Developing a subsector-specific ESG materiality framework with standards alignment: Evidence from India’s natural gas sector
サブセクター別ESGマテリアリティフレームワークの開発と基準調整：インド天然ガスセクターのエビデンス (AI 翻訳)
Sujaya Sarkar, Madhusoodanan Mooleparambil Sukumaran Nair, A. Datta, Vartika Singh, S. Maurya, Jitender Rathore
🤖 gxceed AI 要約
日本語
本研究は、インドの天然ガスセクターのサブセクター別にESGマテリアリティフレームワークを開発した。ステークホルダー調査を通じて、温室効果ガス排出、水管理、ステークホルダーエンゲージメントが重要と特定。グローバル基準との整合性は環境面で高いが、生物多様性やサプライチェーン持続可能性で課題がある。分野別の戦略と規制インセンティブを提案。
English
This study develops ESG materiality frameworks for India's natural gas subsectors using stakeholder surveys. It identifies greenhouse gas emissions, water management, and stakeholder engagement as key priorities. Alignment with global standards is strong for environmental factors but weak in biodiversity, supply chain sustainability, and SDG5/14. Recommendations include collaborative platforms and regulatory incentives.
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
日本でもSSBJ等でESG情報開示の重要性が高まる中、本論文はサブセクター別マテリアリティ評価の方法論を提示。インドの事例だが、日本のガスセクターや他産業への適用可能性がある。環境面での基準整合性は高いが、生物多様性など未整備分野への示唆も得られる。
In the global GX context
This paper provides a robust methodology for subsector-specific ESG materiality assessment in a major emerging economy. It reveals gaps in global standard alignment for biodiversity and supply chain, informing ISSB and other standard-setters. The stakeholder integration method is globally applicable.
👥 読者別の含意
🔬研究者:This study offers a replicable stakeholder-driven methodology for materiality assessment that can be applied to other sectors and countries.
🏢実務担当者:Companies in natural gas or similar sectors can use this framework to prioritize ESG issues and align with global standards.
🏛政策担当者:Regulators can consider the identified gaps (e.g., biodiversity, supply chain) to enhance disclosure requirements and incentives.
📄 Abstract（原文）
India’s natural gas sector is pivotal to energy security and economic growth, yet faces increasing pressure to align with Environmental, Social, and Governance (ESG) principles amid the nation’s low-carbon transition. This study develops and evaluates subsector-specific ESG materiality frameworks, integrating perspectives from internal stakeholders (e.g., employees with experience or knowledge of sustainability/ESG and at different hierarchical levels) and external stakeholders (e.g., regulators, non-governmental organizations, suppliers, and customers) through surveys and expert interviews. Materiality matrices from gas sector segments (i.e., upstream, midstream, downstream, and integrated operations) highlight greenhouse gas emissions, water management, and stakeholder engagement as priorities, with sectoral differences: upstream activities focus on emissions, whereas downstream operations emphasize energy efficiency—identified using Kruskal–Wallis tests (e.g., p = 0.014 for greenhouse gas emissions). Correlation analyses revealed strong links, such as between emissions and low-carbon strategies (τ = 0.58–0.65), guiding materiality prioritization. Alignment with global standards (e.g., Global Reporting Initiative, Sustainability Accounting Standards Board, International Petroleum Industry Environmental Conservation Association) and India’s Business Responsibility and Sustainability Reporting framework was robust for environmental factors but weak in biodiversity (16.7%), supply chain sustainability (25%), and Sustainable Development Goals 5 (gender equality) and 14 (life below water). These gaps highlight opportunities for tailored ESG strategies. Recommendations include collaborative platforms, advanced analytics, and regulatory incentives to enhance compliance and address stakeholder expectations. The framework provides a strategic guide for sustainable practices, strengthening the sector’s resilience and supporting India’s sustainable energy future.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.36922/ajwep025520397first seen 2026-05-15 18:56:43
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