Carbon Emission Disclosure: Is it a Form of Moral Accountability or a Positive Signaling Strategy?
炭素排出開示：道徳的説明責任の形式か、それとも積極的なシグナリング戦略か？ (AI 翻訳)
Shofiyatul Innayah
🤖 gxceed AI 要約
日本語
本論文は、炭素排出開示が企業の道徳的説明責任の一形態なのか、利害関係者へのポジティブなシグナリング戦略として機能するのかを概念的に検討する。正当性理論、シグナリング理論、CSR、道徳的説明責任の観点から分析し、開示が両方の目的を兼ね備えていることを示す。規制環境やステークホルダーの期待に応じて、動機の優位性が変わることを指摘する。
English
This conceptual paper examines whether carbon emission disclosure reflects moral accountability or serves as a positive signaling strategy. Using legitimacy theory, signaling theory, CSR, and moral accountability, it finds that disclosure serves dual purposes. The dominant motive depends on regulatory environments, stakeholder expectations, and corporate sustainability commitment.
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
日本のGX文脈では、SSBJや有価証券報告書での気候関連開示が進む中、企業の開示動機を理解することは、開示の質向上や形骸化防止に重要である。本稿は開示が道徳的責務と戦略的手段の両面を持つことを示し、日本企業の開示実務に示唆を与える。
In the global GX context
In global disclosure frameworks (TCFD, ISSB, CSRD), understanding corporate motives for carbon disclosure is critical. This paper highlights the tension between moral accountability and strategic signaling, informing regulators and standard-setters on how to design disclosure rules that encourage genuine transparency.
👥 読者別の含意
🔬研究者:GX researchers should consider this paper's theoretical framing when designing empirical studies on disclosure quality and corporate behavior.
🏢実務担当者:Corporate sustainability teams can use this to reflect on their own disclosure motives and ensure reporting goes beyond image-building.
🏛政策担当者:Policymakers should note that disclosure mandates alone may not ensure accountability; the strategic use of disclosure requires complementary oversight.
📄 Abstract（原文）
Carbon emission disclosure has become an increasingly important issue in the field of accounting and corporate sustainability, particularly in response to growing global concerns over climate change. This paper aims to examine whether carbon emission disclosure represents a form of corporate moral accountability or functions primarily as a positive signaling strategy to stakeholders. Using a conceptual and literature-based approach, this study analyzes carbon emission disclosure through the perspectives of legitimacy theory, signaling theory, corporate social responsibility (CSR), and moral accountability. The discussion indicates that carbon emission disclosure serves multiple purposes. On one hand, it reflects corporate ethical awareness and moral responsibility toward environmental impacts, demonstrating accountability to society and stakeholders. On the other hand, carbon disclosure is also used strategically by companies to build legitimacy, enhance reputation, reduce information asymmetry, and send positive signals to investors and the market. External pressures from regulators, investors, customers, and other stakeholders play a significant role in driving disclosure practices, often regardless of actual environmental performance. The findings suggest that carbon emission disclosure occupies an ambiguous position, functioning both as a moral obligation and a strategic instrument. The dominance of either motive depends on regulatory environments, stakeholder expectations, and the level of corporate commitment to sustainability. Therefore, carbon emission disclosure should not be viewed merely as a reporting requirement or image-building tool, but as an integral part of ethical corporate governance and sustainable business practices.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.2139/ssrn.6064746first seen 2026-06-29 08:18:43
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