コーポレートガバナンスと水素会計：脱炭素困難セクターにおけるトランジション開示評価の枠組み
CORPORATE GOVERNANCE AND HYDROGEN ACCOUNTING: A FRAMEWORK FOR EVALUATING TRANSITION DISCLOSURES IN HARD-TO-ABATE SECTORS (原題)
Ahmad Saiful Azlin Puteh Salin, Mohamad Iruwan Ghuslan, Naning Margasari
🤖 gxceed AI 要約
日本語
本概念論文は、脱炭素困難セクターにおける水素会計開示の信頼性を高める上でのコーポレートガバナンスの役割を検討する。マレーシアのエネルギー転換政策とIFRS S1/S2採用を背景に、正当性理論とシグナリング理論に基づき、開示を象徴的・実質的・完全統合の三段階に分類する「水素開示三分法」を提示する。内部ガバナンスが開示を印象管理から意思決定有用な財務情報へ転換させるフィルターとなると論じ、実証研究向けの検証可能な命題を提供する。
English
This conceptual paper examines how corporate governance strengthens the credibility of hydrogen accounting disclosures in hard-to-abate sectors. Set against Malaysia's energy transition roadmaps and IFRS S1/S2 adoption, it develops a Hydrogen Disclosure Trichotomy—symbolic, substantive, and fully integrated—grounded in Legitimacy and Signalling Theory. It argues internal governance filters determine whether hydrogen disclosures become decision-useful financial communication, offering testable propositions to curb greenwashing.
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
SSBJ基準の導入と有報・統合報告書でのトランジション開示が問われる日本企業にとって、水素戦略を財務・企業価値に接続する開示品質の評価軸は直接応用可能。ガバナンスを開示の実質性フィルターと捉える視点は、日本企業の水素・脱炭素投資の説明責任強化に示唆を与える。
In the global GX context
As ISSB (IFRS S1/S2) adoption spreads and CSRD/TCFD push transition-plan disclosure, this framework offers a way to grade whether hydrogen and hard-to-abate transition narratives are substantive or symbolic. It links disclosure quality to governance and enterprise value, directly relevant to global greenwashing scrutiny and transition-finance credibility.
👥 読者別の含意
🔬研究者:水素・トランジション開示の実質性を測る検証可能な命題と三分法の分類枠組みを実証研究に活用できる。
🏢実務担当者:水素戦略をガバナンス・リスク管理・財務計画に接続し、象徴的開示から統合開示へ引き上げる自己評価に使える。
🏛政策担当者:IFRS S1/S2導入下でグリーンウォッシュを抑止するには、開示基準に加え取締役会アーキテクチャの強化が要る点を示唆。
📄 Abstract（原文）
This conceptual paper examines the role of corporate governance in strengthening the credibility of hydrogen accounting disclosures in hard-to-abate sectors. Against the background of Malaysia’s National Energy Transition Roadmap, Hydrogen Economy and Technology Roadmap, and the adoption of IFRS S1 and IFRS S2 through the National Sustainability Reporting Framework, the paper addresses the growing risk that firms may use clean-energy narratives symbolically rather than substantively. Drawing on Legitimacy Theory and Signalling Theory, the paper develops a Hydrogen Disclosure Trichotomy that classifies corporate reporting into symbolic, substantive, and fully integrated disclosures. Symbolic disclosures are characterised by broad sustainability language with limited quantification, while substantive disclosures include project-level evidence such as capital expenditure, partnerships, targets, timelines, emissions data, and operational metrics. Fully integrated disclosures represent the proposed highest level of reporting quality because they connect the hydrogen strategy with governance, risk management, financial planning, asset valuation, assurance, and enterprise value implications. The framework proposes that internal governance mechanisms act as filters that determine whether hydrogen disclosures remain impression management tools or become decision-useful financial communication. The paper contributes to green accounting and sustainability governance literature by offering testable propositions for future empirical research using annual reports, sustainability reports, and Bursa Malaysia filings. It concludes that emerging markets require not only ambitious energy policy and modern disclosure standards, but also strong board architecture to reduce greenwashing and promote credible, financially connected hydrogen transition reporting.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://gaexcellence.com/index.php/aijbes/article/download/8399/7278first seen 2026-10-29 05:43:35 · last seen 2026-11-02 05:38:01
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