IFRS S2気候関連指標開示：サステナビリティ委員会・外部保証・国民人間開発の役割
IFRS S2 Climate‐Related Metrics Disclosure: The Role of Sustainability Committee, External Assurance, and National Human Development (原題)
Eko Putri Setiani, Fuad Rakhman
🤖 gxceed AI 要約
日本語
本論文は、IFRS S2に沿った気候関連指標開示を「ハード開示」と位置づけ、サステナビリティ委員会・外部保証・国民的人間開発（HDI）の影響を検証した。61カ国・10,364社・61,174社年観測を階層線形モデルで分析し、三者すべてが開示と正に関連することを示す。GHG排出量（特にScope 1・2）が最も多く開示され、内部炭素価格は最も少ない。企業統治と政策の双方に含意を持つ。
English
This study examines how sustainability committees, external assurance, and national human development drive IFRS S2-aligned climate-related metrics disclosure, conceptualized as 'hard' quantitative disclosure. Using HLM on 61,174 firm-year observations from 10,364 listed firms across 61 countries (2012-2023), all three factors show positive associations. GHG emissions (especially Scopes 1-2) are most disclosed, internal carbon pricing least.
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
SSBJ基準がIFRS S2に準拠する日本にとって、開示の決定要因（委員会設置・外部保証・制度的基盤）は有報・統合報告書対応や投資家説明の実務設計に直結する。特にScope 1・2の開示優位と内部炭素価格の遅れは、日本企業の開示ギャップ分析に有用。
In the global GX context
As ISSB/IFRS S2 becomes the global baseline (with SSBJ, CSRD, and SEC climate rules converging), this paper provides large-scale cross-country evidence on what actually drives hard climate disclosure. It reinforces the role of assurance and governance infrastructure that regulators and standard-setters are now mandating.
👥 読者別の含意
🔬研究者:IFRS S2開示の国際比較実証における決定要因研究の基準点を提供する。
🏢実務担当者:サステナビリティ委員会設置と外部保証取得がハード開示の信頼性・充実度を高める根拠となる。
🏛政策担当者:教育・医療・生活水準への投資が企業気候説明責任の制度的基盤を形成することを示唆する。
📄 Abstract（原文）
ABSTRACT This study investigates the influence of the sustainability committee, external assurance, and national human development on climate‐related metrics disclosure aligned with IFRS S2. We conceptualize climate‐related metrics disclosure as hard disclosure because it predominantly comprises quantitative and verifiable climate‐related information. Using hierarchical linear modeling (HLM), we analyze 61,174 firm‐year observations from 10,364 listed companies across 61 countries between 2012 and 2023. Sustainability committees and external assurance are examined as firm‐level factors, while the Human Development Index (HDI) represents the country‐level determinant of climate‐related metrics disclosure. The results show that sustainability committees, external assurance, and country‐level human development are positively associated with climate‐related metrics disclosure aligned with IFRS S2. All three HDI dimension indices, including the life expectancy index, education index, and GNI index, show a positive association with climate‐related metrics disclosure. Moreover, firms most frequently report on greenhouse gas emissions, particularly Scopes 1 and 2, whereas internal carbon pricing remains the least disclosed metric. The findings have implications for corporate governance practices and policymakers. Companies should establish sustainability committees and obtain external assurance to strengthen the credibility of their hard climate disclosures, while governments can enhance national HDI through investment in education, healthcare, and policies that improve living standards to build the institutional conditions that support corporate climate accountability.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1002/csr.71002first seen 2026-09-24 04:45:58
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