Corporate Carbon Management System Quality and Voluntary Carbon Assurance: The Moderating Effect of Institutional Setting
企業の炭素管理システムの質と自主的炭素保証：制度環境の調整効果 (AI 翻訳)
Jibriel Elsayih, Rina Datt, Qingliang Tang, Abdullah Bugshan
🤖 gxceed AI 要約
日本語
本研究は、2011～2018年の40カ国以上の企業データを用いて、炭素管理システムの質（CMSQ）が高い企業ほど自主的炭素保証（VCA）を採用する傾向があることを実証した。また、この関係は炭素集約度の高いセクターや排出権取引制度・良好なガバナンス下で強まる一方、発展途上国やコードロー国では弱まることが示された。
English
This study empirically examines the relationship between carbon management system quality (CMSQ) and voluntary carbon assurance (VCA) using a sample from over 40 countries (2011-2018). It finds that firms with superior CMSQ are more likely to adopt VCA, with this relationship strengthened in carbon-intensive sectors, under emissions trading schemes, and better governance, but weakened in developing and code-law countries.
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開示基準の導入が進む中、炭素保証の自主的な採用要因を国際比較で示す本結果は、日本の企業や規制当局が保証の質向上や制度設計を検討する際の参考となる。
In the global GX context
This paper contributes to the global climate disclosure literature by identifying institutional drivers of voluntary carbon assurance, offering insights for policymakers under frameworks like TCFD, ISSB, and CSRD on how to foster high-quality carbon management.
👥 読者別の含意
🔬研究者:Provides cross-country evidence on the determinants of voluntary carbon assurance and the moderating role of institutional settings.
🏢実務担当者:Highlights the strategic value of high-quality carbon management systems for securing third-party assurance, relevant for corporate sustainability teams.
🏛政策担当者:Offers empirical support for policies such as emissions trading and governance improvements to encourage voluntary carbon assurance and robust carbon management.
📄 Abstract（原文）
This study examines the relationship between voluntary carbon assurance (VCA) and carbon management system quality (CMSQ). Using a sample representing more than 40 countries over the period 2011–2018, we show empirically that firms with superior CMSQ tend to adopt VCA to show their commitment to a green transition to a decarbonised business model. Furthermore, the institutional context has a significant influence on this relationship. More specifically, the relationship between CMSQ and VCA is stronger in carbon‐intensive sectors. In addition, the existence of an emissions trading scheme and better governance also strengthen the association. However, the relationship is weaker in companies that operate in developing countries and in code‐law countries compared to common‐law countries. The results are robust to alternative proxies and various model specifications. Our study yields important insights for policymakers, managers and researchers. Specifically, by identifying the factors that motivate firms to adopt VCA, stakeholders can develop more robust policies to promote both VCA and high‐quality carbon management systems.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1111/acfi.70221first seen 2026-05-05 23:02:52
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。