Regulatory-induced uncertainties and corporate strategic responses: evidence from Australian climate policies
規制に起因する不確実性と企業の戦略的対応：オーストラリアの気候政策からの証拠 (AI 翻訳)
J. Kumarasiri, Christine Jubb, N. Subramaniam, Zahirul Hoque
🤖 gxceed AI 要約
日本語
本研究は、気候関連規制に起因する不確実性が企業の排出管理戦略に与える影響を、オーストラリア上場企業6社の事例から質的に分析。不確実性は戦略的リスクとして認識され、TCFDの圧力が排出削減行動を促す一方、保守的な戦略への傾倒も明らかになった。
English
This qualitative study of six Australian-listed firms examines how regulatory-induced uncertainties shape corporate carbon management strategies. Findings show that such uncertainties are perceived as strategic risks, prompting both conservative responses and, under TCFD pressure, proactive abatement actions.
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
オーストラリアの炭素税廃止後の混乱期の事例は、日本における排出量取引制度検討やSSBJ開示義務化に伴う企業の不確実性対応に示唆を与える。
In the global GX context
This paper offers global insights into how regulatory uncertainty—such as Australia's carbon tax repeal—affects corporate strategy, which is relevant for jurisdictions implementing TCFD-aligned disclosure mandates and carbon pricing.
👥 読者別の含意
🔬研究者:Provides a framework linking regulatory uncertainty types to corporate strategy, useful for comparative policy studies.
🏛政策担当者:Highlights that TCFD pressure can drive action even when carbon pricing is unstable, informing policy mix design.
📄 Abstract（原文）
This study aims to explore how uncertainties associated with climate-related regulations can influence corporate strategic responses to carbon emissions management. Drawing on Hoffmann et al. (2008) taxonomy of regulatory uncertainty, the authors carried out an interpretive qualitative field study, involving interviews and archival data collected from six large Australian-listed companies between 2013 and 2018. The authors analysed the interview data thematically. Regulatory and regulatory-induced uncertainty significantly shapes managerial perceptions, influencing corporate strategies on climate-related risk management. It was evident that regulatory-induced uncertainties, as an exogenous shock from the carbon tax, pressured high-emitting corporations to act on carbon emissions to mitigate financial risks, regardless of political uncertainty. The findings also show that some companies tend to adopt more conservative strategies rather than explorative strategies due to regulatory uncertainties. Finally, institutional pressures exerted through the Task Force on Climate-related Financial Disclosures seem to have prompted carbon abatement actions that the Emissions Reduction Fund alone could not achieve among the case companies. The findings will guide organisational decision-makers and regulators in deciding the type of strategic responses and understanding potential outcomes when managing uncertainties associated with specific climate-related regulations. This study yielded valuable insights into how corporate managers view uncertainties regarding climate policy as strategic risks and how this perception influences their risk management strategies.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1108/medar-02-2025-2877first seen 2026-06-29 08:45:08
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