パジャジャラン大学におけるTCFD枠組みに基づく気候関連財務情報開示の評価

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🔬研究者:TCFD枠組みを非営利・公共セクターへ拡張する定性研究の一事例として参照できる。

🏢実務担当者:大学や公共機関のサステナビリティ担当がTCFD4 pillarで開示を構造化する際の実務ガイドになる。

🏛政策担当者:高等教育機関を含む公共セクターへの気候開示義務化を検討する際の準備状況評価に示唆を与える。

The urgency of this research is to assess climate-related financial disclosure based on the Task Force on Climate-related Financial Disclosures at Universitas Padjadjaran to ensure transparency, effective risk mitigation, and institutional readiness in addressing climate change impacts .Climate change creates various risks and opportunities that affect not only the business sector but also public institutions, including higher education institutions. Climate-related risks may influence operational sustainability, asset management, and long-term financial stability, thereby requiring a structured disclosure framework to support transparent and systematic reporting. This study aims to develop a climate-related financial disclosure framework for Padjadjaran University based on the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). This study employs a qualitative approach using an exploratory and action research design, with Padjadjaran University as the unit of analysis. Data were collected through document analysis and semi-structured interviews with stakeholders involved in sustainability management, selected using purposive sampling. The instruments included document review guidelines and interview protocols, and the data were analyzed using qualitative content analysis by mapping findings into the four core pillars of the TCFD framework: governance, strategy, risk management, and metrics and targets. The results indicate that although various sustainability initiatives have been implemented, climate-related information remains fragmented and has not been integrated into a structured disclosure framework. This study proposes a TCFD-based disclosure format that integrates governance, strategy, risk management, and measurable indicators. The findings provide practical implications by offering a structured guideline to improve transparency, support risk-based decision-making, and strengthen institutional accountability, and the framework can be adapted by other higher education institutions in developing more comprehensive climate-related reporting practices. The urgency of this research is to assess climate-related financial disclosure based on the Task Force on Climate-related Financial Disclosures at Universitas Padjadjaran to ensure transparency, effective risk mitigation, and institutional readiness in addressing climate change impacts .Climate change creates various risks and opportunities that affect not only the business sector but also public institutions, including higher education institutions. Climate-related risks may influence operational sustainability, asset management, and long-term financial stability, thereby requiring a structured disclosure framework to support transparent and systematic reporting. This study aims to develop a climate-related financial disclosure framework for Padjadjaran University based on the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). This study employs a qualitative approach using an exploratory and action research design, with Padjadjaran University as the unit of analysis. Data were collected through document analysis and semi-structured interviews with stakeholders involved in sustainability management, selected using purposive sampling. The instruments included document review guidelines and interview protocols, and the data were analyzed using qualitative content analysis by mapping findings into the four core pillars of the TCFD framework: governance, strategy, risk management, and metrics and targets. The results indicate that although various sustainability initiatives have been implemented, climate-related information remains fragmented and has not been integrated into a structured disclosure framework. This study proposes a TCFD-based disclosure format that integrates governance, strategy, risk management, and measurable indicators. The findings provide practical implications by offering a structured guideline to improve transparency, support risk-based decision-making, and strengthen institutional accountability, and the framework can be adapted by other higher education institutions in developing more comprehensive climate-related reporting practices.

• semanticscholar https://pusdig.my.id/jss/article/download/1265/1084first seen 2026-10-28 05:15:34 · last seen 2026-11-05 05:38:28