Does the CEO–Chairperson Dialect Connection Affect Corporate Carbon Emissions?
CEOと会長の方言的つながりは企業の炭素排出に影響するか (AI 翻訳)
Chen Song, Zhihao Gao
🤖 gxceed AI 要約
日本語
本論文は、CEOと会長の方言的つながりが企業の炭素排出量に与える影響を実証分析した。結果、方言的つながりは炭素排出量を有意に増加させ、競争の激しい産業、非国有企業、非高汚染産業で顕著である。さらに、メディア報道が少ない企業や理解困難な方言で効果が強い。これは、会長のモニタリング機能の弱体化と認知バイアスによるもので、文化要因が環境説明責任に及ぼす影響を示す。
English
This paper empirically examines how CEO-chairperson dialect connections affect corporate carbon emissions. Findings show that such connections significantly increase emissions, especially in competitive industries, non-state-owned firms, and non-heavily polluting sectors. The effect is stronger with lower media coverage and harder-to-understand dialects, suggesting weakened monitoring and cognitive biases. The study highlights the dark side of informal ties in undermining environmental accountability.
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開示や有報での気候関連情報が進む中、企業統治の質が非財務情報の信頼性に影響する。本論文は、経営陣の非公式な関係が炭素排出に与える影響を示し、日本企業のガバナンス改善や開示の実効性向上に示唆を与える。
In the global GX context
Globally, as ISSB and CSRD mandate climate disclosures, understanding informal governance factors that affect emissions is crucial. This study provides novel evidence that cultural ties can undermine environmental accountability, relevant for investors and regulators assessing disclosure quality and corporate governance.
👥 読者別の含意
🔬研究者:Provides empirical evidence on cultural determinants of carbon emissions, useful for governance and ESG research.
🏢実務担当者:Highlights the importance of board independence and monitoring in achieving decarbonization targets.
🏛政策担当者:Suggests that governance reforms and transparency measures can mitigate the negative impact of informal ties on environmental performance.
📄 Abstract（原文）
This paper examines the influence of the CEO–chairperson dialect connection on corporate carbon emissions. The results suggest that such a connection significantly increases corporate carbon emissions, and this effect is more pronounced among firms operating in highly competitive industries, non-state-owned enterprises and firms in non-heavily polluting industries. Further results show that this effect is stronger for firms with lower media coverage and for dialects that are more difficult for outsiders to understand. These findings indicate that the dialect connection increases corporate carbon emissions by weakening the monitoring effectiveness of chairpersons and by reinforcing cognitive preferences between CEOs and chairpersons. This study contributes to understanding how cultural factors shape corporate carbon emissions and suggests that informal linguistic ties can undermine corporate environmental accountability, revealing the dark side of informal connections among corporate leaders in capital markets.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.3390/su18147301first seen 2026-08-12 04:53:28
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