ナイジェリア製造企業における炭素排出行動開示とサステナビリティ報告品質
CARBON EMISSION ACTION DISCLOSURE AND SUSTAINABILITY REPORTING QUALITY OF MANUFACTURING FIRMS IN NIGERIA (原題)
Wilson Adebayo Adepiti, Professor Muyiwa Ezekiel ALADE
🤖 gxceed AI 要約
日本語
ナイジェリア上場製造企業46社の2015〜2024年データを用い、炭素排出削減目標・炭素ガバナンス構造・外部炭素保証がサステナビリティ報告品質に与える影響をパネル分析で検証。3要素はいずれも報告品質に正かつ有意な効果を持つ。行動志向の炭素開示が報告の信頼性と透明性を高めることを示す。
English
Using panel data from 46 listed Nigerian manufacturing firms (2015–2024), this study examines how carbon emission reduction targets, carbon governance structures, and external carbon assurance affect sustainability reporting quality. All three dimensions show positive, significant effects, indicating that action-oriented carbon disclosure enhances reporting credibility and transparency in a developing-country context.
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
新興国における炭素開示と報告品質の関係を定量化した点は、SSBJや有報での気候関連開示を進める日本企業にとって、開示ガバナンス・第三者保証の重要性を裏付ける参考材料となる。
In the global GX context
This study adds developing-country empirical evidence to the global disclosure literature (TCFD/ISSB), showing that target-setting, governance, and assurance are associated with higher reporting quality—relevant as ISSB standards are adopted across emerging markets.
👥 読者別の含意
🔬研究者:炭素開示の各次元と報告品質の関連を新興国パネルデータで示した実証研究として参照価値がある。
🏢実務担当者:炭素削減目標の明示、気候ガバナンス強化、第三者保証の導入が報告品質向上に寄与することを示唆。
🏛政策担当者:新興国での開示品質向上には、目標設定・ガバナンス・保証の制度化が有効である可能性を示す。
📄 Abstract（原文）
Sustainability reporting quality among listed firms in developing countries remains inconsistent, with variations in the completeness, comparability, reliability and relevance of sustainability information disclosed to stakeholders. In Nigeria, although listed manufacturing firms increasingly provide sustainability-related information, the quality and usefulness of such disclosures remain a concern, particularly regarding carbon emission reduction targets, carbon governance structures and external carbon assurance. This raises questions about whether specific dimensions of carbon emission action disclosure are associated with the quality of sustainability reporting among listed manufacturing firms in Nigeria. This study investigates the effect of carbon emission action disclosure on sustainability reporting quality among listed manufacturing firms in Nigeria with focus on carbon emission reduction targets (CERT), carbon governance structure (CGOV) and external carbon assurance (ECAS).The study used ex-post facto research design. Data for the study were obtained from secondary sources through annual reports and sustainability reports of selected listed firms for the period 2015 to 2024. The population comprises 59 listed manufacturing firms, from which a sample of 46 firms was selected using purposive sampling technique. The study employs panel data techniques, including pooled OLS, fixed effects and random effects models. Findings show that CERT (β = 0.536, p < 0.01), CGOV (β = 0.2447, p < 0.01), and ECAS (β = 0.3539, p <0.01) have positive and significant effects on sustainability reporting quality. The study concludes that action oriented carbon disclosure practices improve the quality and credibility of sustainability reporting among listed manufacturing firms in Nigeria. It is recommended that firms should focus more on projection of clear carbon emission reduction targets, strengthen governance structures for climate oversight, and adopt independent third party assurance for carbon disclosures in order to promote transparency and credibility of sustainability reporting quality.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.63725/jarat.v1.i2.08first seen 2026-10-19 05:02:37
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