The role of media attention in shaping corporate carbon emission disclosure quality
企業の炭素排出開示の質におけるメディアの注目の役割 (AI 翻訳)
Chenyang Qiao, Jingchen Wang, C. Y. Li, Shuhan Zhang
🤖 gxceed AI 要約
日本語
中国上場企業を対象に、メディアの注目が炭素情報開示の質に正の影響を与えることを実証した。CSR報告書が媒介効果を持ち、企業規模が調整効果を持つことが明らかになった。メディア監督と標準化された炭素情報開示システムの構築が提言されている。
English
This study empirically examines the impact of media attention on corporate carbon disclosure quality using Chinese listed firms. Results show a positive relationship, mediated by CSR reports and moderated by firm size. The findings advocate for establishing media supervision and standardized carbon disclosure systems.
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
日本でもTCFD/SSBJに基づく炭素情報開示が進む中、メディアの監視機能が開示の質向上に寄与する可能性を示す点で示唆深い。中国企業の実証結果は、日本企業の開示戦略にも参考となる。
In the global GX context
This paper provides empirical evidence from China on the governance role of media in carbon disclosure quality. It contributes to the global discourse on the determinants of disclosure quality, especially relevant for emerging economies and for designing effective carbon disclosure regulations under ISSB-style standards.
👥 読者別の含意
🔬研究者:Researchers can use this to understand the external governance role of media in carbon disclosure.
🏢実務担当者:Practitioners can recognize that media scrutiny can improve disclosure quality, motivating proactive transparency.
🏛政策担当者:Policymakers can consider leveraging media oversight alongside formal disclosure standards.
📄 Abstract（原文）
With the global promotion of a low-carbon economy, there is increasing attention to carbon information disclosure. Whether the media can play an effective governance role and push companies to improve the quality of their carbon disclosures is a key issue that needs to be addressed. This study uses Chinese listed companies as the research sample and employs empirical research methods to examine the influence of media focus on corporate carbon disclosure quality and its underlying mechanisms. After data analysis, the study finds: (1) A positive relationship exists between media attention and corporate carbon disclosure quality; (2) Corporate social responsibility reports function as a mediator in the impact of media attention on carbon disclosure quality; (3) The influence of media attention on carbon disclosure varies with company size. Therefore, we believe that an effective media supervision platform should be established as soon as possible, along with a standardized carbon information disclosure system and unified disclosure standards. The conclusions of this study help explore the development of carbon information disclosure system under media supervision, improve carbon disclosure quality, and facilitate the advancement of a low-carbon economy.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1117/12.3113019first seen 2026-07-19 05:45:46
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