{"title":"气候信息披露的监管趋势:关注对产业转型的影响","authors":"Beomseok Yoon , Yoonha Choi , Gyu Hyun Kim","doi":"10.1016/j.jclepro.2025.146087","DOIUrl":null,"url":null,"abstract":"<div><div>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.</div></div>","PeriodicalId":349,"journal":{"name":"Journal of Cleaner Production","volume":"521 ","pages":"Article 146087"},"PeriodicalIF":10.0000,"publicationDate":"2025-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Regulatory trends in climate disclosure: A focus on implications for industrial transition\",\"authors\":\"Beomseok Yoon , Yoonha Choi , Gyu Hyun Kim\",\"doi\":\"10.1016/j.jclepro.2025.146087\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><div>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.</div></div>\",\"PeriodicalId\":349,\"journal\":{\"name\":\"Journal of Cleaner Production\",\"volume\":\"521 \",\"pages\":\"Article 146087\"},\"PeriodicalIF\":10.0000,\"publicationDate\":\"2025-07-27\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Cleaner Production\",\"FirstCategoryId\":\"93\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S0959652625014374\",\"RegionNum\":1,\"RegionCategory\":\"环境科学与生态学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"ENGINEERING, ENVIRONMENTAL\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Cleaner Production","FirstCategoryId":"93","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S0959652625014374","RegionNum":1,"RegionCategory":"环境科学与生态学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"ENGINEERING, ENVIRONMENTAL","Score":null,"Total":0}
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.
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.