Green Credit, ESG Ratings, and Corporate Carbon Emission Management Practices
グリーンクレジット、ESG評価、企業の炭素排出管理実践 (AI 翻訳)
Xin Gu
🤖 gxceed AI 要約
日本語
本論文は、グリーンクレジット政策とESG評価情報が企業の炭素排出関連行動に与える影響を分析。ステークホルダー理論やシグナル伝達理論に基づき、グリーンクレジットが金融コストと監視メカニズムを通じて低炭素投資を促進する一方、ESG評価のばらつきがシンボリックなコンプライアンス戦略を引き起こす構造的矛盾を指摘。両者の調整と標準化の必要性を提言する。
English
This paper examines how green credit policies and ESG ratings jointly influence corporate carbon emission management. Using stakeholder and signaling theories, it finds that while green credit incentivizes substantive emission reductions through financial cost and monitoring mechanisms, ESG rating divergences often lead to symbolic compliance. The study highlights a structural contradiction and calls for coordinated design and standardization of green finance instruments and ESG 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
日本では、グリーンクレジットは限定的だが、ESG評価と企業の炭素開示の連携は重要。本論文の指摘は、日本のグリーンファイナンス政策とSSBJ開示基準の整合性を考える上で示唆に富む。
In the global GX context
Globally, the interplay between green credit and ESG ratings is critical for effective climate finance. This paper provides evidence of trade-offs and complementarities, relevant for policymakers designing integrated frameworks such as the ISSB standards and transition finance taxonomies.
👥 読者別の含意
🔬研究者:Offers a theoretical framework for analyzing the interaction between financial instruments and ESG ratings, with empirical implications for corporate carbon management.
🏢実務担当者:Highlights the risk of ESG rating divergence leading to symbolic compliance, urging coordination between green credit and ESG disclosure practices.
🏛政策担当者:Provides insights into aligning green credit policies with ESG rating standards to avoid counterproductive incentives in corporate carbon management.
📄 Abstract（原文）
Green Finance Interaction with Corporate Sustainability: An essential topic to explore for investigating whether improvements in carbon emissions are accelerating as a result of changes in market operations. Through a study of the mechanism by which green credit policies and ESG rating information together affect corporate carbon-emission-related behaviour to explore the complementary relationship and contradictions among these two indicators. Based on the theory of stakeholders, signal transmission, regulatory compliance and others, this paper constructs an analytical framework for exploring how green credit acts through financial cost channels and monitoring mechanisms to stimulate low-carbon investments; Based on these theories, it is also expected that changes in ESG ratings will affect companies'carbon disclosure and management behaviours by altering reputation alcosts and capital-market signals. Based on this, it has been found that there is a structural contradiction between the substantial carbon-reduction incentive embedded in well-structured green credit systems and the symbolic-compliance strategy driven by ESG rating divergences; Therefore, to improve corporate carbon-management efficiency, coordination among newgreenfinance-instrument design and ESG-disclosure-standardisation should be established.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.54691/5cj9h607first seen 2026-05-14 23:52:39
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