ヨハネスブルグ証券取引所上場基礎資源企業による気候関連シナリオ分析の開示：扱いきれないほどホットな話題
CLIMATE-RELATED SCENARIO ANALYSIS DISCLOSURES BY JOHANNESBURG STOCK EXCHANGE BASIC RESOURCES COMPANIES – TOO HOT TO HANDLE (原題)
J. Nel, Leana Esterhuyse
🤖 gxceed AI 要約
日本語
本研究は、ヨハネスブルグ証券取引所上場の基礎資源企業32社の2023年報告書を分析し、TCFDおよびIFRS S2に基づく気候関連シナリオ分析（CRSA）開示の整合性を評価した。大企業の大半は整合的だが、中小企業では開示が不十分で、資源・スキル不足が課題であることを示した。途上国における能力構築の必要性を提言している。
English
This study analyzes climate-related scenario analysis (CRSA) disclosures of 32 JSE-listed basic resource companies against TCFD and IFRS S2. While most large firms are aligned, smaller firms show inconsistent disclosure due to resource constraints. The paper highlights the need for capacity building in developing economies and offers practical recommendations.
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開示基準への対応が進む中、本論文は企業規模による開示格差の実証を示し、中小企業の開示支援策の重要性を示唆する。日本の基礎資源企業や開示実務者にとって、IFRS S2との整合性を評価する枠組みが参考になる。
In the global GX context
This paper provides empirical evidence on CRSA disclosure practices in an emerging market, contributing to global understanding of IFRS S2 adoption challenges. It offers a checklist for assessing alignment that could be useful for regulators and companies worldwide, especially in developing economies.
👥 読者別の含意
🔬研究者:Provides a novel empirical dataset on CRSA disclosure in South Africa, useful for comparative studies on IFRS S2 adoption.
🏢実務担当者:Offers a practical checklist for assessing CRSA disclosure alignment with IFRS S2, useful for corporate sustainability teams.
🏛政策担当者:Highlights the need for capacity-building initiatives to support smaller companies in meeting global disclosure standards.
📄 Abstract（原文）
Introduction: This study investigates climate-related scenario analysis (CRSA) disclosures by Johannesburg Stock Exchange (JSE)-listed basic resource companies, focusing on alignment with the Task Force on Climate-related Financial Disclosures (TCFD) and the International Sustainability Standards Board (ISSB)’s IFRS S2 standard. Methods: A CRSA checklist was developed based on 23 IFRS S2-based disclosure items to evaluate alignment. Content analysis of 32 basic resource companies’ 2023 integrated and climate-related reports was conducted. Results: While nine of the ten largest companies were fully aligned with IFRS S2, only half of the basic resource companies disclosed CRSA information. Smaller companies exhibited inconsistent alignment, reflecting potential resource and skills constraints. Larger companies responded more effectively to stakeholder expectations, using CRSA to signal strategic resilience to climate change. Discussion: The findings suggest that resources and expertise strongly influence disclosure practices and highlight the need for capacity-building initiatives to support smaller companies in developing economies. This research expands the literature on CRSA by providing unique insights into South Africa and the challenges and opportunities faced by its basic resource companies. It contributes to understanding some of the drivers of CRSA practices and offers practical recommendations to improve alignment with emerging global standards.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://ejournal.stiedewantara.ac.id/index.php/001/article/download/1613/811first seen 2026-08-20 04:59:01 · last seen 2026-09-21 04:52:25
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