The Impact of Disclosing Scope 3 Greenhouse Gas Emissions on the Enterprise Value
スコープ3温室効果ガス排出量の開示が企業価値に与える影響 (AI 翻訳)
Sarah Abdulmelik Abdulhameed, Omer Abdulmelik Abdulhameed
🤖 gxceed AI 要約
日本語
トルコのKarsan社を対象に、スコープ3排出量の開示が企業価値に与える影響を分析。2003年から2024年のデータを用いた結果、持続可能な活動の実施後に企業価値が上昇し、その41.7%がスコープ3排出に起因。しかし、開示自体は直接的な影響を与えず、実際の行動が重要であることを示唆。
English
This study analyzes the impact of Scope 3 GHG emission disclosure on enterprise value using data from Karsan, a Turkish firm, from 2013 to 2024. Results show that enterprise value increased after sustainability actions, with Scope 3 emissions contributing 41.7% of the increase. However, disclosure alone did not directly affect value; actual operational changes matter more.
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
日本のSSBJでもスコープ3開示が義務化されつつあり、本稿は開示と実質的な排出削減行動の重要性を強調。日本企業は開示だけでなく、実際のサプライチェーン対策が価値向上につながる可能性を示唆。
In the global GX context
As global regulators (ISSB, SEC) mandate Scope 3 disclosure, this paper provides evidence that disclosure alone may not increase firm value; actual emission reductions are key. It adds a cautionary note to the disclosure-driven policy approach.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the value relevance of Scope 3 disclosure versus actual sustainability actions.
🏢実務担当者:Highlights that investors reward real emission reductions, not just reporting, guiding corporate strategy.
🏛政策担当者:Suggests that disclosure regulations should be coupled with incentives for actual decarbonization.
📄 Abstract（原文）
This study looks at how telling people about Scope 3 greenhouse gas emissions affects the value of a company. It is getting harder to report on sustainability in the supply chain. The study used statements and sustainability reports from Karsan Economic Entity in Turkey over twelve years from 2013 to 2024. It compared the company before. After it started reporting on sustainability. The results show that the value of the company went up after it started doing things in a sustainable way. Scope 3 emissions were responsible for forty one point seven percent of this increase. However just telling people about Scope 3 emissions did not directly affect the value of the company. Other things like changes in the way the company operates and things happening in the economy also played a role. The study found that it is not about telling people about sustainability but actually doing things in a more sustainable way that really increases the value of a company. The study says that company leaders and people who make policies should make sure to include Scope 3 emissions in their reports so they can help reduce the effects of climate change and make their companies stronger, in the run.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.37648/ijtbm.v16i02.006first seen 2026-05-24 04:39:45 · last seen 2026-05-27 04:55:05
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