Impact of Emission Reduction Targets on Corporate Greenwashing: International Empirical Evidence
排出削減目標が企業のグリーンウォッシングに与える影響：国際的な実証証拠 (AI 翻訳)
Antonio J. Mateo‐Márquez, J. M. González-González, Constancio Zamora‐Ramírez
🤖 gxceed AI 要約
日本語
本研究は、排出削減目標の特性が企業のグリーンウォッシングに与える影響を調査した。4,938件の国際的な観測データをプロビット回帰で分析した結果、サイエンス・ベースド・ターゲットや広範な組織カバレッジはグリーンウォッシングを低減する一方、長期目標はそれを促進することが示された。目標の設計詳細が採用自体よりも重要であることを強調し、政策立案者に信頼性向上のための示唆を提供する。
English
This study investigates how characteristics of emission reduction targets influence corporate greenwashing. Analyzing 4,938 international observations via probit regression, it finds that science-based validation and broader organizational coverage reduce greenwashing, while longer timeframes increase it. The findings highlight the importance of target design over mere adoption, offering insights for policymakers to enhance climate disclosure integrity.
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やTCFD開示が進む中、本論文は排出削減目標の設計がグリーンウォッシング防止に重要であることを示す。特に長期目標が逆効果となりうる点は、日本の長期脱炭素戦略において示唆に富む。
In the global GX context
Globally, this paper addresses a critical gap in understanding how target characteristics affect greenwashing, informing ISSB and SEC climate disclosure rules. It provides empirical evidence that science-based targets enhance credibility, supporting transition finance integrity.
👥 読者別の含意
🔬研究者:This paper provides empirical evidence on the relationship between target design and greenwashing, useful for further research on corporate climate signaling and disclosure credibility.
🏢実務担当者:Companies can use these findings to structure emission reduction targets more credibly, avoiding long-term horizons that may be perceived as greenwashing and ensuring broader organizational coverage.
🏛政策担当者:Regulators should consider requiring science-based validation and comprehensive organizational coverage in disclosure rules to reduce greenwashing and improve market trust.
📄 Abstract（原文）
This study investigates the influence of emission reduction target characteristics on corporate greenwashing propensity. Through the analysis of 4938 international observations via probit regression, we examine four key dimensions: science‐based validation, target compliance, timeframe, and organizational coverage. Our results show that companies with established science‐based targets and broader organizational coverage exhibit significantly lower greenwashing levels. We also find that higher levels of compliance with established targets align with reduced greenwashing behavior. Conversely, firms that set long‐term horizons are more likely to engage in greenwashing, potentially leveraging extended timelines in order to delay accountability without suffering immediate reputational damage. Overall, the credibility of climate commitments appears to depend less on the mere adoption of targets and more on specific target design characteristics, including the abovementioned features. The originality of this research lies in the empirical exploration of specific carbon target characteristics that have not been analyzed in depth in previous literature, such as organizational coverage. By revealing the dynamics at play, the study enhances understanding of corporate signaling and offers critical insights for policymakers and stakeholders seeking to improve the integrity of climate‐related disclosures and mitigate deceptive environmental claims.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1002/csr.70858first seen 2026-07-21 05:11:39
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