THE CREDIBILITY GAP IN CLIMATE REPORTING: GOVERNANCE AS A PREDICTOR OF EMISSIONS DATA ACCURACY
気候報告における信頼性ギャップ：排出データの正確性を予測するガバナンス (AI 翻訳)
Erepamowei Ozogu, Lawson Okpoegberi. Ogidiga
🤖 gxceed AI 要約
日本語
この研究は、気候関連開示における排出データの正確性を企業ガバナンスの質が予測するかを実証的に検証した。2019年から2024年までの120社のパネルデータを用い、自己報告排出量と業界調整済みベンチマークとの乖離を正確性の指標とした。結果、取締役会の独立性や持続可能性ガバナンス構造が報告の不一致を有意に減少させることが示された。この研究は、開示の量から信頼性へ焦点を移すESG文献への貢献である。
English
This study empirically examines whether corporate governance quality predicts emissions data accuracy in climate reporting. Using panel data of 120 firms from 2019-2024, it measures accuracy as deviation between self-reported emissions and industry-adjusted benchmarks. Results show board independence and sustainability governance significantly reduce reporting discrepancies, shifting focus from disclosure quantity to credibility.
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
SSBJ基準の導入が進む日本では、開示データの信頼性が投資家対応で重要となる。本論文はガバナンス強化が排出データ精度向上に寄与する実証的根拠を提供し、日本企業の開示品質改善に示唆を与える。
In the global GX context
As TCFD and ISSB frameworks emphasize governance, this paper provides empirical evidence linking governance quality to emissions data accuracy globally. It addresses a gap in disclosure credibility, supporting regulatory efforts to mandate robust governance structures for climate reporting.
👥 読者別の含意
🔬研究者:Useful for scholars studying governance-emissions accuracy link and disclosure credibility.
🏢実務担当者:Suggests strengthening board independence and sustainability committees to improve reported emissions accuracy.
🏛政策担当者:Supports regulatory emphasis on governance in climate disclosure standards (e.g., ISSB, SSBJ).
📄 Abstract（原文）
The increasing adoption of climate-related disclosures has intensified concerns regarding the credibility and accuracy of reported greenhouse gas (GHG) emissions. This study empirically examines the extent to which corporate governance quality predicts emissions data accuracy, thereby addressing the credibility gap in climate reporting. Using a panel dataset of 120 publicly listed firms across energy, manufacturing, and financial sectors from 2019 to 2024, the study employs fixed-effects regression analysis. Emissions accuracy is proxied by the deviation between self-reported emissions and benchmark estimates derived from industry-adjusted intensity models. The results reveal that governance quality significantly improves emissions data accuracy, with board independence and sustainability governance structures exerting strong negative effects on reporting discrepancies. The findings remain robust across alternative model specifications. The study contributes to ESG literature by shifting emphasis from disclosure quantity to disclosure credibility and provides policy-relevant insights for strengthening governance frameworks in climate reporting.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://journals.iempsglobal.org/index.php/IJHEDCS/article/download/309/282first seen 2026-07-21 05:20:57
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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。