Corporate Accountability of Indian Energy Sector in Achieving Net Zero Targets: A Study on Greenhouse Gas Emissions
インドエネルギー部門のネットゼロ目標達成における企業の説明責任：温室効果ガス排出に関する研究 (AI 翻訳)
Shristi Agarwal, Rajni Gupta
🤖 gxceed AI 要約
日本語
本研究は、インドの主要エネルギー企業4社（Indian Oil、NTPC、Adani Power、JSW Energy）のFY2021-24年のScope 1、2、3排出量を分析。排出原単位は初期に改善したが、その後鈍化。Scope 3は一貫した減少傾向を示すが、企業間格差が大きく、ガバナンス強化と開示品質向上の必要性を指摘。
English
This study analyzes Scope 1, 2, and 3 emissions of four major Indian energy firms from FY2021-24. Emissions intensity improved initially but slowed later; Scope 3 shows consistent decline. Significant inter-firm disparities highlight accountability gaps, calling for stronger governance and disclosure quality.
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
本論文はインドを対象としており、直接的な日本向けの示唆は限定的だが、Scope 3開示の実践や排出原単位のトレンド分析手法は日本のエネルギー企業にも参考となる。
In the global GX context
This study provides empirical evidence on corporate emissions accountability in an emerging economy (India), contributing to global understanding of net-zero progress and disclosure effectiveness in the energy sector.
👥 読者別の含意
🔬研究者:Useful for comparative studies on corporate emissions disclosure and accountability in developing countries.
🏢実務担当者:Highlights the importance of consistent Scope 3 reporting and the risk of early efficiency gains slowing down.
🏛政策担当者:India's net-zero progress insights can inform policy design for corporate emissions reduction and transparency.
📄 Abstract（原文）
Climate change mitigation has become a critical global priority, with the energy sector being a major contributor to greenhouse gas (GHG) emissions. India, as the world’s third-largest emitter, faces the dual challenge of meeting rising energy demand while progressing toward its net-zero emissions target by 2070. This study examines the extent of corporate accountability within the Indian energy sector by analysing whether sustainability commitments made by firms are reflected in actual emissions performance. The research adopts a descriptive and comparative approach to analyse Scope 1, Scope 2, and Scope 3 greenhouse gas emissions of four leading Indian energy companies—Indian Oil Corporation, NTPC Ltd., Adani Power, and JSW Energy—over the period FY 2021–22 to FY 2023–24. Secondary data were sourced from annual reports, Business Responsibility and Sustainability Reports (BRSRs), ESG disclosures, and sustainability reports. Trend analysis and emissions intensity per rupee of turnover were used to assess inter-firm and intra-firm performance, alongside an evaluation of reporting transparency against global standards such as the GHG Protocol, GRI, and CDP. The findings indicate a decline in Scope 1 and Scope 2 emissions intensity in the initial years, followed by a slowdown in progress, suggesting that early efficiency gains may not be sufficient for long-term decarbonisation. Scope 3 emissions intensity shows a consistent downward trend, reflecting improvements in supply chain and operational practices. However, significant disparities across firms persist, highlighting uneven progress and potential accountability gaps. The study concludes that while India’s energy sector has made measurable progress toward net-zero objectives, stronger governance, improved disclosure quality, and deeper structural interventions are essential to align corporate actions with national climate goals.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.36948/ijfmr.2026.v08i01.65070first seen 2026-05-05 22:06:11
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。