文化的シンボルから消費シナリオへ—そしてその先へ：中国観光企業の年次報告書における関係的文化サステナビリティ開示と説明責任のギャップ
From Cultural Symbols to Consumption Scenarios—And Beyond: Relational Cultural Sustainability Disclosure and Accountability Gaps in the Annual Reports of Chinese Tourism Firms (原題)
Wen Su, Jiao Jiao
🤖 gxceed AI 要約
日本語
中国の観光企業17社の年次報告書85冊を分析し、文化サステナビリティ開示の関係的測定手法を開発。ルールベース分類器で文化シンボルと組織能力・消費シナリオとの関連を評価し、孤立率43.4%を検出。文化の可視性と実際の説明責任のギャップを定量化した。
English
This study develops a relational measure of cultural sustainability disclosure in annual reports of 17 Chinese tourism firms (2021-2025). Using a rule-based classifier on 26,131 narrative units, it finds 43.4% of cultural symbols lack links to organizational capability or scenarios, revealing accountability gaps. The method separates cultural visibility from relational operationalization.
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
日本では文化・地域資産を活用した観光が重要だが、サステナビリティ開示は気候中心。本手法は非財務開示の質的評価に示唆を与えるが、SSBJや有報への直接的な関連は薄い。
In the global GX context
This paper contributes to sustainability disclosure research by proposing a reproducible measurement for cultural sustainability, relevant to broader ESG reporting frameworks. However, it does not address climate or environmental GX directly, limiting its global GX relevance.
👥 読者別の含意
🔬研究者:文化サステナビリティ開示の測定方法論として参考になる。
📄 Abstract（原文）
Tourism firms frequently invoke heritage, tradition, and place identity, yet cultural visibility does not show whether corporate narratives connect culture to organisational action, stewardship, or community value. This study develops and independently validates a relational measure of annual report cultural sustainability disclosure using 85 reports from 17 Chinese A-share tourism firms during 2021–2025. A frozen rule-based classifier was evaluated on 400 previously unseen narrative units coded independently by two authors. Intercoder kappa ranged from 0.810 to 1.000 across eight dimensions. In the 200-unit probability sample, confirmatory F1 was 0.982 for cultural symbols, 1.000 for organisational capability and consumption scenarios, and 0.977 for participation/benefit; naturally rare dimensions are reported descriptively. Applied to 26,131 punctuation-based narrative units, the classifier identified 3828 cultural symbol units, of which 2167 had a strict semantic link to capability, scenario, or partner content. The pooled isolation share was 43.4% (firm-cluster bootstrap 95% CI: 34.7–50.4%). Stewardship appeared in 220 units across 40 firm-years. Eleven strict same-unit community participation/benefit links were observed across 10 firm-years, increasing to 47 windows under an adjacent-unit sensitivity definition. Firm-level trajectories were heterogeneous: all Holm-adjusted sign test p-values were at least 0.717. Category-pair coverage was only weakly related to report length and remained highly correlated with equal-unit rarefaction. The study contributes a reproducible measurement architecture that separates cultural visibility, relational operationalisation, and documentary accountability. It does not verify implementation, consent, benefit distribution, or sustainability performance.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.3390/su18179055first seen 2026-09-05 05:17:02
- semanticscholar https://doi.org/10.3390/su18179055first seen 2026-09-12 05:52:42 · last seen 2026-09-22 05:19:59
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