気候リスク、企業の持続可能性、企業業績：統合的計量書誌学・系統的レビュー
Climate Risk, Corporate Sustainability, and Firm Performance: An Integrated Bibliometric and Systematic Review (原題)
A. Akanksha, Thirupathi Manickam
🤖 gxceed AI 要約
日本語
1993年から2025年までの643本の査読付き論文を計量書誌学と系統的レビューで分析し、気候関連企業研究の知的発展とテーマ変遷を統合。環境測定・コンプライアンスから気候リスク管理、炭素開示、サステナブルファイナンスへのシフトを確認。財務成果は文脈依存的で、炭素曝露は評価減や下方リスクと関連する一方、開示と戦略の効果は信頼性と実質的実施に依存する。将来の研究と政策の優先事項を提示。
English
This study synthesizes 643 peer-reviewed articles (1993-2025) via bibliometric analysis and systematic review, revealing a shift from environmental measurement to climate-risk management, carbon disclosure, and sustainable finance. Financial outcomes are heterogeneous: carbon exposure is linked to valuation penalties and downside risk, while disclosure and strategy effectiveness depend on credibility and implementation. It explains mixed findings and outlines research and policy priorities.
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
日本ではSSBJ開示が始まり、気候リスクと企業価値の関連性への関心が高まる中、本レビューは開示の信頼性と実質的実施の重要性を示し、有報・統合報告書での気候情報の質向上に示唆を与える。また、炭素曝露の評価減リスクは日本企業の投資家対応にも示唆的。
In the global GX context
Globally, this review consolidates evidence on climate risk and firm performance, informing TCFD/ISSB/CSRD disclosure debates by highlighting that credibility and substantive implementation determine financial relevance. It provides a roadmap for researchers and policymakers to address heterogeneous findings and prioritize future work on climate finance and disclosure infrastructure.
👥 読者別の含意
🔬研究者:Provides a comprehensive map of climate-risk research themes and identifies gaps for future empirical work.
🏢実務担当者:Highlights that credible, substantive climate strategies are key to avoiding valuation penalties and accessing finance.
🏛政策担当者:Underlines the need for disclosure frameworks that ensure credibility and comparability to support sustainable finance.
📄 Abstract（原文）
Climate risk has become a defining challenge for businesses, influencing strategic decision-making, organisational resilience, and long-term performance. Despite the rapid growth of research in this area, the intellectual development and thematic evolution of climate-related corporate studies remain fragmented. This study provides a comprehensive synthesis of the literature through a bibliometric analysis and systematic review of 643 Scopus-indexed, peer-reviewed articles published between 1993 and 2025, with a systematic thematic synthesis of 23 empirical studies. Using Biblioshiny and VOSviewer, science-mapping techniques, including co-citation analysis and bibliographic coupling, were employed to examine publication trends, intellectual foundations, and major research themes. The findings indicate a shift from environmental measurement and compliance toward climate-risk management, carbon disclosure, and sustainable finance. Financial outcomes are heterogeneous, and context-dependent carbon exposure is generally associated with valuation penalties and downside risk, while the relevance of disclosure and climate strategies depends on credibility, substantive implementation, and organisational and institutional conditions. The integrated review shows that the financial implications of climate-related corporate actions are contingent upon climate-risk exposure, disclosure credibility, organisational capabilities, and institutional context. It further explains the coexistence of mixed empirical findings and identifies priorities for future research and policy. The findings offer valuable implications for researchers, corporate managers, investors, and policymakers seeking to strengthen sustainable business practices under an evolving climate risk landscape.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.3390/jrfm19080646first seen 2026-08-27 05:43:02 · last seen 2026-09-21 05:15:28
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