Environmental disclosure and supply chain carbon leakage
環境情報開示とサプライチェーン炭素漏出 (AI 翻訳)
Mengjie Li, Weijian Du
🤖 gxceed AI 要約
日本語
本研究は、上場企業の環境情報開示がサプライチェーン全体の炭素排出に与える影響を実証分析。開示が排出を減少させるどころか、むしろ増加させることを発見し、隠れた炭素漏出の存在を明らかにした。規模効果は全体的、構造効果は上流、技術効果は下流に作用し、上流の炭素移転は長期安定取引先に集中する。政策立案に示唆を与える成果。
English
This study empirically examines how environmental disclosure by listed companies affects carbon emissions in the supply chain. It finds that disclosure increases, rather than reduces, total supply chain emissions, revealing hidden carbon leakage. Scale effects operate globally, while structural effects are upstream and technological effects downstream; upstream carbon transfer targets long-term stable suppliers. The findings provide a basis for designing targeted emission reduction policies.
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
日本のSSBJや有報でのサプライチェーン排出開示が進む中、本論文は開示がかえって炭素漏出を招く可能性を示し、実務上重要な警鐘となる。日本企業がScope3削減目標を策定する際に、取引先との関係や開示の質を再考する必要性を強調している。
In the global GX context
With ISSB and SEC climate disclosure rules requiring supply chain emissions reporting, this paper challenges the assumption that disclosure alone reduces emissions. It demonstrates that carbon leakage can offset apparent reductions, urging policymakers to adopt complementary measures such as border carbon adjustments or technology transfer incentives.
👥 読者別の含意
🔬研究者:Provides causal evidence on the unintended effects of environmental disclosure on supply chain carbon leakage.
🏢実務担当者:Cautions that increasing disclosure may shift emissions to suppliers; firms need to monitor and manage upstream and downstream carbon transfers.
🏛政策担当者:Highlights that disclosure policies may exacerbate carbon leakage; suggests combining disclosure with targeted support for green technology adoption along the supply chain.
📄 Abstract（原文）
Amid global carbon goals and supply chain carbon leakage, the effectiveness of corporate environmental responsibility disclosure requires reexamination. We explore how listed companies' environmental disclosure impacts upstream and downstream carbon emissions. Results indicate that environmental disclosure increases, rather than reduces, supply chain emissions, confirming hidden emissions under explicit corporate responsibility. Mechanistically, the scale effect acts globally, while structural and technological effects are exclusively upstream and downstream, respectively. Furthermore, upstream suppliers face dual suppression from carbon transfer via digital speech and action, whereas downstream customers are affected solely by digital action. Additionally, upstream carbon transfer targets long-term stable suppliers, while downstream transfer targets nonmajor, long-term customers. This study provides an objective basis for resolving supply chain carbon transfer dilemmas and formulating targeted emission reduction policies.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1016/j.isci.2026.116227first seen 2026-06-18 05:23:06
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
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。