脆弱性と準備性の橋渡し：GCC諸国におけるESG開示と気候変動適応
Bridging Vulnerability and Readiness: ESG Disclosure and Climate Change Adaptation in GCC Countries (原題)
Hussaini Bala, Abdulaziz Saud Al Naim, Riffat Shaheen, Abdulrahman Alomair, Nouf Binhadab
🤖 gxceed AI 要約
日本語
GCC上場企業393社・1714社年観測（2014–2024年）のパネルデータを用い、ESGパフォーマンスが気候変動適応に与える影響をSystem GMMで検証。総合ESGスコアおよびE・S・G各要素が気候適応を有意に高めることを示す。炭素集約度の高い地域からの実証的証拠を提供し、ESGを事業戦略に統合する必要性を論じる。
English
Using an unbalanced panel of 393 GCC-listed firms (1,714 firm-year observations, 2014–2024) and System GMM to address endogeneity, this study finds that aggregate ESG performance and its environmental, social, and governance components significantly enhance corporate climate change adaptation. It provides rare empirical evidence from one of the world's most carbon-intensive regions, arguing for integrating ESG into business strategy to accelerate climate action.
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
GCCという炭素集約地域でのESG・気候適応の実証は、日本企業の新興国サプライチェーンや移行金融リスク評価の参考になる。SSBJ開示の適応策（シナリオ分析）の重要性を裏付ける海外エビデンスとして位置づけられる。
In the global GX context
Adds empirical evidence from a high-emission, disclosure-emerging region to the global TCFD/ISSB adaptation literature, where most evidence comes from advanced economies. Useful for investors assessing transition and physical-risk readiness in Gulf markets and for comparative CSRD/ISSB adaptation-disclosure research.
👥 読者別の含意
🔬研究者:Provides a dynamic-panel GMM design and GCC evidence linking ESG performance to climate adaptation, a gap in emerging-market disclosure research.
🏢実務担当者:Supports the case that stronger ESG practices correlate with better climate-risk management and disclosure improvements, relevant for firms operating in or sourcing from GCC markets.
🏛政策担当者:Suggests that promoting ESG frameworks in carbon-intensive emerging economies can accelerate corporate climate adaptation and disclosure.
📄 Abstract（原文）
ABSTRACT The rising urgency of climate change has resulted in the need for corporations to embrace effective climate‐related strategies to achieve the goals of global sustainability. ESG has become a key strategy through which companies have been advised to promote their corporate responsibilities as well as climate change adaptation. Despite the availability of studies on the link between ESG performance and climate change adaptation, there has been limited empirical evidence for this relationship in the context of Gulf Cooperation Council (GCC) countries. This study aims at investigating the impact of ESG performance on climate change adaptation among publicly listed companies in the GCC. The study employs an unbalanced panel data of 393 firms, which consists of 1714 firm‐year observations over the period of 2014–2024. We apply the two‐step System Generalized Method of Moments (System GMM) estimator to control for endogeneity, dynamic panel biases, and heterogeneity. The results of the study indicate that aggregate ESG performance enhances the climate change adaptation among companies operating in the GCC countries. Moreover, the environmental, social, and governance components of ESG all have a positive and significant effect on the climate change adaptation, suggesting that companies which demonstrate better sustainability practices are more likely to adapt climate change‐related initiatives, manage their climate risks more efficiently, and make climate change‐related disclosure improvements. These results point out the necessity to incorporate ESG practices into business strategies in order to speed up climate‐related actions and promote sustainable development. The study makes an important contribution to the existing literature on ESG and climate change as it provides empirical evidence from one of the most carbon‐intensive parts of the world.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1002/csr.71143first seen 2026-11-07 05:06:17
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
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。