The Quality Evaluation of Environmental Accounting Information Disclosure for the Steel Industry Driven by the “Carbon Peaking and Carbon Neutrality” Goal: An Analytic Hierarchy Process Approach
「カーボンピーキングとカーボンニュートラル」目標に駆動される鉄鋼業の環境会計情報開示の品質評価：階層分析法アプローチ (AI 翻訳)
Jiaojiao Han, Yan Zhong, Xiaoyun Zhao, Yan Zeng, Ziying Sun
🤖 gxceed AI 要約
日本語
中国の炭素ピーキング・カーボンニュートラル目標の下、30社の鉄鋼上場企業（2019-2023年）の環境会計情報開示の品質を階層分析法（AHP）と内容分析で評価。年次報告書が主な開示手段だが、環境報告書の割合は3.33％から53.33％に上昇。開示は「ハード指標は強いが、ソフト指標やネガティブ情報は弱い」パターンが確認され、環境負債の重みが最大（0.3083）。政策・市場圧力により高加重のハード指標は改善したが、低加重のソフト指標や負の情報は軽視されたまま。制度規範、企業ガバナンス、外部監督からの最適化経路を提案。
English
Under China's carbon peaking and neutrality goals, this study evaluates environmental accounting disclosure quality of 30 listed steel companies (2019-2023) using AHP and content analysis. Annual reports dominate, but standalone environmental reports increased from 3.33% to 53.33%. Disclosure shows strong hard indicators but weak soft and negative information; environmental liability carries highest weight (0.3083). Hard indicators improved under policy pressure, while soft indicators remain neglected. Proposes optimization paths via institutional norms, governance, and external supervision.
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
中国鉄鋼業の環境開示評価は、日本でも鉄鋼業界がSSBJ対応やカーボンニュートラル戦略を進める上で参考になる。「ハード指標は改善するがソフト指標やネガティブ情報が弱い」というパターンは、日本の開示実務でも共通する課題を示唆しており、規制・市場圧力と開示品質の関係性について示唆を与える。
In the global GX context
This study provides empirical evidence from China's steel industry on how carbon neutrality policies affect disclosure quality. The AHP methodology and findings on disclosure gaps (strong on quantitative data, weak on qualitative information) are relevant for global standard setters (ISSB, CSRD) evaluating implementation in hard-to-abate sectors. The pattern of policy-driven improvement only on high-weight indicators highlights the need for balanced disclosure frameworks.
👥 読者別の含意
🔬研究者:Offers a methodology (AHP) and empirical evidence for evaluating environmental disclosure quality in a heavy industry under carbon neutrality goals.
🏢実務担当者:Corporate sustainability teams in steel can benchmark their disclosure practices against the identified hard vs soft indicator patterns.
🏛政策担当者:Regulators can note how policy pressure improves certain disclosure dimensions while neglecting others, suggesting targeted guidance for soft indicators.
📄 Abstract（原文）
Against the backdrop of China’s “Carbon Peaking and Carbon Neutrality” goal, the steel industry faces mounting pressure to improve its environmental accounting information disclosure as part of its green and low-carbon transition. This study evaluates the quality of environmental accounting disclosure among 30 listed Chinese steel companies from 2019 to 2023, using the analytic hierarchy process (AHP) and content analysis across disclosure channels and content dimensions. Three key findings are revealed: (1) Annual reports remain the dominant disclosure channel, while the share of standalone environmental reports rises from 3.33% to 53.33% but remains low and inconsistent. (2) Disclosure exhibits a pattern of “strong hard indicators but weak soft indicators and excessive positive information but scarce negative information”; environmental liability carries the highest weight (0.3083); and the quantitative disclosure of industrial solid waste and other specific metrics remains below 30%. (3) A weight-driven stratification pattern exists: high-weight hard indicators have improved under policy and market pressure, whereas low-weight soft indicators and negative information remain largely neglected. Based on these findings, this study proposes optimization paths from institutional norms, corporate governance, and external supervision. The conclusions provide practical implications for enhancing disclosure quality and supporting the green transformation of the steel industry under the “Carbon Peaking and Carbon Neutrality” strategy.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.3390/su18157596first seen 2026-07-29 05:02:48
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