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Family Ownership and Corporate Climate Change Commitment: The Role of Environmental Committee and <scp>ESG</scp> Disclosures

家族経営と企業の気候変動コミットメント：環境委員会とESG開示の役割 (AI 翻訳)

Rizwan Ali, Ali Amin, Ramiz Ur Rehman

Corporate Social Responsibility and Environmental Management📚 査読済 / ジャーナル2026-07-22#ESG経営インパクト: 資金調達対象セクター: cross_sector
DOI: 10.1002/csr.70863
原典: https://doi.org/10.1002/csr.70863

🤖 gxceed AI 要約

日本語

本研究は、英国上場企業を対象に、家族経営が気候変動へのコミットメントに与える影響を分析。環境委員会やESG開示がこの関係を強化することを発見し、家族企業の環境行動に関する政策含意を提供。

English

Using a sample of UK-listed firms from 2013-2022, this study finds that family ownership positively correlates with climate change commitment, and that environmental committees and ESG disclosures strengthen this relationship, offering policy implications 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

日本では、SSBJ基準や有報でのESG開示が進む中、家族経営企業の気候変動対策の促進要因として、環境委員会やESG開示の役割に示唆を与える。

In the global GX context

Globally, this paper contributes to the literature on family firms and climate action, highlighting the moderating role of governance mechanisms (environmental committees) and transparency (ESG disclosures) in driving corporate climate commitment.

👥 読者別の含意

🔬研究者:Provides evidence on family ownership and climate commitment, with implications for governance and ESG literature.

🏢実務担当者:Suggests that family-owned firms can enhance climate commitment by establishing environmental committees and improving ESG disclosures.

🏛政策担当者:Supports policies encouraging family firms to adopt environmental committees and ESG reporting to align with UNSDG 13.

📄 Abstract（原文）

ABSTRACT The United Nations Sustainable Development Goal (UNSDG) 13 calls on member nations to accelerate efforts to reduce greenhouse gas emissions and mitigate global warming, which has led to climate‐ and water‐related disasters. In this context, we investigate family owners' commitment to climate change and the moderating role of environmental committees and environmental, social, and governance (ESG) disclosures on this relationship. Using a sample of 4056 firm‐year observations of firms listed on the London Stock Exchange over the period 2013–2022, we report that family firms are positively associated with climate change commitment. Moreover, we found that environmental committees and ESG disclosures strengthen the positive behavior of family owners towards climate change commitment. Our study makes important contributions to family business and ESG literature by highlighting the positive behavior of family owners towards climate change issues. Our findings offer valuable policy implications for regulators and policymakers by emphasizing the positive environmental behavior of family firms towards climate change issues, as urged by UNSDG 13.

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