气候信息披露的监管趋势:关注对产业转型的影响

IF 10 1区 环境科学与生态学 Q1 ENGINEERING, ENVIRONMENTAL
Beomseok Yoon , Yoonha Choi , Gyu Hyun Kim
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引用次数: 0

摘要

本文探讨了气候信息披露框架如何通过影响投资流动、企业战略和监管协调来影响工业脱碳。实现净零目标需要动员大规模工业投资,并使财务决策与可信的转型目标保持一致。该分析侧重于最近的监管发展,特别是国际会计准则理事会(ISSB)的国际财务报告准则S2,该准则旨在提高气候相关报告的一致性和可比性。互操作性——跨司法管辖区的披露要求的一致性——提高了报告信息的有效性。气候信息披露通过提高透明度和问责制,将资金从碳密集型活动中重新导向。公司转型计划,这里定义为与基于科学的目标(例如,SBTi)或基于分类法的标准相一致的战略,具有中期里程碑、透明假设和情景分析,对投资决策和竞争力至关重要。然而,企业,尤其是中小企业,面临着数据可用性有限、合规成本高和监管方法分散的问题。政治阻力和不同的重要性标准使全球结盟进一步复杂化。通过绘制信息披露制度图,识别趋同点和紧张点,本研究强调了气候报告如何支持低碳产业转型。这一贡献基于一个整合的理论框架——过渡理论、制度同构和合法性理论——阐明了披露标准如何作为制度变革和产业转型的催化剂发挥作用。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Regulatory trends in climate disclosure: A focus on implications for industrial transition
This paper examines how climate disclosure frameworks shape industrial decarbonization by influencing investment flows, corporate strategies, and regulatory coordination. Achieving net-zero goals requires mobilizing large-scale industrial investment and aligning financial decisions with credible transition objectives. The analysis focuses on recent regulatory developments, notably the ISSB's IFRS S2, which aims to improve consistency and comparability in climate-related reporting. Interoperability—alignment of disclosure requirements across jurisdictions—enhances the effectiveness of reported information. Climate disclosure redirects capital from carbon-intensive activities by improving transparency and accountability. Corporate transition plans, defined here as strategies aligned with science-based targets (e.g., SBTi) or taxonomy-based criteria with interim milestones, transparent assumptions, and scenario analysis, are critical for investment decisions and competitiveness. However, companies, particularly SMEs, face limited data availability, high compliance costs, and fragmented regulatory approaches. Political resistance and divergent materiality standards further complicate global alignment. By mapping disclosure regimes and identifying points of convergence and tension, this study highlights how climate reporting supports the low-carbon industrial transition. This contribution is grounded in an integrative theoretical framework—transition theory, institutional isomorphism, and legitimacy theory—clarifying how disclosure standards function as catalysts for institutional change and industrial transformation.
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来源期刊
Journal of Cleaner Production
Journal of Cleaner Production 环境科学-工程:环境
CiteScore
20.40
自引率
9.00%
发文量
4720
审稿时长
111 days
期刊介绍: The Journal of Cleaner Production is an international, transdisciplinary journal that addresses and discusses theoretical and practical Cleaner Production, Environmental, and Sustainability issues. It aims to help societies become more sustainable by focusing on the concept of 'Cleaner Production', which aims at preventing waste production and increasing efficiencies in energy, water, resources, and human capital use. The journal serves as a platform for corporations, governments, education institutions, regions, and societies to engage in discussions and research related to Cleaner Production, environmental, and sustainability practices.
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