TSRS 2枠組みにおける保険会社の気候変動関連財務リスクの評価
ASSESSMENT OF CLIMATE CHANGE-RELATED FINANCIAL RISKS IN INSURANCE COMPANIES WITHIN THE TSRS 2 FRAMEWORK (原題)
Mustafa Zeytin
🤖 gxceed AI 要約
日本語
トルコ会計基準審議会（TASB）2号気候開示基準に準拠した2024年の保険会社サステナビリティ報告書を分析し、気候関連財務リスクがセクター単位でどう構造化されているかを検証。ガバナンス・戦略・リスク管理・指標の各面で企業が気候課題を経営課題に組み込み、排出開示の標準化傾向が見られる一方、財務諸表項目との具体的連関や移行・物理リスクの定量化、長期目標と業績評価の統合にはばらつきがあることを示した。
English
Analyzing 2024 TASB 2-compliant sustainability reports of Borsa Istanbul-listed insurers, this study examines how climate-related financial risks are structured at the sectoral level. It finds firms have integrated climate into governance, strategy, risk management and metrics with a trend toward standardized emission disclosure, yet the concrete link to financial statements, quantification of transition/physical risks, and integration of long-term goals with performance measurement remain uneven.
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
トルコのTSRS 2はISSB基準を基礎としており、日本がSSBJ基準を策定・適用する上で、新興国における初期適用の実務課題（財務諸表との連関、定量化の深度）を示す比較材料となる。保険セクターのリスクテイカー・長期投資家としての特性は、日本の生損保の気候開示対応にも示唆を与える。
In the global GX context
TSRS 2 is built on the ISSB baseline, so this early-adoption evidence from Türkiye offers a comparative case for jurisdictions rolling out ISSB-aligned standards (Japan's SSBJ, CSRD, etc.). It highlights practical gaps—linking climate disclosures to financial statements and quantifying transition/physical risks—that global disclosure scholarship continues to debate.
👥 読者別の含意
🔬研究者:ISSB準拠基準の初期適用国における開示実務の実証的知見を提供する。
🏢実務担当者:財務諸表と気候開示の連関強化やリスク定量化の深度が実務課題であることを示す。
🏛政策担当者:新基準導入初期における企業の対応ばらつきと標準化の進展度を把握する材料になる。
📄 Abstract（原文）
The Turkish Accounting Standards Board (TASB) 2 Climate Disclosures standard requires the integrated disclosure of climate change-related risks and opportunities within the financial reporting system. This study analyzes how the financial risk dimension of climate change is structured at the sectoral level by examining the 2024 TASB-compliant sustainability reports of insurance companies traded on the Borsa Istanbul. Considering the insurance sector's characteristic of being a risk-taker and long-term investor, assessments based on governance structures, strategic positioning, risk management mechanisms, and performance indicators reveal that companies have incorporated climate issues into their corporate agendas and show a certain trend towards standardization in their key emission disclosures. The analysis also determined that the concrete link between financial statement items is not established with the same depth in every report, that the economic impacts of the transition and physical risks are addressed at different quantitative levels, and that there is diversity in the integration of long-term climate goals with performance measurement systems. The findings reveal the initial impacts of TASB 2 in practice and provide an analytical assessment of the institutionalization process of climate risks in the insurance sector from a financial reporting perspective.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://dergipark.org.tr/en/download/article-file/5765134first seen 2026-09-30 05:42:29 · last seen 2026-10-02 05:39:57
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