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Scope 3排出開示の質の決定要因—CDP分析

Drivers of Scope 3 Emissions Disclosure Quality—CDP Analysis (原題)

Xintao Li, Binh Bui, Thanh Phan

Business Strategy and the Environment📚 査読済 / ジャーナル2026-08-19#Scope 3Origin: Global経営インパクト: 調達リスク対象セクター: cross_sector
DOI: 10.1002/bse.71453
原典: https://doi.org/10.1002/bse.71453

🤖 gxceed AI 要約

日本語

本研究は、CDPデータ（2018-2022）を用いて、気候ガバナンスとサプライヤー関与がScope 3排出開示の質に与える影響を実証分析した。結果、気候ガバナンスがサプライヤー関与と開示品質の関係を部分的に媒介することを発見。政策立案者や企業経営者への実践的示唆を提供する。

English

Using CDP data from 2018-2022, this study empirically examines how climate governance and supplier engagement influence Scope 3 disclosure quality. Findings show that climate governance partially mediates the effect of supplier engagement on disclosure quality, offering practical implications for policymakers and corporate managers.

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

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

日本ではSSBJ開示基準が導入され、Scope 3開示の重要性が高まっている。本研究成果は、日本企業が気候ガバナンス体制を強化し、サプライヤーとの連携を進めることで開示品質を向上させる具体的な方策を示唆しており、有報や統合報告書での開示実務に直接活用できる。

In the global GX context

With ISSB and CSRD mandating Scope 3 disclosures, this study provides empirical evidence on the drivers of disclosure quality. It highlights the mediating role of climate governance, offering actionable insights for companies and regulators aiming to enhance transparency in supply chain emissions.

👥 読者別の含意

🔬研究者:Provides empirical evidence on the mediating role of climate governance in the supplier engagement-disclosure quality relationship.

🏢実務担当者:Highlights the importance of strengthening climate governance and supplier collaboration to improve Scope 3 disclosure quality.

🏛政策担当者:Suggests that policies promoting climate governance and supplier engagement can enhance corporate transparency.

📄 Abstract（原文）

ABSTRACT Scope 3 emissions account for a significant portion of a supply chain's carbon footprint, yet very little research explores the key drivers of high‐quality Scope 3 disclosures. Additionally, while climate governance is a vital part of both improving carbon performance and ensuring corporate accountability, its broader impact on disclosure remains underexplored. Integrating insights from the natural resource‐based view, this study examines how climate governance and supplier engagement influence the quality of Scope 3 carbon disclosures. Using CDP data from 2018 to 2022, we empirically test the relationships between these factors and find that climate governance partially mediates the effect of supplier engagement on Scope 3 disclosure quality. Our findings offer new insights into the mechanisms driving comprehensive carbon reporting and provide practical implications for policymakers, corporate managers, and researchers. By highlighting the interplay between governance structures and supply chain collaborations, this study not only underscores the importance of a multifaceted approach to improving environmental disclosure quality, it also equips stakeholders with actionable strategies to enhance transparency and address the challenges associated with climate change.

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