ESG Metrics in Climate Risk Reporting: An Ethical Review of Corporate Responses to Net-Zero Targets
気候リスク報告におけるESG指標：ネットゼロ目標への企業対応の倫理的レビュー (AI 翻訳)
Shaji Thomas
🤖 gxceed AI 要約
日本語
本論文は、企業のネットゼロ公約とESG指標を用いた気候リスク報告における倫理的課題を系統的にレビューする。主な問題として、炭素開示の信頼性、ESG指標とパリ協定などのグローバル目標との整合性、ネットゼロ主張に対する説明責任を挙げる。スコープ1～3排出の一貫性の欠如や検証不能なオフセットへの依存、保証プロセスの脆弱性を指摘し、セクター別基準や規制強化の必要性を提言する。
English
This paper systematically reviews ethical challenges in ESG-based climate risk reporting and corporate net-zero commitments using the PRISMA framework. It identifies three main issues: reliability of carbon disclosures, alignment of ESG metrics with global climate goals like the Paris Agreement, and accountability for net-zero claims. Findings reveal widespread inconsistencies across Scope 1-3 emissions, reliance on unverifiable offsets, and weak assurance processes, calling for sector-specific standards and stronger regulation.
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基準や有報での統合報告が進む中、本レビューの指摘するESG報告の倫理的問題は、国内企業の開示実務や投資家対応に重要な示唆を与える。特にオフセットの検証可能性や保証の強化は、日本のGX政策とも連動する課題である。
In the global GX context
As global frameworks like ISSB and CSRD push for more rigorous climate disclosure, this review highlights persistent ethical gaps in ESG reporting that undermine credibility. It reinforces the need for standardized assurance and regulation—key issues for international policy convergence and transition finance integrity.
👥 読者別の含意
🔬研究者:Provides a structured overview of ethical gaps in ESG and net-zero research, identifying underexplored areas like offset verification and sector-specific standards.
🏢実務担当者:Offers a cautionary checklist for corporate sustainability teams to strengthen disclosure credibility and avoid greenwashing risks.
🏛政策担当者:Underlines the urgency of regulatory measures to enforce reliable carbon accounting and assurance, supporting the design of national net-zero frameworks.
📄 Abstract（原文）
Companies are under growing pressure to commit to net-zero emissions, and this has pushed Environmental, Social, and Governance (ESG) metrics into the spotlight of climate risk reporting. However, major ethical concerns remain—especially around transparency gaps and the risk of greenwashing. This study systematically reviews literature using the PRISMA framework to examine ethical challenges associated with ESG-based climate disclosures and corporate net-zero commitments. The review points to three main issues: the reliability of carbon disclosures, whether ESG metrics align with global climate goals, such as the Paris Agreement, and the accountability of companies when they claim net-zero targets. The findings reveal widespread inconsistencies across Scope 1 to 3 emissions, with many firms relying on offsets that cannot be adequately verified, while assurance processes remain generally weak. The study contributes by clarifying ethical gaps in ESG reporting and highlighting the need for sector-specific standards, stronger governance structures, and regulatory measures to ensure the credibility and effectiveness of climate action.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.51300/jse-2026-164first seen 2026-05-15 18:23:10
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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。