Carbon Tax, ESG and Green Economic Transition: A Literature Review
炭素税、ESG、グリーン経済移行：文献レビュー (AI 翻訳)
Veronica Puspita Sari, R. Ricky Agusiady, Fitriana
🤖 gxceed AI 要約
日本語
本研究は炭素税、ESG実践、グリーン経済移行の関係を半系統的文献レビューで分析。炭素税が財政手段から低炭素経済変革の戦略的手段へ進化したことを示す。ESGは企業の環境説明責任と持続可能な変革に重要。グリーンウォッシングや規制の不整合などの課題も指摘。
English
This literature review examines the relationship between carbon taxation, ESG practices, and green economic transition. Findings show carbon tax has evolved into a strategic mechanism for low-carbon transformation. ESG plays a role in corporate environmental accountability. Challenges include greenwashing and regulatory inconsistency.
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
日本では炭素税導入が議論されているが、このレビューはESGとの連携を示唆。SSBJ対応や有報での開示強化に参考となる可能性。
In the global GX context
Globally, carbon pricing is expanding and ESG disclosure mandates (ISSB, CSRD) are increasing. This review provides a conceptual framework linking carbon tax and ESG, relevant for policymakers and firms navigating green transition.
👥 読者別の含意
🔬研究者:Provides a conceptual framework integrating carbon tax and ESG for future research directions in climate governance.
🏢実務担当者:Offers insights on how carbon tax and ESG practices can support corporate sustainability strategy, but lacks empirical specifics for direct application.
🏛政策担当者:Highlights the role of carbon tax in green transition and the need for consistent ESG regulations to prevent greenwashing.
📄 Abstract（原文）
This study aims to examine the relationship between carbon taxation, Environmental, Social, and Governance (ESG) practices, and green economic transition through a semi-systematic literature review approach. The study employed secondary data obtained from Scopus-indexed publications collected using the Publish or Perish software during the 2023–2026 period. Using the keywords “carbon tax,” “green economy,” and “ESG,” the study identified 18 articles, of which 15 core articles were selected for analysis based on relevance and thematic suitability. The findings indicate that carbon taxation has evolved beyond a fiscal instrument into a strategic mechanism supporting low-carbon economic transformation, green innovation, and sustainability governance. ESG practices were also found to play an important role in improving corporate environmental accountability, stakeholder legitimacy, and sustainable business transformation. Furthermore, green innovation and sustainable finance were identified as important supporting components for accelerating green economic transition. However, several challenges remain, including greenwashing practices, regulatory inconsistency, industrial resistance, and technological limitations. This study contributes to the sustainability governance literature by integrating carbon taxation, ESG practices, and green economic transition into a comprehensive conceptual framework and providing future research directions related to climate governance and sustainable economic transformation.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.55606/jcsr-politama.v4i3.6203first seen 2026-06-16 05:37:04
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