Carbon Tax, ESG and Green Economic Transition
炭素税、ESG、そしてグリーン経済移行 (AI 翻訳)
Veronica Puspita Sari, R. Ricky Agusiady, Fitriana Fitriana
🤖 gxceed AI 要約
日本語
本研究は、炭素税、ESG実践、グリーン経済移行の関係を体系的文献レビューにより分析。炭素税が財政手段から低炭素移行の戦略的メカニズムへ進化したこと、ESG実践が企業の環境説明責任と持続可能性に重要であることを示した。グリーンウォッシングや規制の一貫性欠如などの課題も特定。
English
This study examines the relationship between carbon taxation, ESG practices, and green economic transition via a semi-systematic literature review. Findings show carbon tax evolving from a fiscal tool to a strategic mechanism for low-carbon transformation, and ESG practices enhancing corporate environmental accountability. Challenges include greenwashing and regulatory inconsistency.
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
日本でも炭素税導入やESG開示義務化が進む中、本レビューは両者の統合的枠組みを提供し、政策立案や企業戦略に示唆を与える。
In the global GX context
Globally, as carbon pricing mechanisms expand and ESG disclosure mandates like ISSB gain traction, this review provides a conceptual integration that can inform policy design and corporate sustainability strategies.
👥 読者別の含意
🔬研究者:Provides a conceptual framework integrating carbon tax and ESG, useful for future empirical studies.
🏢実務担当者:Highlights the role of ESG in leveraging carbon tax for green transition; caution against greenwashing.
🏛政策担当者:Carbon tax should be designed complementarily with ESG frameworks to support green economic transition.
📄 Abstract（原文）
This study aims to examine the relationship between carbon taxation, Environmental, Social, and Governance (ESG) practices, and green economic transition through a semi-systematic literature review approach. The study employed secondary data obtained from Scopus-indexed publications collected using the Publish or Perish software during the 2023–2026 period. Using the keywords “carbon tax,” “green economy,” and “ESG,” the study identified 18 articles, of which 15 core articles were selected for analysis based on relevance and thematic suitability. The findings indicate that carbon taxation has evolved beyond a fiscal instrument into a strategic mechanism supporting low-carbon economic transformation, green innovation, and sustainability governance. ESG practices were also found to play an important role in improving corporate environmental accountability, stakeholder legitimacy, and sustainable business transformation. Furthermore, green innovation and sustainable finance were identified as important supporting components for accelerating green economic transition. However, several challenges remain, including greenwashing practices, regulatory inconsistency, industrial resistance, and technological limitations. This study contributes to the sustainability governance literature by integrating carbon taxation, ESG practices, and green economic transition into a comprehensive conceptual framework and providing future research directions related to climate governance and sustainable economic transformation.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.55606/akuntansi.v5i2.3268first seen 2026-06-09 04:55:59
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