Measurement without Transformation: How Environmental Standards Implementation Associates With Reduced Supply Chain Capability in German Manufacturing
変革なき測定：ドイツ製造業における環境基準の実装がサプライチェーン能力を低下させる仕組み (AI 翻訳)
Daniel Helmig
🤖 gxceed AI 要約
日本語
本研究は、環境基準の実装が企業のサプライチェーン排出削減能力に与える影響を、ドイツの248社のデータを用いて分析。結果は、基準の実装が変革能力と有意に負の相関（β=−0.334）を示し、「測定なき変革」のリスクを指摘。
English
This study analyzes survey data from 248 German manufacturers and finds that environmental standards implementation is negatively associated with managers' perceived capability to reduce supply chain emissions (β=−0.334, p<0.001). The authors warn of 'measurement without transformation', where compliance burdens divert resources from substantive change.
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
日本でもSSBJや有報での気候関連開示が進む中、基準の実装が実質的な変革を阻害する可能性を示唆する点は、日本のGX政策や企業の開示対応に重要な示唆を与える。
In the global GX context
This paper challenges the assumption that environmental standards drive transformation, offering cautionary evidence for global frameworks like TCFD/ISSB. It highlights the risk of 'ceremonial compliance' as standards proliferate under CSRD and SEC climate rules.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the unintended consequences of environmental standards, useful for institutional theory and sustainability governance research.
🏢実務担当者:Warns corporate sustainability teams to balance compliance with genuine capability building to avoid measurement without transformation.
🏛政策担当者:Suggests that standard-setters should design rules that minimize ceremonial compliance and support operational change.
📄 Abstract（原文）
Environmental standards proliferate globally to drive corporate sustainability transformation, yet their effectiveness remains contested. This study examines whether standards implementation facilitates or impedes organisational capability to implement supply chain emissions reductions. Drawing on institutional theory and survey data from 248 German discrete manufacturing companies, this study finds that environmental standards implementation shows significant negative associations with managers’ perceptions of transformation capability ( β = −0.334, p < 0.001). This counterintuitive pattern persists across multiple model specifications and intensifies with organisational scale. The findings suggest that measurement complexity, reporting demands, and institutional multiplicity may redirect resources and attention toward ceremonial compliance rather than substantive operational change, creating what this study terms “measurement without transformation.” The research challenges assumptions about the relationship between environmental governance and organisational change, with implications for policymakers, standard‐setters, and corporate managers.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1002/tqem.70379first seen 2026-06-04 05:04:22
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