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ヨハネスブルグ証券取引所上場食品生産者による自主的温室効果ガス開示の評価

Evaluating voluntary greenhouse gas disclosure by Johannesburg Stock Exchange-listed food producers (原題)

Nerine Botma, Susanna L. Middelberg

South African Journal of Economic and Management Sciences📚 査読済 / ジャーナル2026-08-19#Scope 3Origin: Global経営インパクト: 調達リスク対象セクター: food
DOI: 10.4102/sajems.v29i1.6857
原典: https://doi.org/10.4102/sajems.v29i1.6857

🤖 gxceed AI 要約

日本語

南アフリカのJSE上場食品生産者6社の2024年報告書をGRI 305基準で内容分析し、GHG開示の実態を評価した。大半の企業がScope 1とScope 2（ロケーションベース）を開示する一方、Scope 3の開示は最小限で、基準年や算定方法などの補足情報が欠落していた。自主的な開示枠組みでは透明性と比較可能性が限定的であることを示した。

English

This study evaluates GHG disclosure by six JSE-listed food producers using a GRI 305-based coding index. Most companies disclosed Scope 1 and location-based Scope 2 emissions, but Scope 3 disclosure was minimal and key methodological details were often omitted. The findings highlight limited transparency and comparability under voluntary reporting, offering a replicable assessment approach.

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開示が始まり、Scope 3を含む詳細な開示が求められる。本論文のGRI 305に基づく評価手法は、日本の食品企業が自社の開示ギャップを特定し、SSBJ対応を強化するための参考になる。

In the global GX context

As ISSB and CSRD push for comprehensive GHG disclosure, this study provides empirical evidence from an emerging market on the gaps in voluntary reporting, particularly Scope 3. The replicable coding approach can inform global benchmarking and policy development for disclosure standards.

👥 読者別の含意

🔬研究者:Provides a replicable GRI 305-based coding index for assessing GHG disclosure quality, useful for comparative studies.

🏢実務担当者:Highlights common gaps in Scope 3 and methodological transparency that companies should address in their sustainability reports.

🏛政策担当者:Offers evidence of limited comparability under voluntary frameworks, supporting arguments for mandatory disclosure requirements.

📄 Abstract（原文）

Background: Greenhouse gas (GHG) emissions are increasingly important sustainability indicators. Because corporate GHG disclosure remains voluntary in South Africa, reporting is often inconsistent and difficult to compare across companies. Food producers face stakeholder pressure to disclose emissions transparently. Aim: To evaluate the extent to which JSE-listed food producers in the farming, fishing and plantation subsector disclose their GHG emissions in accordance with the Global Reporting Initiative (GRI) 305 standard. Setting: The study focused on JSE-listed food producers where sustainability disclosure is shaped by voluntary frameworks. Method: Content analysis was conducted on the 2024 integrated, sustainability and environmental, social and governance (ESG) reports of six purposively selected JSE-listed food producers. Disclosure was assessed using a GRI 305-based coding index comprising 30 items per company across five categories, resulting in 180 company-level disclosure observations scored on a three-point ordinal scale. Results: Most companies disclosed gross Scope 1 and location-based Scope 2 emissions, and several reported emissions intensity and reduction initiatives. However, Scope 3 disclosure was minimal, and key supporting information (such as base years, emission factors, methodologies and gases included) was frequently omitted. Conclusion: Although GHG reporting remains voluntary in South Africa, the findings indicate limited alignment with the full set of GRI 305 disclosure requirements, reducing transparency and comparability. More complete and methodologically transparent disclosure, particularly for Scope 3, would improve decision usefulness for stakeholders. Contribution: The study provides a GRI 305-based assessment of GHG reporting among JSE-listed food producers and offers a replicable coding approach to support future research, benchmarking and policy development.

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