Research on the ESG Transformation Pathways and Strategies for Domestic High-Emission Enterprises under the Dual-carbon Goals
双炭目標下における国内高排出企業のESG転換経路と戦略に関する研究 (AI 翻訳)
Yancheng Lin, Shanshan SHI
🤖 gxceed AI 要約
日本語
中国の双炭目標と炭素二重管理政策の下で、電力・鉄鋼・化学の9社を対象に、政策テキスト分析、マルチケース比較、グラウンデッド・セオリーを用いてESG転換経路を分析。外部圧力（規制・市場・炭素市場変動）と内部能力（炭素会計・技術・資金・ガバナンス）のミスマッチが課題。産業別に異なる戦略を示し、「双炭圧力-企業能力-ESG対応」の統合的理論枠組みを提案。実務的ガイダンスを提供。
English
Under China's dual-carbon goals and carbon dual-control policies, this study analyzes ESG transformation pathways of 9 high-emission firms (power, steel, chemical) using policy text analysis, multi-case comparison, and grounded theory. It finds mismatches between external pressures (regulatory, market, carbon market volatility) and internal capabilities (carbon accounting, green tech, finance, governance). Proposes an integrated framework of 'dual-carbon pressure-enterprise capability-ESG response' with industry-specific strategies, offering practical guidance for firms and policy references.
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
中国の双炭政策を背景としたESG転換研究だが、日本でもGXリーグやカーボンプライシング導入に伴い、高排出企業の戦略転換が急務。SSBJ開示基準適用を控え、中国の産業別事例は日本の電力・鉄鋼・化学業界にも示唆を与える。
In the global GX context
This Chinese case study on ESG transformation under dual-carbon goals complements global transition finance and TCFD/ISSB disclosure scholarship. It highlights industry heterogeneity and capability gaps, relevant for emerging economies and high-emission sectors worldwide facing carbon regulatory pressure.
👥 読者別の含意
🔬研究者:Provides an integrated theoretical framework (dual-carbon pressure-enterprise capability-ESG response) that can be tested across countries and sectors.
🏢実務担当者:Offers operational guidance for high-emission firms to diagnose mismatches between external pressure and internal capabilities, and to design industry-specific ESG strategies.
🏛政策担当者:Recommends differentiated industrial green policies and optimized green financial supervision systems based on industry characteristics.
📄 Abstract（原文）
Against the background of the dual carbon goal and carbon dual-control policies, ESG transformation has evolved from passive compliance into a core strategic initiative for high-emission enterprises. This study selects nine sample firms covering three typical high-emission industries (power, steel and chemical industries), and adopts policy text analysis, multi-case comparison and grounded theory to explore how dual-carbon pressure affects corporate ESG transformation paths alongside internal adaptive capabilities. The results show that external transformation pressures mainly stem from carbon regulatory constraints, green market demand and carbon trading market volatility, while internal driving capabilities consist of carbon accounting capacity, green technology reserves, financial support and internal governance quality. At present, most high-emission enterprises suffer from mismatched external pressure and internal capacity, accompanied by prominent dilemmas including unclear carbon asset valuation, insufficient green technology application and non-standard ESG information disclosure. Moreover, significant industrial heterogeneity leads to differentiated ESG transformation strategies among high-carbon enterprises. Accordingly, this paper establishes an integrated theoretical framework of “dual carbon pressure-enterprise capability-ESG response” targeted at industrial differences. The findings complement existing theories on corporate green and ESG transformation under carbon neutrality constraints. Besides, they provide practical operational guidance for high-emission enterprises to break transformation bottlenecks and realize coordinated development of carbon reduction and corporate value growth, as well as valuable references for governments to formulate differentiated industrial green policies and optimize green financial supervision systems.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://ojs.shiharr.com/index.php/APBE/article/download/1742/986first seen 2026-07-28 05:48:44
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