炭素リスクと会計保守主義：カナダの高排出産業からの証拠
Carbon Risk and Accounting Conservatism: Evidence from Canadian High-Emission Industries (原題)
Irfana Rahma Dzikria, R. Hakim
🤖 gxceed AI 要約
日本語
カナダの高排出4産業（エネルギー・素材・運輸・公益）の上場企業を対象に、炭素リスク（炭素排出強度）と会計保守主義（Khan and Wattsモデル）の関係を2016〜2025年のパネルデータで検証。炭素リスクと会計保守主義には正の関連が示されたが、モデル仕様により統計的支持の強さは変動した。気候関連リスクがサステナビリティ開示だけでなく財務報告行動にも影響しうることを示唆する。
English
Using a 2016–2025 panel of Canadian non-financial firms in four high-emission sectors (Energy, Materials, Transportation, Utilities), this study tests whether carbon risk (emission intensity) relates to accounting conservatism (Khan–Watts model). It finds a positive association, though robustness varies across model specifications. The results suggest climate-related risk shapes not only sustainability disclosure but also financial reporting behavior.
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
気候関連リスクが財務報告の保守性に波及するという視点は、SSBJ基準や有報での気候関連開示が進む日本企業にとって、開示と財務数値の整合性を考える上で示唆的。特に高排出産業の経理・開示担当者にとって、炭素リスクを財務報告プロセスにどう織り込むかという論点を提供する。
In the global GX context
This paper connects climate-related risk to core financial reporting (conservatism), extending the disclosure conversation beyond TCFD/ISSB sustainability reporting into accounting practice. It offers global standard setters and investors evidence that carbon exposure may already be influencing financial statement conservatism in high-emission sectors, relevant to ISSB/SEC climate disclosure debates.
👥 読者別の含意
🔬研究者:炭素リスクと財務報告行動の接点を定量化する実証枠組みとして、気候リスクの会計的影響を研究する際の参照点となる。
🏢実務担当者:高排出産業の経理・開示担当者は、炭素リスクが会計保守主義を通じて財務諸表に影響しうる点を認識し、開示と財務報告の整合を検討する材料にできる。
🏛政策担当者:気候関連リスクが財務報告に波及する可能性は、開示規制と会計基準の連携を検討する際の根拠となりうる。
📄 Abstract（原文）
Purpose – This study explores whether carbon risk is linked with accounting conservatism in Canadian listed firms operating in high-emission industries. The main concern is whether firms facing greater carbon exposure responds with more cautious financial reporting when climate-related risks can materially affect their finances. Design/methodology/approach – A quantitative panel approach was applied to non-financial Canadian firms recorded by Refinitiv from 2016 to 2025. The sample cover four high-emission sectors: Energy, Materials, Transportation, and Utilities. Accounting conservatism are measured through the Khan and Watts model, while carbon risk is represented by carbon emission intensity. Findings - The evidence indicate a positive link between carbon risk and accounting conservatism. However, the strength of this link change when different model specifications are applied, meaning the statistical support are not equally strong in every specification. Implication – These findings suggests that carbon risk may be reflected in can enters the financial reporting behaviour, especially in industries with process, particularly when firms operate under high carbon exposure. The findings are relevant this issue matter for investors, regulators, and standard setters because they indicate that climate-related risks risk may influence not only affects more than sustainability disclosures but reporting. It may also shape the way firms recognize and reports financial reporting practices information.
🔗 Provenance — このレコードを発見したソース
- semanticscholar http://jea.ppj.unp.ac.id/index.php/jea/article/download/5013/850first seen 2026-09-17 05:28:08 · last seen 2026-09-21 05:15:33
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