Determinants of Climate Change Disclosure in Carbon-Intensive Firms: Evidence from the GCC Region
炭素集約企業における気候変動開示の決定要因：GCC地域からのエビデンス (AI 翻訳)
Razan Albaqali, Hessa Al-Fadhel
🤖 gxceed AI 要約
日本語
GCC地域の炭素集約企業212社を対象に、気候変動開示（CCD）の実態とその決定要因を分析。開示レベルは低く、外部保証も限定的である。企業規模、GRI採用、サステナビリティ委員会の設置、国の環境パフォーマンス指数が開示に正の影響を与える一方、企業年数や収益性、取締役会の独立性は有意な影響を示さなかった。この研究はGCC地域で初の実証的証拠を提供し、規制当局やステークホルダーへの実践的示唆を含む。
English
This study analyzes climate change disclosure (CCD) determinants using 212 carbon-intensive firms in the GCC region. Findings show low disclosure levels and limited external assurance. Firm size, GRI adoption, sustainability committees, and national environmental performance positively influence CCD, while age, profitability, and board independence do not. It offers the first empirical evidence on CCD in the GCC and practical insights for regulators.
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
本稿はGCC地域に焦点を当てているが、日本のSSBJや有報における気候開示の議論に対して、炭素集約型産業における開示例や課題を理解する上で参考となる。日本企業がGCCに進出する際の開示実務にも示唆を与える。
In the global GX context
This paper contributes to the global disclosure literature by providing empirical evidence from a carbon-reliant region with scarce prior research. It offers practical insights for ISSB and CSRD implementation in emerging economies and carbon-intensive sectors.
👥 読者別の含意
🔬研究者:Provides empirical evidence on CCD determinants in a carbon-reliant region, useful for comparative disclosure studies.
🏢実務担当者:Highlights key drivers and barriers to climate disclosure in carbon-intensive sectors, aiding corporate strategy.
🏛政策担当者:Shows low disclosure levels and limited assurance, suggesting need for stronger regulatory mandates.
📄 Abstract（原文）
This study examines Climate Change Disclosure (CCD) among carbon-intensive firms in the Gulf Cooperation Council (GCC) region and identifies the key firm- and country-level factors shaping such disclosure. Using cross-sectional data from 212 listed firms operating in carbon-intensive sectors in 2022, the study employs a disclosure index tailored to the GCC context and conducts a content analysis of annual and sustainability reports to measure disclosure practices. The results reveal low disclosure levels and limited external assurance of the disclosed information. A multiple regression model is developed to assess the effect of financial attributes, governance characteristics, and national environmental performance on CCD. The results confirm that firm size, leverage, Global Reporting Initiative (GRI) adoption, the presence of sustainability or environmental committees, and countries’ Environmental Performance Index (EPI) scores significantly and positively influence CCD, whereas firm age, profitability, and board independence do not have a significant impact on disclosure. To the best of the authors’ knowledge, this study provides the first empirical evidence of CCD determinants in the GCC, a carbon-reliant region with limited scholarly attention, and introduces a disclosure index adapted to regional reporting practices. The insights provided by the study offer practical value for regulators and stakeholders aiming to advance corporate transparency and climate accountability.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://ijournalse.org/index.php/ESJ/article/download/3596/1062first seen 2026-07-16 06:14:54
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