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グリーンウォッシュとカーボンオフセット:未解決の規制上の交差点 — カーボンオフセットを用いたグリーンウォッシュをめぐる法的枠組み

Greenwashing and Carbon Offsets: An Unresolved Regulatory Intersection. Legal framework around Greenwashing using Carbon Offsetting (原題)

Prathiba Karthikeyan

European Journal of Sustainable Development📚 査読済 / ジャーナル2026-10-01#グリーンウォッシュOrigin: EU経営インパクト: 資金調達対象セクター: cross_sector
DOI: 10.14207/ejsd.2026.v15n4p1
原典: https://doi.org/10.14207/ejsd.2026.v15n4p1

🤖 gxceed AI 要約

日本語

本論文は、カーボンオフセットを通じたグリーンウォッシュに対し、現行規制が十分対応できているかをEUとインドの比較で検証する。EUのCSRD・ESRS・消費者エンパワーメント指令と、インドのグリーンウォッシュガイドライン2024・CCTSを分析し、EUは詳細な開示ベース、インドは包括的禁止アプローチだが具体性を欠くと指摘。オフセットの品質・時期・執行強化と標準化手法の必要性を結論づける。

English

This paper examines whether existing regulation adequately addresses greenwashing via carbon offsetting, comparing the EU and India. It analyzes the EU's Green Transition Directive, CSRD, ESRS, and India's 2024 Greenwashing Guidelines and CCTS. The EU offers a granular disclosure regime while India's prohibitory approach needs specificity. Both require stronger enforcement, standardized methodologies, and clearer offset quality/timing rules.

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基準や有報でのサステナビリティ開示が進む中、カーボンクレジット調達やカーボンニュートラル表明の信頼性確保は喫緊の課題。EUの開示ベース規制とインドの禁止型規制の比較は、日本がJ-クレジットやGXリーグのオフセット主張をどう規律すべきかを考える上で示唆に富む。

In the global GX context

As ISSB/CSRD-aligned disclosure expands, the credibility of carbon-neutral claims and offset use is a global flashpoint. This comparative EU–India legal analysis adds to the greenwashing-enforcement literature, showing how disclosure-based (EU) versus prohibitory (India) regimes handle offset quality, phantom credits, and claim substantiation — directly relevant to ISSB, CSRD, and emerging anti-greenwashing rules worldwide.

👥 読者別の含意

🔬研究者:グリーンウォッシュ規制とオフセット品質の法的交差点を比較制度論として整理する枠組みを提供する。

🏢実務担当者:カーボンニュートラル表明やオフセット調達時の開示・根拠整備の必要性を再確認できる。

🏛政策担当者:オフセット品質・時期・執行に関する規制設計の比較材料として、開示型と禁止型の長短を検討できる。

📄 Abstract(原文)

Greenwashing and carbon offsetting intersect in complex and consequential ways. This paper examines whether the existing regulatory framework adequately addresses greenwashing through carbon offsetting, with a comparative focus on the European Union and India. Carbon offsetting allows entities to claim climate neutrality by financing emission reductions elsewhere, but it is frequently misused through vague claims, phantom credits, and insufficient disclosure. Drawing on legal cases, independent investigation reports, and a critical analysis of regulations, including the EU's Empowering Consumers for the Green Transition Directive, the Corporate Sustainability Reporting Directive (CSRD), European Sustainability Reporting Standards (ESRS), India's Greenwashing Guidelines 2024, and the Carbon Credit Trading Scheme (CCTS), the paper evaluates how effectively these frameworks address the core concerns. The analysis finds that while the EU has developed a more granular disclosure-based regime, India's broader prohibitory approach has potential but requires further specificity. Both jurisdictions would benefit from stronger enforcement, standardized methodologies, and clearer provisions on offset quality and timing. The paper concludes that carbon offsetting can contribute to genuine climate finance if underpinned by a robust, transparent, and enforceable regulatory architecture. Greenwashing and carbon offsetting intersect in complex and consequential ways. This paper examines whether the existing regulatory framework adequately addresses greenwashing through carbon offsetting, with a comparative focus on the European Union and India. Carbon offsetting allows entities to claim climate neutrality by financing emission reductions elsewhere, but it is frequently misused through vague claims, phantom credits, and insufficient disclosure. Drawing on legal cases, independent investigation reports, and a critical analysis of regulations, including the EU's Empowering Consumers for the Green Transition Directive, the Corporate Sustainability Reporting Directive (CSRD), European Sustainability Reporting Standards (ESRS), India's Greenwashing Guidelines 2024, and the Carbon Credit Trading Scheme (CCTS), the paper evaluates how effectively these frameworks address the core concerns. The analysis finds that while the EU has developed a more granular disclosure-based regime, India's broader prohibitory approach has potential but requires further specificity. Both jurisdictions would benefit from stronger enforcement, standardized methodologies, and clearer provisions on offset quality and timing. The paper concludes that carbon offsetting can contribute to genuine climate finance if underpinned by a robust, transparent, and enforceable regulatory architecture. Keywords: greenwashing, carbon credits, climate neutrality, CCTS, ESG disclosure, comparative law

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