Towards Credible GHG Reporting: The Role of GHG Assurance and ...
信頼性のあるGHG報告に向けて：GHG保証の役割と炭素排出の市場評価 (AI 翻訳)
(著者不明)
🤖 gxceed AI 要約
日本語
本研究は、GHG排出開示の保証が企業価値に与える影響を分析。保証がある場合、排出量と企業価値の負の関連が緩和されることを発見。開示の信頼性向上の重要性を示唆。
English
This study finds that the negative association between GHG emissions and firm value is mitigated when emissions disclosures are assured. It highlights the role of assurance in enhancing the credibility of GHG reporting and its impact on market valuation.
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が保証基準を未確定。本論文は保証が企業価値に影響する証拠を提供し、日本の規制当局や企業に第三者保証の重要性を示唆。
In the global GX context
Globally, as mandatory climate disclosure expands (ISSB, CSRD), the role of assurance becomes critical. This paper empirically demonstrates that assured GHG disclosures are associated with higher firm valuation, supporting the case for assurance requirements in disclosure mandates.
👥 読者別の含意
🔬研究者:The paper provides empirical evidence on the value relevance of GHG assurance, contributing to the literature on disclosure credibility and carbon accounting.
🏢実務担当者:Corporate sustainability teams can use these findings to justify investment in third-party assurance of GHG emissions for enhanced market valuation.
🏛政策担当者:The results support the inclusion of assurance requirements in climate disclosure regulations to improve market efficiency.
📄 Abstract（原文）
We find that the negative association between GHG emissions and firm value is mitigated when emissions disclosures are assured, particularly ...
🔗 Provenance — このレコードを発見したソース
- SSRN https://papers.ssrn.com/sol3/papers.cfm?abstract_id=6237238first seen 2026-06-10 16:38:04
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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。