炭素会計の質からグリーン投資へ：ベトナム農業における知覚便益とグリーンファイナンスへのアクセスの調整媒介
From Carbon Accounting Quality to Green Investment: Moderated Mediation of Perceived Benefits and Access to Green Finance in Vietnamese Agriculture (原題)
Huy Manh Dao, Mai Phuong Dang
🤖 gxceed AI 要約
日本語
本研究は、ベトナムの農業企業235社の上級管理者への調査データを用いて、炭素会計の質がグリーン投資に与える影響を分析。炭素会計の質は直接効果（β=0.496）に加え、経営者の知覚便益を介した間接効果（β=0.185）を持つことを確認。さらに、グリーンファイナンスへのアクセスが知覚便益と投資行動の関係を増幅する調整役割（β=0.250）を新たに実証した。モデルは投資決定の分散の47.2%を説明し、内部の情報透明性と外部の資金調達環境の重要性を示している。
English
This study analyzes survey data from 235 senior managers in Vietnamese agricultural enterprises to examine how carbon accounting quality influences green investment. It finds that carbon accounting quality has a direct effect (β=0.496) and an indirect effect via perceived benefits (β=0.185). A novel contribution is the positive moderating role of access to green finance (β=0.250), which amplifies the translation of perceived benefits into investment actions. The model explains 47.2% of variance in investment decisions, highlighting the need for both internal information transparency and a supportive external financial ecosystem.
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開示が始まり、炭素会計の質が投資判断に与える影響への関心が高まっている。本研究成果は、農業など中小企業が多いセクターでの開示実務や、グリーンファイナンスの活用促進に示唆を与える。
In the global GX context
Globally, this study contributes to the literature on carbon accounting and green finance by empirically validating the moderating role of access to green finance in an emerging market context. It supports the ISSB/CSRD agenda by showing that high-quality carbon information translates into investment only when financial ecosystems support it.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the mechanisms linking carbon accounting quality to green investment, with a novel moderating effect of green finance access.
🏢実務担当者:Highlights the importance of both improving carbon accounting quality and securing green finance to drive investment decisions.
🏛政策担当者:Suggests that policies promoting green finance access can amplify the impact of carbon accounting on investment, especially in emerging markets.
📄 Abstract（原文）
While carbon accounting is recognized as a pivotal environmental governance tool, prior literature has not explored in detail the mechanisms through which this informational resource translates into tangible investment decisions. This gap is particularly pronounced in emerging market contexts, which are characterized by multiple barriers regarding managerial cognition and capital availability. To address this knowledge gap, this study investigates the impact of carbon accounting quality within Vietnamese agricultural enterprises. Employing partial least squares structural equation modeling on survey data collected from 235 senior managers, the empirical analysis identifies carbon accounting quality as the main driver that exerts the strongest direct influence (β = 0.496). Beyond this direct pathway, information quality also has an indirect effect (β = 0.185) by enhancing the perceived benefits held by management. A critical and novel contribution of the research is the validation of the positive moderating role of access to green finance (β = 0.250). The availability of such capital functions as a vital catalyst that alleviates resource bottlenecks to significantly amplify the translation of perceived benefits into investment actions. With the model explaining 47.2% of the variance in investment decisions, the findings confirm that sustainable transition requires both internal information transparency and a supportive external financial ecosystem to provide a robust quantitative basis for green governance strategies.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.36956/rwae.v7i3.2826first seen 2026-09-01 04:56:16 · last seen 2026-09-21 04:29:48
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