Decarbonization Boundary Choices and the Effectiveness of Stakeholder Engagement in Voluntary Climate Action Commitments: Evidence From Emerging Economies
脱炭素化の境界選択と自発的な気候変動行動コミットメントにおけるステークホルダー・エンゲージメントの有効性：新興国からのエビデンス (AI 翻訳)
David Tobón Orozco, Jose Pla‐Barber
🤖 gxceed AI 要約
日本語
本研究は、コロンビアの98社を対象に、ステークホルダー・エンゲージメントが自主的な気候行動コミットメント（CAC）に与える影響を分析。脱炭素化の内製化（DIN）は直接的にCACを促進し、ステークホルダー関与の効果を高める。一方、外部委託（DOU）は直接効果を持つものの、関与の効果を弱める。企業の脱炭素化境界の選択がステークホルダー関与の有効性を左右することを示す。
English
This study examines how stakeholder engagement influences voluntary climate action commitments (CACs) using data from 98 Colombian firms. Decarbonization insourcing (DIN) directly boosts CAC and positively moderates the effect of stakeholder engagement. Conversely, decarbonization outsourcing (DOU) has a direct positive effect but negatively moderates the engagement–CAC relationship. The findings highlight that boundary choices shape the effectiveness of stakeholder engagement in emerging economies.
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
日本企業が新興国サプライチェーンで脱炭素化を進める際、内製化と外部委託の境界選択が重要であることを示唆。SSBJ開示やスコープ3対応において、サプライヤーとの協働方法に示唆を与える。
In the global GX context
This paper contributes to the global debate on voluntary climate action by revealing how organizational boundary choices (insourcing vs. outsourcing) moderate stakeholder engagement effectiveness. It offers empirical evidence from an emerging economy, filling a gap in the literature dominated by developed-country studies, and informs transition finance and ISSB-aligned disclosure practices.
👥 読者別の含意
🔬研究者:Provides a novel integration of resource-based view and stakeholder theory in the context of decarbonization boundaries, with empirical evidence from an emerging economy.
🏢実務担当者:Offers guidance on how to structure decarbonization activities (insource vs. outsource) to maximize the impact of stakeholder engagement on climate commitments.
📄 Abstract（原文）
ABSTRACT This study examines how stakeholder engagement, conceptualized as a boundary‐spanning organizational capability, interacts with firms' decarbonization strategies, in relation to climate action commitments (CACs) in voluntary initiatives. Drawing on cross‐firm regression analyses of 98 Colombian firms, the results show that stakeholder engagement is positively associated with CAC. Decarbonization insourcing (DIN) also contributes directly to CAC and positively moderates the relationship between stakeholder engagement and CAC. By contrast, although Decarbonization outsourcing (DOU) is positively related to CAC in direct terms, it negatively moderates that relationship in the emerging‐economy context examined. By integrating the resource‐based view and stakeholder theory, we show that decarbonization boundary choices condition the effectiveness of stakeholder engagement and position stakeholders not only as sources of normative pressure but also as contributors to capability development. Overall, the findings indicate that the effectiveness of stakeholder engagement depends on how firms organize decarbonization across organizational boundaries and on the organizational and governance conditions required to translate stakeholder inputs into credible CACs.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.1002/bse.71047first seen 2026-05-30 05:30:21 · last seen 2026-06-03 05:52:40
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