炭素税収の潜在力：環境パフォーマンス、ESG開示、企業規模の役割
Carbon Tax Revenue Potential: The Role of Environmental Performance, ESG Disclosure and Firm Size (原題)
Michele Efendy, Memed Sueb, Selly Herdianti Herdianti
🤖 gxceed AI 要約
日本語
インドネシア・マレーシア・タイのエネルギー企業90社のパネルデータを用い、環境パフォーマンス・グリーン会計・サステナビリティ報告書開示が潜在的炭素税収に与える影響を検証。環境パフォーマンスと企業規模は正に有意だが、開示ベースの実践は有意でなく、炭素税収は開示よりも実際の環境効率と強く結びつくことを示す。
English
Using 90 balanced panel observations of energy firms in Indonesia, Malaysia, and Thailand (2020–2024), this study tests how environmental performance, green accounting, and sustainability report disclosure affect potential carbon tax revenue, with firm size as moderator. Environmental performance and firm size show positive significant effects, while disclosure-based practices do not, suggesting carbon tax exposure tracks actual operational environmental efficiency more than 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
SSBJ基準・有報開示が進む日本では、開示と実効性の乖離という論点を東南アジア新興国から照射する比較材料となる。炭素税導入議論や環境税制設計を検討する政策担当者にとって、開示より実効環境性能を重視すべきという示唆は参考になる。
In the global GX context
As ISSB/CSRD disclosure regimes expand, this paper offers rare cross-country empirical evidence that disclosure-based sustainability practices may not translate into fiscal carbon outcomes, reinforcing the global debate on connecting disclosure to real-economy performance and carbon pricing design.
👥 読者別の含意
🔬研究者:開示指標と実効環境性能を区別して炭素税収をモデル化する実証枠組みを提供する。
🏢実務担当者:開示整備だけでなく操業の環境効率改善が炭素税エクスポージャー低減に効くことを示す。
🏛政策担当者:炭素税設計では報告書開示より実測環境パフォーマンス指標を重視すべきという示唆。
📄 Abstract（原文）
Climate change has become a major global challenge that affects environmental sustainability and fiscal policy development, encouraging governments to implement carbon pricing instruments such as carbon tax to reduce greenhouse gas emissions. However, empirical evidence explaining how corporate sustainability practices influence potential carbon tax revenue remains limited, particularly in cross-country contexts. This study aims to examine the effect of green accounting, sustainability report disclosure, and environmental performance on potential carbon tax revenue, with firm size as a moderating variable, using energy sector companies in Indonesia, Malaysia, and Thailand during the period 2020–2024. The study employs a quantitative approach using secondary data obtained from the Refinitiv database, resulting in 90 balanced panel observations selected through purposive sampling. Data analysis is conducted using multiple linear regression and Moderated Regression Analysis (MRA) to examine both direct and moderating relationships between variables. The results indicate that environmental performance has a positive and significant effect on potential carbon tax revenue, while green accounting and sustainability report disclosure do not show significant effects. Firm size has a positive effect on potential carbon tax revenue but does not moderate the relationship between sustainability practices and carbon tax exposure. These findings indicate that carbon tax exposure is more strongly associated with actual environmental performance than disclosure-based sustainability practices, highlighting the importance of improving operational environmental efficiency to support environmental fiscal policy effectiveness.
🔗 Provenance — このレコードを発見したソース
- openalex https://e-journal.uac.ac.id/index.php/iijse/article/view/10264first seen 2026-10-23 05:25:44 · last seen 2026-10-31 05:07:27
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