中国における企業の人工知能投資と気候リスク開示の具体性
Corporate Artificial Intelligence Investment and Climate Risk Disclosure Specificity in China (原題)
Yong-Jing Gao, Jing Tang, Amizawati Mohd Amir, Ying-Jian Zhao, Zhe-Wen Tao
🤖 gxceed AI 要約
日本語
中国A株上場企業2014〜2023年を対象に、AI投資と気候リスク開示の具体性の関係を検証。AI投資は具体的で検証可能な情報を含む開示の割合と正に関連するが効果は小幅。この関連は主に「具体的開示を行う企業になる確率」の上昇を反映し、既に具体開示を行う企業では割合は有意に増えない。アナリストの注目と物理的気候エクスポージャーがこの関連を強める。
English
Using Chinese A-share firms (2014-2023), this study links corporate AI investment to the specificity of climate risk disclosure, measured as the share of climate statements containing checkable information. AI investment is positively but modestly associated with specificity, mainly by raising the likelihood that firms disclose specific climate information rather than increasing its share among disclosers. Analyst attention and physical climate exposure strengthen the association.
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・有報での気候開示高度化が進む日本では、AI活用が開示の「具体性・検証可能性」を高めるかという論点に直結。開示規制と企業のDX投資の相互作用を考える上で示唆的。
In the global GX context
Speaks directly to ISSB/TCFD-era debates on whether digital/AI capability improves disclosure quality and specificity. Offers empirical evidence that AI investment complements—rather than substitutes for—external monitoring and physical risk exposure in driving specific climate disclosure.
👥 読者別の含意
🔬研究者:AI投資が開示の質（具体性）に与える影響を、監視・物理リスクとの交互作用で捉える実証枠組みを提供する。
🏢実務担当者:AI・データ投資が気候開示の検証可能性向上に寄与しうる点を、開示体制構築の根拠として活用できる。
🏛政策担当者:開示の具体性向上にはAI投資に加えアナリスト監視など外部モニタリング環境の整備が有効という示唆。
📄 Abstract（原文）
This study examines the relationship between corporate artificial intelligence (AI) investment and climate risk disclosure specificity, together with the roles of analyst attention and physical climate exposure. Using a sample of Chinese A-share-listed firms from 2014 to 2023, we measure disclosure specificity as the share of company climate statements containing specific, checkable information. AI investment is positively associated with disclosure specificity, although the economic magnitude is modest. Further analysis indicates that this association primarily reflects a greater likelihood that firms provide specific climate information; among firms already providing such information, its share does not increase significantly with AI investment. Analyst attention and physical climate exposure both strengthen this association, indicating that external information monitoring and firms’ exposure to climate hazards are important contextual factors in the relationship between AI investment and specific climate disclosure.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.3390/su182111193first seen 2026-11-06 05:42:36
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