新興国市場における環境関連SDGsの開示：気候ガバナンスと文脈的調整要因の役割
Disclosing environment-focused SDGs in emerging markets: the role of climate governance and contextual moderators (原題)
Archana Haloi, Santi Gopal Maji
🤖 gxceed AI 要約
日本語
新興アジア6カ国の大企業300社を対象に、気候ガバナンス指数（CGINX）と環境SDGs開示の関係をパネルTobitモデルで検証。気候ガバナンスは環境SDGs開示を促進し、その効果は企業収益性と国の炭素排出強度によって強まることが示された。内部資源と外部圧力の双方が開示の実効性を規定することを明らかにした。
English
Analyzing 300 large non-financial firms in emerging Asia (2016–22), this study links a six-mechanism climate governance index (CGINX) to environment-focused SDG disclosure via panel Tobit models. Climate governance positively drives En_SDG disclosure, with effects strengthened by firm profitability and national carbon intensity. Both internal capacity and external pressure condition governance effectiveness.
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
日本企業のSSBJ・有報開示対応において、気候ガバナンス体制が開示の質を左右するという示唆は、統合報告書や投資家対応を進める日本企業に直接応用可能。新興国サプライチェーンを持つ日本企業のScope3・調達リスク管理にも示唆を与える。
In the global GX context
Adds emerging-market evidence to the global disclosure literature (TCFD/ISSB/CSRD), showing that governance mechanisms and country-level carbon intensity jointly shape environmental reporting quality. Useful for understanding how disclosure infrastructure evolves outside advanced economies.
👥 読者別の含意
🔬研究者:気候ガバナンスとSDG開示の因果関係を新興国文脈で実証した点が、開示研究の比較分析に貢献する。
🏢実務担当者:気候ガバナンス体制の整備が環境開示の質向上に寄与することを示し、開示体制構築の根拠となる。
🏛政策担当者:制度環境と炭素強度が開示実効性を左右するため、規制設計において企業能力と外部圧力の両面を考慮すべき。
📄 Abstract（原文）
This study aims to examine how climate governance influences corporate disclosure of environment-focused sustainable development goals (En_SDGs) in emerging Asian economies, where firms face increasing pressure to address climate risks and environmental accountability. Drawing on stakeholder, resource dependence and signalling theories, the study analyses 300 large non-financial firms over the period 2016–17 to 2021–22. A climate governance index (CGINX) is constructed using six governance mechanisms, while En_SDGs disclosure is measured through content analysis based on the global reporting initiative framework. The hypotheses are tested using a panel Tobit model. The results show that climate governance is positively associated with En_SDGs disclosure, indicating that structured governance mechanisms facilitate more extensive and credible environmental reporting. The findings further reveal that this relationship is strengthened by firm profitability and national carbon emission intensity, suggesting that both internal resource capacity and external environmental pressure condition the effectiveness of climate governance. Robustness checks confirm the stability of these results. The findings highlight the importance of strengthening climate governance and supportive institutional environments to enhance environmental transparency, providing relevant insights for firms, investors, regulators and policymakers. This study contributes to the literature by linking climate governance to SDG-specific environmental disclosure in an emerging market context and by demonstrating that governance effectiveness varies across firm- and country-level conditions.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1108/medar-08-2025-3232first seen 2026-09-21 05:16:43
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