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Propelling net-zero and circularity: the underlying influence of coercion pressures, supply chain adaptations and carbon accounting

ネットゼロと循環性を推進する:強制圧力、サプライチェーン適応、炭素会計の基礎的影響 (AI 翻訳)

Jing Zheng, Ai-Fen Lim

International Journal of Lean Six Sigma📚 査読済 / ジャーナル2026-07-08#炭素会計Origin: CN対象セクター: manufacturing
DOI: 10.1108/ijlss-04-2026-0183
原典: https://doi.org/10.1108/ijlss-04-2026-0183
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🤖 gxceed AI 要約

日本語

中国の太陽光発電(PV)産業を対象に、強制的な市場圧力と規制圧力がサプライチェーン適応力と炭素会計システムに与える影響を調査。PLS-SEM分析の結果、市場圧力はサプライチェーン適応力に、規制圧力は炭素会計システムに強く関連し、それらがネットゼロ及び循環型サプライチェーンのパフォーマンスに寄与することを示した。

English

This study examines how coercive market and regulatory pressures influence supply chain adaptability and carbon accounting systems in China's photovoltaic (PV) industry, using PLS-SEM on 363 survey responses. Findings show market pressure drives supply chain adaptability, regulatory pressure drives carbon accounting, and both mechanisms contribute to net-zero and circular supply chain performance, with carbon accounting having the strongest direct effect on net-zero transition.

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

日本企業もPV業界などでサプライチェーン適応と炭素会計の連携が重要。中国の事例から、規制圧力と市場圧力が異なる内部メカニズムに関連することが示唆され、日本の企業開示やSSBJ対応に参考となる。

In the global GX context

This study from China's PV industry shows that coercive regulatory and market pressures drive different internal mechanisms (supply chain adaptability vs. carbon accounting systems). It highlights the complementary roles of operational reconfiguration and carbon information governance for net-zero and circularity — relevant for global supply chain decarbonization and disclosure frameworks like ISSB and CSRD.

👥 読者別の含意

🔬研究者:Shows empirical link between coercive pressures, supply chain adaptability, and carbon accounting in achieving net-zero and circularity, using PLS-SEM.

🏢実務担当者:Highlights need for PV firms to develop both supply chain adaptability and carbon accounting systems in response to regulatory and market pressures.

🏛政策担当者:Indicates that regulatory pressure strongly drives carbon accounting adoption, while market pressure drives supply chain adaptability — useful for designing policy mixes.

📄 Abstract(原文)

Purpose Geopolitical frictions and energy security concerns have renewed attention to renewable energy, sustainable development and the achievement of responsible consumption and production (SDG12). Against this background, this study aims to examine how coercive market pressure and coercive regulatory pressure relate to supply chain adaptability and carbon accounting systems, and how these internal mechanisms are linked to net-zero transitions performance and circular supply chains performance in the photovoltaic (PV) industry. Design/methodology/approach A cross-sectional survey was conducted using 363 valid responses from PV-related firms in China. The proposed model was tested using partial least squares structural equation modeling. Supply chain adaptability was specified as a reflective-reflective higher-order construct and estimated using a disjoint two-stage approach. Findings Coercive market pressure is strongly related to supply chain adaptability, but not directly to carbon accounting systems. Coercive regulatory pressure is related to both internal mechanisms, with a stronger path to carbon accounting systems. Supply chain adaptability is related to carbon accounting systems and circular supply chain performance, but not directly to net-zero transition performance. Its indirect path to net-zero transition performance through carbon accounting systems is significant. Carbon accounting systems show their strongest path to net-zero transition performance. Originality/value This study shows that coercive market and regulatory pressures are associated with different internal transition mechanisms. It positions supply chain adaptability as an operational reconfiguration mechanism and carbon accounting systems as a carbon-information governance mechanism, thereby clarifying their complementary roles in PV firms’ circular and net-zero transition.

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