環境透明性への道筋：国際建設請負業者における自発的開示の要因と排出への含意
Navigating Environmental Transparency: Antecedents and Emission Implications of Voluntary Disclosure among International Contractors (原題)
(著者不明)
🤖 gxceed AI 要約
日本語
国際建設請負業者98社・832社年データを用い、CDP参加の決定要因を新制度派理論と資源ベース理論から分析。母国の制度的空白は参加を減らし、国際化・企業規模・財務業績は参加を高める。国際化は弱い国内制度の負の刻印効果を部分的に緩和するが、CDP参加は温室効果ガス排出の有意な削減とは関連しなかった。
English
Using 832 firm-year observations from 98 international contractors, this study examines why some firms join the CDP while others do not. Home-country institutional voids reduce participation, while internationalization, firm size, and financial performance increase it; internationalization partially offsets weak domestic institutions. Notably, CDP participation is not linked to lower GHG emissions, questioning voluntary disclosure as evidence of environmental performance.
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
建設業はScope 3排出が大きく、SSBJ・有報でのサプライチェーン開示が進む日本企業にとって、CDP参加が実排出削減に直結しないという知見は、開示と実効性を分けて評価する重要性を示す。
In the global GX context
As ISSB/CSRD push mandatory climate disclosure, this paper warns that voluntary CDP participation may signal legitimacy rather than performance—critical for standard setters designing disclosure regimes that drive real decarbonization.
👥 読者別の含意
🔬研究者:制度理論と資源ベース理論を統合し、開示参加と排出実績の乖離を実証した点が貢献。
🏢実務担当者:CDP参加は排出削減の証明にならず、開示戦略と実質的脱炭素を区別すべき。
🏛政策担当者:自発的開示制度の限界を示し、実効性ある義務的開示設計への示唆を提供。
📄 Abstract（原文）
International contractors are under pressure to address growing demands for environmental transparency by engaging in voluntary disclosure. Although previous studies have examined the content and quality of environmental disclosure, less is known about why some contractors participate in standardized third-party disclosure systems while others do not. Drawing on neo-institutional theory and the resource-based view, this study examines factors associated with international contractors’ participation in the Carbon Disclosure Project (CDP). Using 832 firm-year observations from 98 Engineering News-Record–listed international contractors headquartered in 26 countries, the results show that home-country institutional voids decrease the likelihood of CDP participation, whereas internationalization, firm size, and financial performance increase it. Furthermore, internationalization partially mitigates the negative imprinting effect of weak domestic institutions. However, participation in CDP is not associated with significantly lower greenhouse gas emissions, suggesting that voluntary disclosure may not function as evidence of superior environmental performance. These findings provide valuable insights for stakeholders aiming to foster genuine environmental transparency in the construction industry.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1061/jmenea.meeng-7732first seen 2026-09-12 05:52:23 · last seen 2026-09-22 05:19:43
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
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。