サステナビリティ報告書の第三者保証とGHG排出：制度特性と産業感受性は重要か？
Third-party assurance of sustainability reports and GHG emissions: do institutional characteristics and industry sensitivity matter? (原題)
Ammar Ali Gull, Irfan Haider Shakri, Faizul Haque, Rizwan Mushtaq
🤖 gxceed AI 要約
日本語
本研究は、外部サステナビリティ保証とBig4保証がGHG排出に与える影響を、34カ国7,968社のデータを用いて分析。保証が排出削減と関連し、ステークホルダー志向や環境規制の緩い国、環境感受性の高い産業で効果が顕著であることを示す。エントロピーバランシングで選択バイアスを補正。
English
This study examines the impact of external sustainability assurance and Big-4 providers on GHG emissions using a global sample of 7,968 firm-year observations from 34 countries. It finds a negative association, stronger in stakeholder-oriented countries with lax environmental regulations and in environmentally sensitive industries. Robust to endogeneity and selection bias.
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、第三者保証の需要が高まる中、保証が実際の排出削減に寄与する条件を示す本研究成果は、日本の開示制度設計や企業の保証取得戦略に示唆を与える。
In the global GX context
As ISSB and CSRD expand assurance requirements, this study provides global evidence on when assurance effectively reduces GHG emissions, informing regulators and firms on the value of assurance in different institutional contexts.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the assurance-GHG nexus and moderating institutional factors, useful for further research on assurance quality and outcomes.
🏢実務担当者:Highlights that assurance can be part of GHG reduction strategy, especially in stakeholder-oriented contexts; useful for sustainability reporting decisions.
🏛政策担当者:Suggests that assurance effectiveness depends on institutional context, informing policy on assurance mandates and environmental regulation stringency.
📄 Abstract（原文）
Purpose We examine the influence of external sustainability assurance and the Big-4 assurance providers on greenhouse gas (GHG) emissions, as well as the moderating impact of stakeholder orientation, environmental policy stringency and industry sensitivity on the sustainability assurance–GHG emissions nexus. Design/methodology/approach We employ the system generalised method of moments (SGMM) on a global sample of 7,968 firm-year observations from 34 countries. We also use the entropy balancing method to overcome the issue of sample selection bias. Findings We document a negative relationship between external sustainability assurance and GHG emissions. The negative relationship also persists when the Big-4 assurance providers provide the assurance. We also find that the negative association between sustainability assurance, the Big-4 assurance providers and GHG emissions holds only for firms located in countries with stakeholder orientation and less stringent environmental regulations, as well as in environmentally sensitive industries. Our main findings are robust to endogeneity concerns, the use of alternate proxies and sample composition. Originality/value Our study is the first of its kind to report the impact of sustainability assurance on a verifiable account of corporate sustainability performance, such as GHG emissions. Unlike other studies, we also examine the moderating effects of environmental policy stringency, stakeholder orientation and industry sensitivity on the external assurance–GHG emission nexus. Overall, our findings have implications for policymakers, corporate executives, board members and assurance providers.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1108/jal-10-2024-0295first seen 2026-08-22 05:05:39
- semanticscholar https://doi.org/10.1108/jal-10-2024-0295first seen 2026-08-23 05:30:46 · last seen 2026-09-21 05:19:55
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