石炭採掘産業における生物多様性報告：制度理論の視点から
Biodiversity reporting in the coal mining industry: an institutional theory perspective (原題)
Vera Braun, Sarah Bärsch, Corinne Bundscherer, Remmer Sassen
🤖 gxceed AI 要約
日本語
世界6地域の主要石炭採掘企業28社の企業報告における生物多様性の扱いを内容分析し、制度理論の強制・模倣・規範的圧力から検証した。報告は弱く断片的で、インドネシアとインドでより包括的な傾向が見られた。地域的文脈による制度的圧力の差異が「断片化した同型化」を生むことを示し、強制開示義務と種・文脈特異的指標の導入を提言する。
English
This study content-analyzes biodiversity reporting by 28 major coal mining firms across six regions through institutional theory. Reporting is weak and fragmented, with more comprehensive disclosure in Indonesia and India. The authors identify 'fragmented isomorphism'—common responses coexisting with regional variation—and recommend mandatory reporting aligned with voluntary standards and species- and context-specific indicators.
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
日本企業にとっては、生物多様性がTNFDやSSBJの自然関連開示の枠組みで重要性を増す中、資源・エネルギー企業の開示実務を比較する材料となる。特に強制開示と任意基準の関係は、日本での制度設計議論に示唆を与える。
In the global GX context
As TNFD and ISSB/CSRD expand nature-related disclosure, this paper offers cross-regional evidence on how institutional pressures shape biodiversity reporting in a high-impact industry. It contributes to global debates on mandatory vs. voluntary standards and the need for species- and context-specific indicators.
👥 読者別の含意
🔬研究者:制度理論と生物多様性報告の交差領域における実証的知見を提供し、断片化した同型化という概念を提示する。
🏢実務担当者:業界別フレームワークと種・文脈特異的指標の重要性を認識し、自社の生物多様性開示のギャップ分析に活用できる。
🏛政策担当者:強制開示義務と任意基準の整合、および生物多様性専門性の強化に向けた政策設計の参考になる。
📄 Abstract（原文）
This study is motivated by the progressive loss of biodiversity, the impact of coal mining on it, and the need for companies to report transparently on biodiversity. The study aims to investigate how the largest coal mining companies across major coal-producing regions (Australia, China, India, Indonesia, the EU, and the USA) account for biodiversity in their corporate reports and examines the institutional pressures associated with these reporting practices. We adopt an exploratory qualitative design and perform a cross-regional analysis of 28 major coal mining companies from six regions. We apply content analysis to examine biodiversity reporting and employ institutional theory to evaluate the coercive, mimetic, and normative pressures associated with these practices. Our findings indicate weak and fragmented biodiversity reporting, with a notable trend towards more comprehensive reporting in Indonesia and India. We identify a pattern of fragmented isomorphism, in which common reporting responses coexist with substantial regional variations associated with differences in institutional pressures across regional contexts. We recommend mandatory reporting obligations aligned with recognised voluntary standards, including species- and context-specific indicators to support more substantive biodiversity impact disclosure. We further emphasise the importance of biodiversity expertise in reporting processes and strengthening biodiversity-related competencies in business education. For companies, industry-specific frameworks can support them in identifying context-specific biodiversity impacts and developing science-based, time-bound biodiversity targets. The study contributes to biodiversity reporting and institutional theory by identifying fragmented isomorphism within a single high-impact industry, where differences in institutional pressures across regional contexts are associated with non-uniform reporting patterns.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1108/aaaj-12-2024-7623first seen 2026-09-27 04:59:34 · last seen 2026-09-29 05:11:48
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