<scp>ESG</scp> Disclosure Through Circular and Decarbonization Capabilities: The Role of Strategic Collaboration in High‐Tech and Low‐Tech Sectors
循環型・脱炭素能力によるESG開示：ハイテク・ローテクセクターにおける戦略的コラボレーションの役割 (AI 翻訳)
Oluwole Nurudeen Omonijo, Yunsheng Zhang
🤖 gxceed AI 要約
日本語
企業間コラボレーションがESG開示品質に及ぼす影響を、循環経済実践と脱炭素能力の媒介効果として分析。370社の調査データから、ハイテク企業で効果が強いことを発見。実務・政策への示唆を提供。
English
This study examines how inter-firm collaboration influences ESG disclosure quality through circular economy practices and decarbonization capacity, finding that high-tech firms benefit more. Data from 370 Chinese and African companies across 10 African countries. Extends NRBV and legitimacy theory in ESG context.
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ESG開示が進む中、サプライチェーン連携や脱炭素能力の重要性が注目される。本稿は新興国データから示唆を得られる。
In the global GX context
Contributes to understanding ESG disclosure in emerging markets, with implications for global supply chain collaboration and decarbonization strategies. Aligns with ISSB and TCFD themes.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the mediating role of circular practices and decarbonization in ESG disclosure, extending NRBV and legitimacy theory.
🏢実務担当者:Highlights the importance of inter-firm collaboration and technology intensity for improving ESG disclosure quality.
🏛政策担当者:Offers insights for designing policies that encourage collaboration and capability building in ESG ecosystems.
📄 Abstract（原文）
ABSTRACT Despite the increasing focus on Environmental, Social, and Governance (ESG) disclosure quality, limited research has examined how inter‐firm collaboration and environmental capabilities enhance ESG outcomes in African settings. To fill this gap, this study explores the mediating roles of circular economy practices and decarbonization capacity as well as the moderating effect of technological intensity in the link between inter‐firm collaboration and ESG disclosure quality. Data were gathered from 370 Chinese and African companies across 10 African countries using a structured questionnaire and analyzed with SEM‐ANN approach. Our findings reveal that circular economy practices and firm decarbonization capacity mediate the relationship between inter‐firm collaboration and firm ESG disclosure quality. Decarbonization is found to sequentially mediate this relationship through circular economy practices. Additionally, a categorical moderation reveals that high‐tech firms experience stronger positive effects compared to low‐tech firms. This study extends the Natural Resource‐Based View (NRBV) and Legitimacy Theory within the ESG context and offers a practical insight for managers and policymakers aiming to leverage collaboration and environmental capabilities in the emerging ESG ecosystem.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.1111/beer.70123first seen 2026-07-05 05:53:11
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