Repurposing the use of the Task Force on Climate-related Financial Disclosures framework for South Africa’s public sector
南アフリカの公共部門向け気候関連財務情報開示タスクフォース（TCFD）フレームワークの転用 (AI 翻訳)
Joseph Tinarwo, Lourens J. Erasmus
🤖 gxceed AI 要約
日本語
本論文は、南アフリカの公共部門におけるTCFDフレームワークの適用可能性を体系的文献レビューにより分析。民間部門でのTCFD活用が進む一方、公共部門での研究は乏しい。結果、TCFDは気候リスク開示のグローバル基準として有効だが、実施には能力構築や法的枠組みの強化が必要と結論。IPSASBなど公共部門のサステナビリティ基準策定に貢献する。
English
This paper explores adapting the TCFD framework for South Africa's public sector through a systematic literature review. It finds that while TCFD provides a standardized approach for climate risk disclosure, effective implementation requires capacity building, strong legal frameworks, and multi-stakeholder approaches. The study informs IPSASB and others developing public sector sustainability standards.
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や有報でのTCFD開示が民間中心だが、公共部門への拡張は未検討。本論文は南アフリカ事例だが、日本の自治体や政府関連機関の気候リスク開示を考える上で示唆に富む。
In the global GX context
This paper addresses the gap in public sector climate disclosure, critical as TCFD converges into ISSB standards. It offers a framework for governments to adopt climate risk reporting, relevant to global initiatives like IPSASB’s sustainability standards and the growing focus on sovereign climate risk.
👥 読者別の含意
🔬研究者:Highlights the need for more empirical studies on public sector TCFD adoption, especially in developing economies.
🏢実務担当者:Provides a roadmap for government entities to implement TCFD recommendations, including capacity building and legal reforms.
🏛政策担当者:Offers evidence for regulators and standard-setters (e.g., IPSASB) on how to tailor TCFD for public sector entities.
📄 Abstract（原文）
Climate change is increasingly recognised as a significant threat to economic development. As efforts to transition to a low-carbon economy continue to intensify, there is a growing realisation among proponents of sustainable development that public sector organisations need to disclose climate risks and opportunities associated with their operations. Climate risk disclosures in the public sector offer countries unique insights and opportunities to pursue a sustainable path toward a low-carbon economy. Although there are many studies on climate-risk disclosures in the private sector, studies on the public sector are scarce. A systematic review of academic and grey literature was used to analyse the potential of adapting the TCFD framework to the public sector of South Africa. The study found that the TCFD recommendations provide a globally standardised approach to climate risk disclosure, allowing comprehensive reporting and comparison of climate-related information between sectors and entities to promote climate resilience and transition to a green economy. To effectively implement the recommendations of the TCFD in the public sector of South Africa, improved capacity building, strong legal and institutional frameworks, bold multi-stakeholder and multi-sectoral approaches, adequate budget support and strong advocacy and communication efforts are needed. The study will be important to the IPSASB and other stakeholders to develop sustainability reporting standards for the public sector, as well as promote climate risk disclosures by government entities.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.20525/ijrbs.v14i8.4404first seen 2026-05-14 21:52:11
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