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企業の気候変動移行計画を解読: 14の枠組みの比較分析
Astrid B Nicolajsen1, Anders Bjørn2, Tim C McAloone1
1Section of Design for Sustainability, Department of Civil and Mechanical Engineering, Technical University of Denmark, Kongens Lyngby, Denmark; Centre for Absolute Sustainability, Technical University of Denmark, Kongens Lyngby, Denmark.
Journal of environmental management
|August 26, 2025
まとめ
企業には科学に基づく目標に沿った 明確な気候移行計画が必要です この研究は,フレームワーク全体にわたるコアコンポーネントを特定し,脱炭素化とビジネス戦略とガバナンスを結びつけるための需要の増加を示しています.
科学分野:
- 環境科学
- 企業の持続可能性
- 気候政策
背景:
- 環境への圧力が増大する中で 企業の気候変動対策計画が 必要になっています
- 調和された定義の欠如と公開の制限は,企業の効果的な行動を妨げる.
- 既存のフレームワークは重点,細部,視聴者によって異なります.
研究 の 目的:
- 企業の気候変動移行計画に関する重要な枠組みを検証する.
- 移行計画を定義する重要な要素を特定し,開示要件を分析する.
- 企業の脱炭素化への期待を どう形作るか理解するためです
主な方法:
- 14の著名な企業による 気候変動対策の枠組みの分析
- 13つの構成要素と38つのサブコンポーネントに1400以上の開示要求を翻訳しました.
- フレームワークの収束と分岐の比較分析
主要な成果:
- フレームワークの違いにもかかわらず,移行計画の中核要素に強い収束が見られました.
- フレームワークはますますデカーボニゼーション戦略を ビジネス計画,財政調整,ガバナンスに統合することを要求しています.
- 移行計画の13の主要な構成要素と38のサブコンポーネントを特定した.
結論:
- 気候変動への移行計画に関する企業の開示期待を明らかにした.
- 企業や政策立案者にとって 洞察力を与えてくれます
- 強力な移行計画とグローバルな気候目標の実施を支援するために,さらなる指導と能力構築の必要性を強調します.
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