フィンテック革新とナイジェリアにおけるカーボンクレジット開示
Fintech Innovations and Carbon Credit Disclosure in Nigeria (原題)
Sunday Joseph Inyada
🤖 gxceed AI 要約
日本語
ナイジェリアの2015〜2024年を対象に、フィンテック革新とカーボンクレジット開示の関係を実証分析した研究。自動報告システムやトークン化クレジット、炭素価格変動が開示を短期・長期で有意に促進し、フィンテックから開示への一方向の因果関係を確認。デジタル金融が透明性向上を主導することを示す。
English
This study examines how fintech innovations relate to carbon credit disclosure in Nigeria (2015–2024). Using ARDL and Granger causality on sustainability reports and carbon market data, it finds tokenized credit volumes and carbon prices significantly drive disclosure in both short and long run, with one-way causality from fintech to disclosure—digital finance leads transparency.
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
新興国におけるデジタル金融と炭素開示の連動を示す事例として、日本のSSBJ・有報開示やフィンテックを活用したScope3可視化の議論に示唆を与える。
In the global GX context
Adds emerging-market evidence to global disclosure scholarship, showing how fintech infrastructure can accelerate carbon credit transparency—relevant to ISSB/CSRD debates on digital disclosure enablers beyond advanced economies.
👥 読者別の含意
🔬研究者:新興国におけるフィンテックと炭素開示の因果関係を実証した点が、開示インフラ研究に新たな視点を提供する。
🏢実務担当者:トークン化クレジットや自動報告ツールが開示負荷軽減と透明性向上に寄与しうることを示唆する。
🏛政策担当者:デジタル金融インフラ整備が炭素開示義務の実効性を高める可能性を示し、規制設計の参考になる。
📄 Abstract（原文）
This study investigates the relationship between fintech innovations and carbon credit disclosure in Nigeria from 2015 to 2024, a period marked by rapid digital transformation and growing interest in environmental accountability. The study examines how developments in digital finance such as automated reporting systems, tokenised carbon units and technology-enabled sustainability platforms align with emerging disclosure practices among Nigerian firms. The study adopted correlational research design. The population of this study comprises all organizations, institutions, and entities within Nigeria that are either directly involved in carbon credit accounting and disclosure or are active participants in fintech innovations related to environmental sustainability between 2015 and 2024. These include regulated companies listed on the Nigerian Exchange Group (NGX) that are mandated to disclose environmental performance indicator. Secondary data from sustainability reports, fintech industry publications and voluntary carbon market registries were analysed using descriptive statistics, Principal Component Analysis, the Autoregressive Distributed Lag model and Granger causality tests. The results show that fintech indicators, tokenized credit volumes and carbon price movements significantly influence carbon credit disclosure, both in the short and long run. Evidence also reveals a one-way causal relationship from fintech activities to disclosure, indicating that digital financial innovations help drive improvements in transparency rather than responding to it.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.56201/jafm.vol.12.no3.2026.pg100.117first seen 2026-09-16 04:40:03
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