When Green Speaks: Corporate Biodiversity Attention and Sustainable Development Performance
グリーンが語るとき：企業の生物多様性への注視と持続可能な発展パフォーマンス (AI 翻訳)
Ruxiao Li, Bo Zhang, Jiayan Dong, Zhang‐Hangjian Chen
🤖 gxceed AI 要約
日本語
中国A株上場企業の2010～2023年のデータを用い、年次報告書のテキスト分析で生物多様性への注目度を測定。資金調達制約の緩和、グリーン技術革新、デジタル変革の3経路を通じて持続可能な発展パフォーマンスを向上させることを実証。特に汚染産業や規制産業での効果が顕著。
English
Using text analysis on annual reports of Chinese A-share listed firms (2010-2023), this study measures corporate biodiversity attention and finds it significantly enhances sustainable development performance. Mechanisms include alleviating financing constraints, fostering green technology innovation, and accelerating digital transformation. Effects are stronger for heavily polluting, non-high-tech, and regulated industries.
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
本論文は、生物多様性への注目が企業パフォーマンスに寄与する中国企業の実証を提供。日本のTNFD対応やSSBJ開示において、生物多様性情報の戦略的価値を示唆する。資金調達やイノベーションへの効果は、日本企業の経営戦略にも応用可能。
In the global GX context
This study provides early empirical evidence linking corporate biodiversity attention to sustainable performance, supporting the business case for nature-related disclosures under TNFD and ISSB frameworks. The textual analysis methodology offers a replicable approach for measuring biodiversity disclosure across jurisdictions.
👥 読者別の含意
🔬研究者:Provides a replicable NLP methodology for quantifying corporate biodiversity attention and links it to performance outcomes, advancing biodiversity disclosure research.
🏢実務担当者:Demonstrates that biodiversity disclosure can improve financing access and innovation, offering a rationale for integrating biodiversity into corporate strategy and reporting.
🏛政策担当者:Highlights the need for standardized biodiversity disclosure frameworks and suggests differentiated policies for high-impact sectors to promote sustainable development.
📄 Abstract（原文）
As a core support for ecosystem service functions, biodiversity profoundly affects corporate resource acquisition and long-term value creation. Based on data from Chinese A-share listed companies from 2010 to 2023, this paper constructs a biodiversity attention dictionary using textual analysis and measures corporate biodiversity attention by the number of sentences containing biodiversity-related terms in annual reports. It empirically examines the impact of corporate biodiversity attention on sustainable development performance and its underlying mechanisms. This study demonstrates that corporate biodiversity attention significantly enhances sustainable development performance. Mechanism analysis reveals that corporate biodiversity attention primarily promotes sustainable development performance through three pathways: alleviating financing constraints, fostering green technology innovation, and accelerating digital transformation. Heterogeneity analysis further indicates that this positive effect is more pronounced in heavily polluting industries, non-high-tech enterprises, regulated industries, and firms with a high market share. Economic consequence analysis shows that improvements in corporate sustainable development performance significantly enhance corporate resilience, enabling stable operations and rapid recovery under external shocks. Therefore, firms should strengthen biodiversity disclosure, integrate biodiversity into strategic decision-making frameworks, and promote the coordinated advancement of green technology innovation and digital transformation. Regulatory authorities should accelerate the development of unified disclosure standards and implement differentiated policy guidance to facilitate the high-quality development of enterprises in the process of green transition.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://www.mdpi.com/2071-1050/18/14/6963/pdf?version=1783504662first seen 2026-07-13 07:09:28
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