Climate policy synergy: a tripartite evolutionary game analysis of ESG compliance and tax incentives on corporate carbon governance
気候政策の相乗効果：ESGコンプライアンスと税制インセンティブが企業の炭素ガバナンスに与える影響に関する三者進化ゲーム分析 (AI 翻訳)
Zhisheng Qin, Ying-Jun Lin, Shaojun Liu
🤖 gxceed AI 要約
日本語
本論文は、ESGコンプライアンス管理の文脈において、税制インセンティブが企業の炭素排出削減に与える影響を三者進化ゲームモデルで分析。ISO 37301コンプライアンス枠組みとOECDカーボンプライシングベンチマークを統合し、税制インセンティブとブロックチェーンなどのESGデジタルコンプライアンスツールの組み合わせが利害関係者の戦略収束を加速することを示す。収益分配係数とコスト分担係数の調整による資源配分と環境便益の最適化が重要。
English
This paper uses a tripartite evolutionary game model to analyze how tax incentives affect corporate carbon emission reduction under ESG compliance management. By integrating ISO 37301 compliance frameworks and OECD carbon pricing benchmarks, it shows that a tax incentive gradient combined with ESG digital compliance tools (e.g., blockchain) accelerates strategic convergence among stakeholders. Optimizing resource allocation and environmental benefits requires appropriate adjustment of income distribution and cost-sharing coefficients.
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
日本では、GX税制やSSBJ開示基準の策定が進む中、本論文の分析枠組みはESGコンプライアンスと税制インセンティブの連携を示唆。特に、ブロックチェーンなどのデジタルツールを活用したコンプライアンス管理は、日本の企業実務に応用可能で、有報や統合報告書における開示品質向上に寄与する。
In the global GX context
This paper bridges ESG compliance, carbon pricing, and tax incentives within a game-theoretic framework, offering insights for climate policy synergy. Globally, it aligns with ISSB standards and OECD carbon pricing guidance, providing a model for policymakers to design effective carbon reduction mechanisms. The integration of digital compliance tools like blockchain is relevant for emerging disclosure infrastructure under TCFD and CSRD.
👥 読者別の含意
🔬研究者:Provides a novel game-theoretic model combining ESG compliance and tax incentives, useful for studying stakeholder interactions in carbon governance.
🏢実務担当者:Offers insights on designing tax incentive structures integrated with digital compliance tools for corporate carbon reduction.
🏛政策担当者:Demonstrates how tax incentive gradients and ESG compliance frameworks can be combined to accelerate corporate decarbonization.
📄 Abstract（原文）
The effective combination of reasonable tax incentives and environmental, social, and governance (ESG) legal compliance management can significantly promote corporate carbon emission reduction and realize the goal of sustainable development. This thesis explores the impact of tax incentives on corporate carbon emission reduction in the context of ESG compliance management. By constructing a tripartite evolutionary game model and conducting simulation analysis, the results of the study show that through integrating ISO 37301 compliance frameworks and OECD carbon pricing benchmarks, a tax incentive gradient coupled with ESG digital compliance tools (e.g., blockchain) can accelerate strategic convergence among stakeholders. Strategic synergies among stakeholders are achieved by appropriately adjusting the income distribution coefficients and cost-sharing coefficients to optimize the allocation of resources and environmental benefits. In addition, the modeling is based on the key assumptions that each participant has limited rationality, and the constraints, such as regulatory restrictions and economic trade-offs in reality, have been considered in the model.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.3389/fenvs.2026.1561025first seen 2026-05-15 17:14:15
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