@article{ART003287723},
author={Kyungho Lee and Taedong Lee and Heeseob Lee and Yea Young Lee},
title={Corporate Climate Adaptation-related Disclosure Framework – Living Lab Co-creation Approach –},
journal={Journal of Environmental Impact Assessment},
issn={1225-7184},
year={2025},
volume={34},
number={6},
pages={415-429}
TY - JOUR
AU - Kyungho Lee
AU - Taedong Lee
AU - Heeseob Lee
AU - Yea Young Lee
TI - Corporate Climate Adaptation-related Disclosure Framework – Living Lab Co-creation Approach –
JO - Journal of Environmental Impact Assessment
PY - 2025
VL - 34
IS - 6
PB - Korean Society Of Environmental Impact Assessment
SP - 415
EP - 429
SN - 1225-7184
AB - As the impacts of climate change intensify, the need for corporate adaptation strategies toensure sustainability and resilience is gaining increased attention. However, corporate climateresponses have largely focused on mitigation, such as reducing greenhouse gas emissions, whilesystematic approaches to adaptation remain underdeveloped. This study addresses this gap by developing a corporate climate change adaptation disclosure framework that allows companies toreport adaptation efforts from a managerial perspective. To construct the framework, major domesticand international climate disclosure standards—including the ISSB (International Sustainable StandardsBoard), ESRS (European Sustainability Reporting Standards)—were analyzed. The framework wasfurther refined through a co-creation process with ESG (Environment, Social, Governance)practitioners in a Living Lab setting to enhance its practicality. The framework centers on identifyingphysical climate risks and assessing corporate adaptive capacity and follows a hierarchical structurecomprising macro, meso, and micro-level categories to ensure both international and domesticfeasibilities. The proposed framework is expected to enhance transparency in corporate climateadaptation, improve access to green finance, and support companies in meeting evolving ESGdisclosure requirements and investor expectations.
KW - Climate adaption;ESG(Environment;Society;Government);Climate-related Corporate Disclosure;Living Lab;Co-creation
DO -
UR -
ER -
Kyungho Lee, Taedong Lee, Heeseob Lee and Yea Young Lee. (2025). Corporate Climate Adaptation-related Disclosure Framework – Living Lab Co-creation Approach –. Journal of Environmental Impact Assessment, 34(6), 415-429.
Kyungho Lee, Taedong Lee, Heeseob Lee and Yea Young Lee. 2025, "Corporate Climate Adaptation-related Disclosure Framework – Living Lab Co-creation Approach –", Journal of Environmental Impact Assessment, vol.34, no.6 pp.415-429.
Kyungho Lee, Taedong Lee, Heeseob Lee, Yea Young Lee "Corporate Climate Adaptation-related Disclosure Framework – Living Lab Co-creation Approach –" Journal of Environmental Impact Assessment 34.6 pp.415-429 (2025) : 415.
Kyungho Lee, Taedong Lee, Heeseob Lee, Yea Young Lee. Corporate Climate Adaptation-related Disclosure Framework – Living Lab Co-creation Approach –. 2025; 34(6), 415-429.
Kyungho Lee, Taedong Lee, Heeseob Lee and Yea Young Lee. "Corporate Climate Adaptation-related Disclosure Framework – Living Lab Co-creation Approach –" Journal of Environmental Impact Assessment 34, no.6 (2025) : 415-429.
Kyungho Lee; Taedong Lee; Heeseob Lee; Yea Young Lee. Corporate Climate Adaptation-related Disclosure Framework – Living Lab Co-creation Approach –. Journal of Environmental Impact Assessment, 34(6), 415-429.
Kyungho Lee; Taedong Lee; Heeseob Lee; Yea Young Lee. Corporate Climate Adaptation-related Disclosure Framework – Living Lab Co-creation Approach –. Journal of Environmental Impact Assessment. 2025; 34(6) 415-429.
Kyungho Lee, Taedong Lee, Heeseob Lee, Yea Young Lee. Corporate Climate Adaptation-related Disclosure Framework – Living Lab Co-creation Approach –. 2025; 34(6), 415-429.
Kyungho Lee, Taedong Lee, Heeseob Lee and Yea Young Lee. "Corporate Climate Adaptation-related Disclosure Framework – Living Lab Co-creation Approach –" Journal of Environmental Impact Assessment 34, no.6 (2025) : 415-429.
2,
Yea Young Lee
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