← 論文一覧に戻る

中国における炭素価格メカニズムとESGグリーンウォッシュ監督の協調経路：途上国への示唆

The Coordination Path of Carbon Pricing Mechanism and ESG Greenwashing Supervision in China: Implications for Developing Countries (原題)

Xi Zhu

International Journal of World Economic Research📚 査読済 / ジャーナル2026-10-13#炭素価格Origin: CN経営インパクト: 資金調達対象セクター: cross_sector
DOI: 10.54097/0q428r94
原典: http://ijwer.org/index.php/ojs/article/download/107/106
📄 PDF

🤖 gxceed AI 要約

日本語

世界の炭素価格制度は拡大するが、その実効性は排出データの質に依存し、ESG制度の情報制約機能はグリーンウォッシュで損なわれている。中国では2025年にA株の強制開示企業427社すべてがESG報告書を公表したが、第三者検証を受けたのは226社に留まり、炭素市場とESG検証が連動していない。本論文は「説明責任ある炭素パフォーマンス」を接続点とし、データ相互運用・リスク連動・規制協調の三層から協働枠組みを提案する。

English

Carbon pricing now covers ~28% of global emissions, but its effectiveness hinges on emission data quality, which ESG greenwashing undermines. In China, all 427 mandatory A-share disclosers issued ESG reports in 2025, yet only 226 obtained third-party verification, and carbon markets remain disconnected from ESG assurance. The paper proposes 'accountable carbon performance' as a linking point, building a three-level framework of data interoperability, risk linkage, and regulatory coordination to curb selective disclosure.

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

中国の炭素市場・ESG開示・検証制度の連結設計は、SSBJ基準と有報開示、第三者保証の義務化議論が進む日本にとって制度設計の比較材料となる。特に「炭素実績とESG評価の連動」は日本企業のScope3・炭素価格内部化対応を考える上で示唆に富む。

In the global GX context

This paper speaks directly to the global disclosure agenda—ISSB/CSRD assurance requirements and the credibility gap in ESG ratings—by showing how carbon pricing and ESG verification can be institutionally coordinated. Its framework offers a model for emerging markets building disclosure infrastructure under resource constraints.

👥 読者別の含意

🔬研究者:炭素価格とESG開示・検証制度の制度連結を実証的・規範的に分析する枠組みとして参照できる。

🏢実務担当者:炭素実績とESG評価の連動が進む中、第三者検証の取得や選択的開示の回避が開示対応上の重要課題となる。

🏛政策担当者:限られた規制資源下で炭素市場とESG開示監督をどう協調させるかの制度設計オプションを提供する。

📄 Abstract（原文）

China is faced with the dilemma of how to connect the carbon pricing mechanism with the ESG information disclosure system when global climate regulation has entered the stage of implementation and enforcement. As per the World Bank's report State and Trends of Carbon Pricing 2025, 80 carbon pricing measures were in force across the world by early 2025, covering about 28% of greenhouse gas emissions. The effectiveness of carbon pricing relies on the quality of emission data, and the information constraint function of the ESG system is degraded by the "greenwashing" phenomenon. In 2025, all 427 mandatory disclosure enterprises in the A-share market released ESG reports, but only 226 of them adopted third-party verification, according to the China Association for Public Companies (CAPCO), and the quality of information disclosure was not subject to external supervision. The functioning of the carbon market does not have ESG verification, and the ESG rating has not properly reflected the actual emission performance of firms under the constraint of carbon pricing. Based on the limited regulatory resources in China, this paper proposes to take "accountable carbon performance" as the connecting point and build a collaborative framework from three levels: data interoperability, risk linkage and regulatory coordination, so as to reduce the space for enterprises to selectively disclose and falsely promote, and enhance the credibility of climate governance.

🔗 Provenance — このレコードを発見したソース

🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。

gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。