Research on the Current Status of Data Asset Disclosure in the Steel Industry
鉄鋼業界におけるデータ資産開示の現状に関する研究 (AI 翻訳)
Jingdan Hu
🤖 gxceed AI 要約
日本語
本論文は中国鉄鋼企業3社のデータ資産開示状況を分析。開示率が極めて低く、企業の開示判断は費用対効果や業界の開示雰囲気に影響される。継続開示は短期的な市場反応をもたらす一方、開示停止は資金調達リスクを生じ、非開示企業はESG報告で代替する傾向がある。
English
This paper analyzes data asset disclosure practices in three Chinese steel firms. It finds extremely low disclosure rates, with decisions influenced by cost-benefit, industry norms, and standards. Sustained disclosure generates short-term positive market reactions, while suspension risks financing capacity, and non-disclosers replace it with ESG reports.
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
日本企業もデータ資産の開示戦略を検討する際に参考となる。特に鉄鋼業界ではSSBJ対応が進む中、データ資産の位置づけは今後の課題であり、本論文の知見は示唆に富む。
In the global GX context
This paper contributes to the emerging field of data asset disclosure, which is relevant to the broader GX disclosure infrastructure. While focusing on China, its insights on market reactions and strategic choices are applicable to global firms navigating non-financial disclosure.
👥 読者別の含意
🔬研究者:Data asset disclosure strategies and market reactions offer a new angle for disclosure research.
🏢実務担当者:Corporate disclosure teams can learn from the trade-offs and market consequences of data asset disclosure decisions.
📄 Abstract（原文）
With the market-oriented allocation of data elements becoming a national strategy, the recognition of data assets in financial statements has emerged as a critical issue in enterprise digital transformation. However, existing research has paid insufficient attention to the status of data asset disclosure in traditional manufacturing industries, particularly the steel sector. This study focuses on the steel industry, analyzing its potential for data asset capitalization by integrating industry digital transformation trends and core data application scenarios. Through case studies of three typical enterprises: Nanjing Iron and Steel Co., Ltd. (Nangang), Hesteel Company Limited (Hesteel), and Baosteel Co., Ltd. (Baosteel). This paper explores market reactions to sustained disclosing enterprises, potential risks of non-sustained disclosure, and response strategies of non-disclosing enterprises, ultimately summarizing the influencing factors in disclosure strategy decisions. The research finds that the disclosure rate of data assets in the steel industry is extremely low, with enterprises' disclosure decisions influenced by factors such as input-output ratio, industry disclosure atmosphere, and disclosure standards and difficulty. Specifically, Nangang's sustained disclosure generated short-term positive market reactions; Hesteel faced the risk of declining financing capacity due to suspended disclosure; Baosteel replaced data asset disclosure with ESG reports to maintain investor’s confidence.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.54097/sywjv950first seen 2026-05-15 19:10:29
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