ECONOMICAL ASSESSMENT OF THE ENVIRONMENTAL RESPONSIBILITY OF TRANSNATIONAL CORPORATIONS THROUGH THE PRISM OF THE ESG CONCEPT AND RESOURCE EFFICIENCY

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides a multi-indicator framework for assessing corporate environmental performance and linking it to circular economy metrics.

🏢実務担当者:Offers benchmarks for Scope 1-3 emissions, renewable energy, water reuse, and waste recycling from 11 global corporations.

🏛政策担当者:Demonstrates the need for standardized metrics to track corporate progress on decarbonization and circular economy.

研究方法是通过温室气体减排和资源效率提升的视角，对2020–2024年跨国公司的环境绩效进行全面评估，重点关注能源回收、水资源循环利用和废物回收领域。特别关注识别企业在管理碳足迹和整合钢铁发展原则与循环经济方面战略方法的动态变化。研究的方法论基础是对领先跨国公司的企业非财务信息进行深入而清晰的分析。采用的方法包括：常规分析——评估关键环境指标（Scope 1、Scope 2、Scope 3、水回收、废物回收、能源回收）的动态变化；结构动态分析——识别指标变化的趋势和模式；指示性方法——确定各企业的环境绩效水平及其战略的均衡化；系统方法——将结果整合到统一的环境绩效评估模型中。本文对2020–2024年领先跨国公司的环境责任进行了系统分析，采用综合方法评估温室气体排放、可持续资源利用以及循环经济原则的整合。研究了直接排放（Scope 1）、与购买能源消耗相关的间接排放（Scope 2——基于位置和基于市场）以及价值链中的间接排放（Scope 3）。特别关注关键环境指标：可再生能源占比、水回用量和废物回收水平，这有助于评估企业环境战略的综合有效性。基于对11家国际企业（Apple Inc.、Nvidia Corp.、Microsoft Corp.、Cisco Systems Inc.、Procter & Gamble、Johnson & Johnson、Pfizer Inc.、Amgen Inc.、Ecolab Inc.、Caterpillar Inc.、CRH）数据的分析，识别了脱碳和资源管理的进步实践，同时也发现了问题方面，包括高间接排放、水资源利用不稳定以及废物回收率的波动。研究展示了基于科学的气候目标设定与其在企业实践中的实施之间的关系，识别了环境效率方面的领先者，并为制定碳足迹减排战略、整合循环方法和提高业务流程韧性提供了经验基础。研究结果对企业可持续发展政策的制定以及企业战略与全球气候倡议的对接具有实际意义。

AI 翻訳（deepseek-v4-flash）。 正確を期す場合は下の原文を参照してください。

The research method is a comprehensive assessment of the environmental performance of transnational corporations in 2020–2024 through the prism of a reduction in greenhouse gas emissions and an increase in resource efficiency, close attention to the spheres of recovery of recovered energy, repeated water recovery and recycling of waste. Particular attention is paid to identifying the dynamics of change in corporate strategic approaches to managing the carbon footprint and integrating the principles of steel development and the circular economy. The methodological basis for the investigation is a thorough and clear analysis of the corporate non-financial information of leading transnational corporations. Vicorista methods: regular analysis – to assess the dynamics of key environmental indicators (Scope 1, Scope 2, Scope 3, water recycling, waste recycling, energy recovery); structural-dynamic analysis – to identify trends and patterns in changes in indicators; an indicative approach – to determine the level of environmental performance of other corporations and the leveling of their strategies; system approach - to integrate the results into a single model for assessing environmental performance. The article presents a systematic analysis of the environmental responsibility of leading multinational corporations in 2020–2024 using an integrated approach to assessing greenhouse gas emissions, sustainable resource use, and the integration of circular economy principles. Direct (Scope 1), indirect, related to the consumption of purchased energy (Scope 2 – location-based and market-based), as well as indirect emissions in value chains (Scope 3) were investigated. Particular attention is paid to key environmental indicators: the share of renewable energy, the volume of water reuse, and the level of waste recycling, which allows assessing the comprehensive effectiveness of the corporate environmental strategy. Based on the analysis of data from 11 international corporations (Apple Inc., Nvidia Corp., Microsoft Corp., Cisco Systems Inc., Procter & Gamble, Johnson & Johnson, Pfizer Inc., Amgen Inc., Ecolab Inc., Caterpillar Inc., CRH.), both progressive practices of decarbonization and resource management were identified, as well as problematic aspects, including high indirect emissions, unstable water use and fluctuations in waste recycling rates. The study demonstrates the relationship between scientifically based climate goal setting and their implementation in corporate practice, identifies leaders in environmental efficiency and provides an empirical basis for developing strategies to reduce carbon footprint, integrate circular approaches and increase the resilience of business processes. The results obtained have practical significance for the formation of corporate sustainable development policies and the alignment of corporate strategies with global climate initiatives.

• openaire https://doi.org/10.31732/2663-2209-2025-79-153-165first seen 2026-05-05 19:06:34 · last seen 2026-08-10 04:33:41