Reframing the Architecture of Climate‐Related Knowledge: Beyond Disclosure, Toward Strategic Translation
気候関連知識の枠組み再構築：開示を超えて戦略的翻訳へ (AI 翻訳)
Giuseppe Modaffari, Pedro Seva‐Larrosa, Francisco García‐Lillo
🤖 gxceed AI 要約
日本語
本論文は、気候関連知識の開示フレームワークの拡大にもかかわらず、企業間で戦略的活用にばらつきがある問題を扱う。計量書誌学的手法を用いて、気候知識の時間的・認知的・機能的構造を分析し、複数の評価フレームが共存するが支配的な秩序はないことを発見。気候翻訳（climate translation）という動的ケイパビリティを提唱し、組織が不均質な知識を戦略的意思決定に翻訳する必要性を議論する。
English
This paper addresses the paradox that despite expansion of climate disclosure frameworks, firms differ in interpreting and embedding climate knowledge. Using a bibliometric design of 2,181 articles, it reveals a knowledge environment with punctuated temporal dynamics, cognitive differentiation, and functional heterogeneity. The authors conceptualize 'climate translation' as an orchestration-oriented dynamic capability that renders heterogeneous climate knowledge evaluable and decision-relevant, providing a complementary explanation for uneven corporate responses.
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
本稿は、SSBJや統合報告書に取り組む日本企業に示唆を与える。開示の充実だけでは不十分で、多様な気候情報を戦略的意思決定に翻訳する内部能力が重要であることを理論的に示す。
In the global GX context
Globally, this paper addresses a critical gap between expanding disclosure infrastructure (ISSB, CSRD, SEC) and actual corporate strategic engagement. It argues that organizational capabilities for 'climate translation' are essential to make heterogeneous knowledge decision-relevant, moving beyond the assumption that more disclosure automatically leads to better strategy.
👥 読者別の含意
🔬研究者:Provides a conceptual framework linking climate disclosure to strategic capabilities, bridging sustainability and strategic management research.
🏢実務担当者:Offers a diagnostic lens to evaluate whether your firm has the capabilities to translate diverse climate data into strategic decisions, beyond compliance.
🏛政策担当者:Suggests that disclosure mandates alone may not drive strategic action without support for organizational sensemaking and translation capabilities.
📄 Abstract（原文）
ABSTRACT Climate change has generated an unprecedented expansion of disclosure frameworks, metrics, and governance instruments intended to inform corporate strategy. Yet firms continue to differ markedly in how climate‐related knowledge is interpreted, prioritized, and embedded in decision‐making. This paper addresses this paradox by shifting attention from disclosure practices and firm‐level incentives to the upstream architecture of strategy‐facing climate‐related knowledge. Drawing on a diagnostic bibliometric design, we reconstruct the temporal, cognitive, and functional structure of a corpus of 2181 SSCI‐indexed articles spanning accounting, finance, governance, and strategy‐oriented climate research. The analyses reveal a knowledge environment characterized by punctuated temporal dynamics, persistent cognitive differentiation across domains, and functional heterogeneity in evaluative vocabularies. These properties generate pluralism without hierarchy: Multiple legitimate evaluative frames coexist, yet no dominant ordering principle stabilizes strategic interpretation. Under such conditions, climate‐related knowledge does not enter organizations as a coherent strategic signal but as a heterogeneous set of partially misaligned inputs that must be translated before they can inform strategic commitments. Building on this diagnosis, we conceptualize climate translation as an orchestration‐oriented dynamic capability through which organizations render heterogeneous climate knowledge evaluable, comparable, and decision‐relevant. This perspective extends strategy and sustainability research by identifying a missing upstream layer linking expanding disclosure infrastructures to uneven strategic engagement. By reframing climate strategy as a problem of evaluability and translation, the paper offers a complementary explanation for persistent variation in corporate responses and highlights why organizational capabilities that structure interpretation and prioritization are central to the strategic use of climate knowledge.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.1002/bse.71282first seen 2026-07-18 09:14:42
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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。