Digital finance and climate risk information disclosure
デジタルファイナンスと気候リスク情報開示 (AI 翻訳)
Hang Ren, Jianzhong Huang, Jinxin Ren
🤖 gxceed AI 要約
日本語
本論文は、中国A株上場企業を対象に、デジタルファイナンスの発展が企業の気候リスク情報開示を促進することを実証した。資金調達制約の緩和、環境責任の強化、評判インセンティブの向上がメカニズムとして機能する。また、制度圧力が正の調整効果を持ち、地域や企業特性によって効果に異質性があることを示した。
English
This paper empirically examines how digital finance development promotes corporate climate risk disclosure using Chinese A-share listed firms. It finds that alleviating financing constraints, strengthening environmental responsibility, and enhancing reputational incentives are key mechanisms. Institutional pressure positively moderates the relationship, and the effect varies by regional factors and firm characteristics.
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
日本でもSSBJや有報での気候関連開示が進む中、デジタル技術を活用した開示促進の可能性を示唆する点で参考になる。ただし、中国特有の政策環境（双炭目標）に依存する部分が大きく、そのまま適用できるわけではない。
In the global GX context
This study adds to the global literature on the determinants of climate risk disclosure, highlighting the role of digital finance. It provides empirical evidence that digital financial development can enhance disclosure, which is relevant for policymakers and firms under ISSB and other frameworks, though the Chinese policy context is distinctive.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the link between digital finance and climate disclosure, contributing to the literature on disclosure determinants.
🏢実務担当者:Suggests that leveraging digital finance tools (e.g., fintech) may facilitate climate risk disclosure, but direct applicability may vary by region.
🏛政策担当者:Indicates that promoting digital finance can have spillover effects on climate disclosure, offering a potential policy lever for regulators.
📄 Abstract（原文）
Under the dual drivers of China’s “Dual Carbon” goals (carbon peaking and carbon neutrality) and the digital technology revolution, the strategic value of corporate climate risk information disclosure has become increasingly prominent. Against this backdrop, this paper systematically explores the relationship between digital finance development and corporate climate risk disclosure using a sample of Chinese A-share listed firms. The research demonstrates that digital finance development significantly promotes corporate climate risk disclosure, a conclusion that remains valid after multiple robustness tests. The study also reveals that digital finance drives climate risk disclosure through alleviating financing constraints, strengthening environmental responsibility, and enhancing reputational incentives. Further analysis indicates that institutional pressure positively moderates the relationship between digital finance and corporate climate risk disclosure; moreover, the impact of digital finance on corporate climate risk disclosure exhibits significant heterogeneity depending on regional factors (rule of law environments and the supply level of digital economy policies), and corporate characteristics (top management backgrounds, lifecycle stages, and equity nature). These findings provide theoretical references and empirical support for balancing digital finance innovation and climate risk governance.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1371/journal.pone.0340383first seen 2026-06-29 08:13:45
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