Net Zero and Sustainability Performance: The Role of Collective Actions
ネットゼロとサステナビリティパフォーマンス：集団行動の役割 (AI 翻訳)
Daniel Alonso‐Martínez, Eleonora Di Maria
🤖 gxceed AI 要約
日本語
本研究は、ヨーロッパの1244の認定B Corpを対象に、ネットゼロ目標に向けた集団行動（ネットゼロ、気候野心連合、SME気候ハブ）への参加がサステナビリティパフォーマンス（BIAスコア）に与える影響を分析。結果として、これらのイニシアチブへの参加は高いサステナビリティパフォーマンスと正の関連があり、特に大企業で顕著である。さらに、国家文化の調整効果が見られ、集団主義的な国の企業でその関連が強いことが示された。
English
This study examines the impact of participation in collective actions (Net Zero, Climate Ambition Alliance, SME Climate Hub) on sustainability performance among 1244 European certified B Corps. Results show positive association with B Impact Assessment scores, stronger for larger firms. The relationship is moderated by national culture, being stronger in more collectivist countries. The findings suggest collective actions can be a strategic mechanism for corporate sustainability and Net Zero goals.
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、欧州B Corpを対象にネットゼロに向けた集団行動の効果を検証。日本企業においても、SBTやRE100などのイニシアチブ参加がサステナビリティパフォーマンスに与える影響を理解する上で示唆に富む。特に、集団主義的文化の調整効果は、日本（集団主義的）の企業にも当てはまる可能性がある。
In the global GX context
This paper provides empirical evidence on the effectiveness of collective climate actions (e.g., Net Zero coalitions) in improving sustainability performance, using a unique B Corp dataset. It highlights the moderating role of national culture, contributing to the growing literature on collaborative sustainability strategies. Relevant for practitioners evaluating the value of joining such initiatives.
👥 読者別の含意
🔬研究者:This paper contributes to the literature on collective action and sustainability performance by demonstrating a positive association and the moderation by national culture.
🏢実務担当者:Companies can use this to justify participation in Net Zero coalitions as a means to improve sustainability performance, especially in collectivist cultures.
🏛政策担当者:Policymakers may consider promoting collective initiatives as effective tools to advance Net Zero goals, taking cultural context into account.
📄 Abstract（原文）
ABSTRACT The relationship between collective initiatives and sustainability performance is contested, since many studies suggest a positive outcome, but research also emphasizes the challenges and limits of such collective effort. In the scenario of Net Zero goals—described as a grand challenge for firms—this paper examines the firms' participation in collective actions aimed at Net Zero goals and the implications on their sustainability performance. Focusing on 1244 certified B Corps in Europe, we analyse involvement in three coalitions: Net Zero, Climate Ambition Alliance, and SME Climate Hub. Results show that participation in these initiatives is positively associated with higher sustainability performance, as measured by B Impact Assessment (BIA) scores, with stronger associations for larger firms. Importantly, the positive relationship between collective actions and sustainability performance is moderated by national culture: the positive association is stronger for firms located in more collectivist countries, highlighting the role of cultural context in shaping sustainability‐oriented collective engagement. These findings remain robust when focusing specifically on the environmental dimension of sustainability performance. Our study suggests that collective action may represent a relevant strategic mechanism associated with firms' pursuit of corporate sustainability and Net Zero goals.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.1002/bsd2.70373first seen 2026-07-08 06:52:12
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