirical validation.

🏢実務担当者:Offers a RACI matrix framework for implementing methane governance under EU regulations and CSRD compliance.

🏛政策担当者:Highlights structural conflicts between mining law and environmental regulation, informing better regulatory design.

📄 Abstract(原文)

<ns3:p>&lt;p style="text-align:justify"&gt;&lt;span style="font-size:11pt"&gt;&lt;span style="font-family:&amp;quot;Times New Roman&amp;quot;,serif"&gt;Regulation (EU) 2024/1787 of the European Parliament and of the Council on methane emission reduction, together with the CSRD and CSDDD directives, imposes reporting and environmental obligations on coal mines that structurally conflict with the logic of mining law, creating new requirements for managerial staff. This article examines how this conflict transforms &lt;i&gt;mining middle management&lt;/i&gt; from a methane hazard control role into &lt;i&gt;operational ESG management&lt;/i&gt;. The study employs two methods: bibliometric analysis of Scopus and WoS databases using VOSviewer, and cross-analysis of legal acts across five thematic clusters. The results indicate that the existing &lt;i&gt;regulatory uncertainty&lt;/i&gt; – stemming from incomplete transposition of EU regulations into Polish mining law – generates four-sided pressure: production, safety, environment and reporting, which no existing management model adequately resolves. The identified &lt;i&gt;safety-environment trade-off&lt;/i&gt; is structurally embedded in legislation, while the &lt;i&gt;double materiality&lt;/i&gt; concept under CSRD cascades environmental accountability from board level to operational roles. Analysis through the lens of &lt;i&gt;institutional logics&lt;/i&gt; and real options theory reveals that technical leaders operate simultaneously within competing institutional fields without adequate governance tools. The article proposes a &lt;i&gt;methane governance&lt;/i&gt; architecture based on the RACI matrix as an instrument for operationalising the new leadership role under &lt;i&gt;EU methane regulation 2024/1787&lt;/i&gt; and Industry 5.0 conditions. The article is conceptual in nature and based on deductive modelling. The proposed framework requires empirical validation in real-world mining organisations.&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;</ns3:p>

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