TCFD開示と企業の非財務パフォーマンス：環境パフォーマンスからの証拠
TCFD Disclosure and Corporate Non-Financial Performance: Evidence from Environmental Performance (原題)
Chun-Yu Liu
🤖 gxceed AI 要約
日本語
TCFD開示が企業の非財務パフォーマンス、特に環境パフォーマンスに与える影響を、HSBCと華夏銀行の2事例の比較を通じて質的に分析した研究。既存研究が財務的影響や個別環境指標に偏っている点を補い、開示の透明性向上と非財務次元の関連を包括的に検討する。企業が気候情報開示を改善し持続可能な発展能力を高めるための実務的示唆を提示する。
English
This qualitative study compares HSBC and Huaxia Bank to examine how TCFD disclosure affects corporate non-financial performance, with environmental performance at its core. It addresses gaps in prior research that focus narrowly on financial impacts or isolated environmental indicators, offering practical guidance for firms seeking to improve climate disclosure and sustainability capabilities.
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
SSBJ基準の確定や有報での気候開示義務化が進む日本では、TCFD開示が非財務パフォーマンス評価にどう結びつくかは投資家対応・統合報告書作成の実務課題。銀行2事例の比較は金融機関の開示戦略を考える上で示唆的。
In the global GX context
As ISSB/IFRS S2 and CSRD raise the bar for climate disclosure, this paper contributes evidence on how TCFD-aligned reporting links to non-financial performance, relevant to global debates on disclosure quality, greenwashing credibility, and transition finance.
👥 読者別の含意
🔬研究者:TCFD開示と非財務パフォーマンスの関連を質的に検討する枠組みと事例分析の手法を提供する。
🏢実務担当者:気候情報開示の改善が環境パフォーマンス評価や情報透明性にどう寄与するかを銀行事例から学べる。
🏛政策担当者:TCFD開示の非財務面への効果を踏まえ、開示制度設計や検証のあり方を検討する材料になる。
📄 Abstract（原文）
Against the backdrop of increasingly stringent global climate governance and financial regulation, TCFD disclosures have gradually become the mainstream international climate information reporting framework. Climate-related information has emerged as a critical dimension for evaluating corporate non-financial performance, encompassing environmental performance, social responsibility, governance standards, and sustainable development capabilities. TCFD disclosures can help investors optimize investment decisions and asset allocation while avoiding misdirection from greenwashing and assessing the credibility of information. Existing research demonstrates that TCFD disclosures enhance corporate information transparency and confirms their correlation with corporate value and financing costs. However, most studies focus primarily on financial impacts while neglecting the role of non-financial dimensions. Additionally, current research often examines individual environmental indicators in isolation, lacking a comprehensive consideration of environmental performance alongside governance-related dimensions. Therefore, this paper focuses on the impact of TCFD disclosure on the non-financial performance of enterprises with environmental performance as the core, uses qualitative research methods, selects two typical cases of HSBC and Huaxia Bank for comparative analysis, and aims to make up for the existing research gap, and provide practical reference for enterprises to improve climate information disclosure and enhance sustainable development ability.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1051/shsconf/202624201010first seen 2026-11-04 05:22:04 · last seen 2026-11-05 05:38:30
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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。