石油・ガス組織向けESGパフォーマンス測定・報告フレームワーク：包括的KPI算定モデル

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:ESG開示の算定可能性・保証可能性を設計する際のKPI構造と境界設定の枠組みを提供する。

🏢実務担当者:石油・ガス企業のサステナビリティ担当が、Scope1/2やメタン等のKPI算定式・データ管理・目標ガバナンスを整備する実務テンプレートとして活用できる。

🏛政策担当者:セクター別ESG開示基準の設計において、算定式・境界・保証の一貫性をどう規定するかの参考になる。

Environmental, social, and governance reporting in the oil and gas sector is moving from narrative disclosure toward auditable performance measurement. This review develops a calculation-ready corporate framework that converts material ESG topics into transparent key performance indicators for upstream and integrated oil and gas organizations. This review undertakes a structured integrative review of literature and official standards published from 2020 to 2025, drawing on 18 peer-reviewed studies and 12 sectoral or standard-setting sources. The synthesis identifies the reporting architecture required to connect materiality, operational boundaries, source data, equations, targets, internal controls and assurance. Sixty-eight practical KPIs are organized within environmental, social and governance pillars. For each indicator, the framework specifies a formula, variable definitions, a realistic hypothetical data set, the calculated result and an illustrative management target. The environmental model covers greenhouse gases, methane, flaring, energy, water, produced water, waste, spills, land and biodiversity; the social model covers workforce, occupational and process safety, human rights, local content and community impacts; and the governance model covers board oversight, ethics, supplier governance, incentives, data quality and assurance. Hypothetical outputs are deliberately set within operationally plausible ranges so that the model can be understood as a reporting design rather than an idealized scorecard. The review concludes that credible ESG reporting depends less on the number of metrics disclosed than on consistent boundaries, reproducible equations, decision ownership, evidence retention and target governance. The proposed model offers a reusable bridge between oil field operations, corporate sustainability management and investor-grade disclosure.

• openalex https://doi.org/10.18623/rvd.v23.8053first seen 2026-09-19 05:03:26
• semanticscholar https://revista.domhelder.edu.br/index.php/veredas/article/download/8053/29469first seen 2026-09-21 05:01:00 · last seen 2026-09-22 04:59:12