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Strategic Pathways to Decarbonization Through ESG Innovation in High‐Pollution Industries: Synergizing Digital Transformation and Sustainable Governance for Net‐Zero Goals

高汚染産業におけるESGイノベーションを通じた脱炭素化への戦略的経路：デジタル変革と持続可能なガバナンスの相乗効果によるネットゼロ目標達成 (AI 翻訳)

Naiping Zhu, Ke Wang, Abednego Osei, Joseph Owusu Amoah

Business Strategy and the Environment📚 査読済 / ジャーナル2026-05-28#ESGOrigin: Global
DOI: 10.1002/bse.71011
原典: https://doi.org/10.1002/bse.71011
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🤖 gxceed AI 要約

日本語

本研究は、排出量の多い産業におけるESG戦略が脱炭素化に与える影響を、デジタルトランスフォーメーションと持続可能なガバナンスの役割に焦点を当てて分析した。MENA地域の製造業574社のパネルデータを用いた分析の結果、環境・社会戦略は脱炭素化に正の効果を持つが、投資レベルの増加に伴い限界効果が逓減すること、ガバナンス戦略は初期には阻害効果を持つが、成熟に伴い効果を発揮することが示された。また、デジタルトランスフォーメーションがESGと脱炭素化の関係を媒介し、持続可能なガバナンスがその効果を強化することも明らかになった。

English

This study examines how ESG strategies influence decarbonization in high-emission industries, focusing on the mediating role of digital transformation and the moderating role of sustainable governance. Using panel data of 574 manufacturing firms in the MENA region (2010-2023), it finds that environmental and social strategies positively impact decarbonization with diminishing returns, while governance initially hinders but later helps as maturity increases. Digital transformation mediates the ESG-decarbonization link, and governance strengthens ESG effectiveness. Policy implications emphasize governance, disclosure, and incentives for digital adoption.

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

日本企業にとって、MENA地域の高排出産業におけるESGとDXの連動は、海外事業展開やサプライチェーン全体の脱炭素化を考える上で参考になる。また、ガバナンスの成熟度が鍵となる点は、日本の企業統治改革にも示唆を与える。

In the global GX context

This paper offers global GX scholarship empirical evidence on ESG-decarbonization mechanisms in an emerging economy context (MENA), highlighting the importance of digital transformation and governance maturity. It complements TCFD/ISSB frameworks by showing how internal capabilities and governance quality amplify ESG outcomes.

👥 読者別の含意

🔬研究者:Provides a novel mechanism model (ESG → digital transformation → decarbonization) with diminishing returns, useful for extending resource-based view and contingency theory in GX research.

🏢実務担当者:Corporate sustainability teams in high-emission industries can use the findings to prioritize governance maturation and digital adoption alongside environmental and social initiatives.

🏛政策担当者:Regulators in emerging economies can draw on the policy implications to design disclosure frameworks and targeted incentives for digitalization and green technology.

📄 Abstract（原文）

ABSTRACT As global decarbonization targets tighten and stakeholder scrutiny intensifies, firms in high‐emission industries face growing pressure to translate sustainability commitments into measurable emissions reductions. However, evidence remains limited regarding which ESG dimensions most effectively drive decarbonization and through which mechanisms, particularly in emerging‐economy contexts. This study examines how ESG strategies influence decarbonization outcomes and whether these effects operate through digital transformation and depend on sustainable governance. Grounded in the resource‐based view and contingency theory, the study analyzes panel data from 574 publicly listed manufacturing firms in high‐emission industries in the MENA region over 2010–2023 using dynamic panel estimation and heterogeneity analysis. The results show that environmental and social strategies positively impact decarbonization, but with diminishing returns at higher investment levels, whereas governance strategy initially hinders decarbonization before becoming more effective as governance maturity increases. Mechanism tests indicate that digital transformation positively mediates the ESG–decarbonization relationship, and sustainable governance strengthens the effectiveness of ESG strategies. Heterogeneity analyses further suggest that ESG impacts vary across industries and ownership types. Policy implications emphasize strengthening governance and disclosure frameworks and providing targeted incentives for digital adoption and green technologies, particularly in high‐emission industries, to accelerate decarbonization in line with national sustainability goals.

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