Enhancing Firm Value Through Carbon Management Accounting System and Environmental Disclosure: A Systematic Review and Conceptual Framework on Climate Change Mitigation
炭素管理会計システムと環境情報開示による企業価値向上：気候変動緩和に関する体系的なレビューと概念的枠組み (AI 翻訳)
M. J. Shodiq, Azizah Azmi Khatamy, Rita Rosalina
🤖 gxceed AI 要約
日本語
本論文は、炭素管理会計システム（CMAS）と炭素排出開示（CED）が企業価値に与える影響に関する概念的枠組みを提案する。体系的な文献レビューに基づき、CMASがCEDを促進し、企業価値を向上させるモデルを構築した。インドネシアの産業を対象とし、気候変動緩和のための実践的な経営手段を提供する。
English
This paper proposes a conceptual framework linking carbon management accounting systems (CMAS) and carbon emission disclosure (CED) to firm value. Through a systematic literature review, it develops a model where CMAS enhances CED, thereby increasing firm value, with a focus on Indonesian industry. It contributes to environmental accounting theory and offers practical steps for managers to mitigate climate change.
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
日本の文脈では、SSBJや有報での気候関連開示が求められる中、CMASの導入は企業の開示品質向上に寄与する可能性がある。本フレームワークは、日本の企業が炭素管理会計を実践する際の参考となるが、インドネシアに焦点を当てているため直接的な適用には調整が必要。
In the global GX context
This paper contributes to the global literature on carbon management accounting by integrating it with firm value and disclosure. It aligns with ISSB and TCFD frameworks that emphasize the role of internal carbon management in disclosure quality. While Indonesia-specific, the conceptual model is transferable to other emerging economies.
👥 読者別の含意
🔬研究者:This paper provides a systematic review and conceptual model linking CMAS and CED to firm value, offering a foundation for empirical testing in various contexts.
🏢実務担当者:Corporate sustainability teams can use the framework to design carbon management accounting systems that support disclosure and potentially enhance firm value.
🏛政策担当者:Regulators can note the importance of carbon management accounting as a driver for disclosure quality, informing policies that encourage internal carbon accounting practices.
📄 Abstract（原文）
Abstract. The current development of climate change conditions, which are worrying, encourages companies to be more responsible for their emissions and prioritize mitigation strategies to prevent climate change. This article proposes a carbon management accounting system (CMAS) model, which can be the basis for carbon emission disclosure (CED) and effectively increase firm value. This study extensively reviewed previous research and developed a new model by conducting a systematic literature review so that a conceptual framework for the relationship between CMAS, CED, and firm value could be developed. This research produces a new model finding that can contribute to environmental accounting theory. It proposes a framework that company managers can apply to take steps to mitigate climate change through managing carbon emissions. This study provides a foundation for future research to examine both models as an integrated approach to enhancing CED and overall firm value in the Indonesian industry.Keywords: Firm Value; Carbon Management Accounting System; Carbon Emission Disclosure; Climate Change
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.30659/jpsa.v23i1.50705first seen 2026-06-29 08:12:47
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