Tackling Climate Change: Building National Level, Realistic and Comprehensive Climate Targets Based on Materiality Reporting under the ESG framework
気候変動への取り組み：ESGフレームワークにおけるマテリアリティ報告に基づく国家的で現実的かつ包括的な気候目標の構築 (AI 翻訳)
null Somasundaram L
🤖 gxceed AI 要約
日本語
本稿は、断片的なガバナンスと不整合な報告基準に対処するため、ESGマテリアリティ報告に基づくボトムアップの気候目標設定フレームワークを提案する。インドの規制状況と産業成長を事例に、CSRからESG主導システムへの移行を倡言し、企業開示を国家政策に統合する方法を示す。
English
This policy paper proposes a bottom-up framework for setting national climate targets using ESG materiality reporting, addressing fragmented governance and inconsistent standards. Using India as a case study, it critiques CSR and advocates for ESG-led systems, showing how corporate disclosures can inform NDCs for more accurate and enforceable targets.
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や有報でのESG開示が進む中、本稿のボトムアップ手法は、企業レベルのマテリアリティを国家目標に結び付ける示唆を与える。インド事例だが、発展途上国における気候政策とESGの連携に参考になる。
In the global GX context
This paper contributes to the global discourse on integrating corporate ESG disclosures into national climate policy, relevant to ISSB and TCFD frameworks. It offers a novel approach for developing countries to create context-specific NDCs, bridging the gap between micro-level reporting and macro-level commitments.
👥 読者別の含意
🔬研究者:Provides a framework for linking ESG materiality to national climate targets, offering a new avenue for empirical research on disclosure-policy integration.
🏢実務担当者:Corporate sustainability teams can use the materiality matrix approach to align their reporting with national climate goals, enhancing credibility.
🏛政策担当者:Policymakers in developing economies can adopt this bottom-up method to formulate more realistic and enforceable NDCs based on local corporate data.
📄 Abstract（原文）
Climate change presents an urgent and complex global challenge, exacerbated by fragmented governance, inconsistent reporting standards, and a disconnect between national commitments and local-level sustainability action. This policy paper addresses the inadequacies in current climate target-setting approaches by proposing a bottom-up framework grounded in Environmental, Social, and Governance (ESG) materiality reporting. The aim is to develop realistic, comprehensive, and regionally responsive Nationally Determined Contributions (NDCs) by leveraging corporate ESG disclosures and integrating them into national policy formulation. Drawing from India’s regulatory context and rapid industrial growth—particularly under the Production Linked Incentive (PLI) scheme and the evolving circular economy policy—the paper critically analyses the limitations of Corporate Social Responsibility (CSR) as a compliance-driven model and advocates for a transition to ESG-led systems that emphasize measurement, accountability, and long-term value creation. Using a qualitative review of policy frameworks, industry case studies, and international disclosure standards (GRI, TCFD, BRSR), the paper illustrates how ESG materiality can guide waste management, resource use, and emissions tracking across sectors. The results suggest that adopting a structured, micro-level ESG-based materiality matrix—aggregated across geographies and industries—can generate context-specific national climate targets that are more accurate and enforceable. Besides, joining SMEs and the casual division through digital tools and localized approach rebellious improves inclusivity and affect. In conclusion, this system not only bridges the gaps between deliberate corporate activities and national commitments but too positions developing economies to lead in worldwide climate administration by adjusting financial advancement with supportability and versatility objectives.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.52783/eel.v15i3.3586first seen 2026-05-05 19:08:39
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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。