Replication code for "Regulatory Visibility and Carbon Disclosure in China"

中国における規制の可視性と炭素開示：レプリケーションコード (AI 翻訳)

Zehua Tian

Zenodo (CERN European Organization for Nuclear Research)ジャーナル2026-08-05#開示インフラOrigin: CN経営インパクト: 調達リスク対象セクター: cross_sector

DOI: 10.5281/zenodo.21801069

原典: https://doi.org/10.5281/zenodo.21801069

🤖 gxceed AI 要約

日本語

本レコードは、中国の炭素開示規制の可視性が企業の開示行動に与える影響を分析した論文の再現コードと集計結果を提供する。CSMARデータの取得方法や2019年レジストリ曝露の構築方法を文書化し、研究者が分析を再現できるようにする。個別企業データは含まれないが、方法論の透明性を高める。

English

This record provides replication code and aggregate results for a study on how regulatory visibility affects carbon disclosure in China. It documents CSMAR data retrieval and construction of 2019 registry exposure, enabling researchers to reproduce the analysis. Firm-level data are not included, but methodological transparency is enhanced.

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

中国の炭素開示規制の実証研究は、日本企業のSSBJ対応や開示戦略に示唆を与える。規制の可視性が開示行動に与える影響は、日本でも政策設計や投資家対応に参考になる。

In the global GX context

This study on China's carbon disclosure regulation offers insights for global disclosure scholarship, particularly on how regulatory visibility drives corporate behavior. It complements TCFD/ISSB frameworks by providing empirical evidence from a major emerging economy.

👥 読者別の含意

🔬研究者:Provides a reproducible empirical framework for studying regulatory effects on carbon disclosure, useful for comparative research.

🏢実務担当者:Highlights how regulatory visibility can influence disclosure practices, informing corporate strategy in response to evolving regulations.

🏛政策担当者:Offers evidence on the effectiveness of disclosure regulations, relevant for designing policies that enhance corporate transparency.

📄 Abstract（原文）

This record contains the author-created estimation code, input specifications,and non-confidential aggregate results for “Regulatory Visibility and CarbonDisclosure in China.” It documents the complete CSMAR field list and querylogic needed by licensed users to reconstruct the analysis extract, as well asthe schema and matching rules used to construct predetermined 2019 registryexposure. No CSMAR or Qingyue Data records, constructed firm-level panel,firm-level treatment crosswalk, manual matching records, firm-level weights, orfirm-level diagnostic crosswalks are included because the author is notauthorised to redistribute them. Researchers can obtain the relevant CSMARmodules and the Qingyue compilation directly from those providers, or rebuildthe 2019 registry from the issuing ecology and environment authorities. Thearchive includes aggregate numerical targets and a validated entry point forthe final Appendix A8 main-window checks.

🔗 Provenance — このレコードを発見したソース

openalex https://doi.org/10.5281/zenodo.21801069first seen 2026-08-08 05:05:01

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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。