Energy Transition, Carbon Intensity, and Sustainability Reporting Adoption: The Moderating Role of Government Effectiveness in a Cross-Country Analysis
エネルギー転換、炭素強度、およびサステナビリティ報告の採用：政府の有効性の調整役割に関するクロスカントリー分析 (AI 翻訳)
Zainab Paracha, Umair Paracha, Fazeel Abdullah, Rehana Kouser
🤖 gxceed AI 要約
日本語
本研究は、50の発展途上国を対象に、再生可能エネルギー消費、CO2排出量、エネルギー強度が企業のサステナビリティ報告採用に与える影響を分析し、政府の有効性が調整役割を果たすことを実証した。パネルデータ分析の結果、再生可能エネルギーの消費は報告採用を促進し、CO2排出量は抑制する効果があり、政府の有効性はその関係を強化することが明らかになった。
English
This study examines the impact of energy transition indicators (renewable energy consumption, CO2 emissions per capita, energy intensity) on sustainability reporting adoption in 50 developing countries from 2015-2024. Using panel regressions, it finds that renewable energy consumption positively affects reporting prevalence, while CO2 emissions have a negative effect. Government effectiveness positively moderates these relationships, highlighting the role of institutional quality in sustainability disclosure.
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
本論文は発展途上国に焦点を当てているが、日本が途上国のサステナビリティ開示支援や国際協力を行う上での政策インプリケーションを提供する。SSBJや有報における開示義務化の海外展開を考える際の参考になり得る。
In the global GX context
This paper provides cross-country evidence on the drivers of sustainability reporting adoption in developing economies, relevant for global frameworks like ISSB and CSRD as they expand to emerging markets. The finding that government effectiveness strengthens the link between energy transition and reporting offers insights for capacity-building initiatives.
👥 読者別の含意
🔬研究者:Use this study as empirical evidence on institutional moderators of sustainability reporting adoption in developing countries.
🏢実務担当者:Corporate sustainability teams in developing countries should consider government effectiveness as a factor when planning disclosure enhancements.
🏛政策担当者:Regulators can use findings to prioritize governance reforms alongside mandatory reporting requirements to boost disclosure uptake.
📄 Abstract（原文）
Purpose: This study investigates the relationship between energy transition indicators, carbon intensity and sustainability reporting adoption. The aim of the study is to examine how renewable energy consumption, CO₂ emissions per capita and energy intensity influence the prevalence of corporate sustainability reporting, while also assessing the moderating role of government effectiveness. Design/Methodology/Approach: The study uses a balanced panel dataset of 50 developing countries from 2015 to 2024. Pooled Ordinary Least Squares (OLS), Fixed Effects (FE) and Random Effects (RE) panel regression models were applied. The Government Effectiveness Index (GEI) was used as a moderating variable to examine whether institutional capacity strengthens or weakens the relationship between environmental performance indicators and sustainability disclosure. Findings: The findings reveal that renewable energy consumption has a significant positive effect on sustainability reporting prevalence, while CO₂ emissions per capita show a significant negative association. Government effectiveness was found to be a strong positive moderator across all model specifications. Implications/Originality/Value: The study concludes that energy transition and institutional quality are important drivers of sustainability reporting in developing countries. It provides policy implications for multilateral institutions, national regulators and corporate governance frameworks seeking to improve sustainability disclosure.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.26710/jbsee.v12i2.3842first seen 2026-07-26 05:38:45
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。