Antecedents and Consequences of Climate Change Disclosure and Performance in the Context of Sustainable Development: A Systematic Literature Review
持続可能な開発の文脈における気候変動開示とパフォーマンスの先行要因と結果：体系的な文献レビュー (AI 翻訳)
Sherif El-Halaby, Hala M. G. Amin, Amr S. Abdallah, Hussein Mohsen Saber Ahmed, Ahmed A. Elamer
🤖 gxceed AI 要約
日本語
本論文は、2000年から2025年までの548本の査読付き論文を対象に、企業の気候変動開示とパフォーマンス（CCDP）に関する体系的な文献レビューを実施。開示とパフォーマンスを区別し、それらの先行要因（ガバナンス、企業特性、ステークホルダー圧力、政策）と結果（財務、市場、イノベーション、環境）を統合するフレームワークを提示する。今後の研究と政策に示唆を与える。
English
This systematic literature review analyzes 548 peer-reviewed articles (2000-2025) on corporate climate change disclosure and performance (CCDP). It distinguishes between disclosure and performance, mapping antecedents (governance, firm attributes, stakeholder pressures, policy) and consequences (financial, market, innovation, environmental). The integrative framework advances theory and offers implications for policymakers and practitioners.
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SSBJ基準の策定や有価証券報告書での気候関連開示が進む中、本レビューの統合的フレームワークは、開示とパフォーマンスの因果関係を整理し、日本企業の開示実務や投資家対応に有用な示唆を提供する。
In the global GX context
Amid global proliferation of climate disclosure standards (TCFD, ISSB, CSRD, SEC), this review synthesizes fragmented literature to provide a comprehensive framework linking antecedents and consequences of corporate climate disclosure and performance—offering guidance for standard-setters and firms.
👥 読者別の含意
🔬研究者:Provides a structured map of CCDP literature and identifies gaps for future research, particularly in causal mechanisms and dynamic interactions.
🏢実務担当者:Offers a framework to understand how governance, stakeholder pressures, and policy shape climate disclosure and performance, aiding in strategic decision-making.
🏛政策担当者:Highlights the role of policy contexts as antecedents and suggests ways to enhance transparency and credibility of corporate climate strategies.
📄 Abstract（原文）
Despite the growing importance of corporate responses to climate change within sustainable business strategy and environmental governance, the extant literature on corporate climate change disclosure and performance (CCDP) remains fragmented and unevenly developed. Existing reviews have either focused narrowly on disclosure practices or provided outdated frameworks, limiting understanding of how governance, firm‐level characteristics, and institutional environments shape climate‐related disclosure, performance, and management outcomes. To address this gap, we conduct a systematic literature review combining bibliometric and content analysis of 548 peer‐reviewed articles published between 2000 and 2025 extracted from Scopus and Web of Science databases. Our analysis reveals a bifurcated research examining the following: (1) antecedents of carbon and climate change disclosure (CCCD) and carbon and climate change performance and management (CCCPM), including corporate governance mechanisms, firm‐specific attributes, stakeholder pressures, and policy contexts; (2) the consequences of CCCD and CCCPM, encompassing a broad set of financial, market‐based, accounting, innovation, and environmental outcomes. Building on these insights, we develop a novel integrative framework that distinguishes between CCCD and CCCPM, while mapping their multi‐level determinants and diverse firm outcomes. This framework advances theory in environmental accountability, corporate governance, and business strategy by consolidating previously siloed research and identifying critical gaps for future inquiry. The review offers implications for policymakers and practitioners to enhance transparency, credibility, and effectiveness of corporate climate‐related strategies and disclosures.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1002/bse.70690first seen 2026-06-29 08:24:36
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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。