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気候関連財務情報開示タスクフォース（TCFD）への企業の支持決定に及ぼすガバナンスの質と制度的圧力の影響

The impact of governance quality and institutional pressure on corporate decisions to support the task force on climate-related financial disclosures (原題)

(著者不明)

Corporate Governance : The international journal of business in society📚 査読済 / ジャーナル2026-09-02#TCFDOrigin: JP対象セクター: cross_sector
DOI: 10.1108/cg-08-2025-0542
原典: https://doi.org/10.1108/cg-08-2025-0542

🤖 gxceed AI 要約

日本語

本研究は、日本企業687社（2017-2023年）を対象に、コーポレートガバナンスの観点からTCFD支持の決定要因を実証分析した。Cox比例ハザードモデルとロジットモデルを用いた結果、気候ガバナンスが強く、取締役会のジェンダー多様性が高く、CO2排出原単位が高い企業ほどTCFDを支持する傾向が明らかになった。また、コーポレートガバナンス・コードの改訂がTCFD採用を加速させた。

English

This study empirically analyzes determinants of TCFD support from a corporate governance perspective, using a sample of 687 Japanese listed firms (2017-2023). Cox proportional hazards and logit models reveal that firms with strong climate governance, gender-diverse boards, and high CO2 intensities are more likely to support TCFD. Revisions to Japan's Corporate Governance Code accelerated TCFD adoption.

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

日本企業のTCFD支持の決定要因を実証し、コーポレートガバナンス・コード改訂の効果を示す。SSBJ開示義務化や有報でのサステナビリティ情報開示が進む中、企業のガバナンス体制と制度圧力の相互作用を理解する上で示唆に富む。

In the global GX context

Provides empirical evidence on TCFD adoption drivers in Japan, highlighting the role of governance quality and institutional pressure. Relevant to global discussions on ISSB adoption and the effectiveness of regulatory interventions in promoting climate disclosure.

👥 読者別の含意

🔬研究者:Provides empirical evidence on governance determinants of TCFD support, integrating RBV, institutional, and legitimacy theories.

🏢実務担当者:Highlights governance practices (climate committees, board diversity) that can signal commitment to climate disclosure.

🏛政策担当者:Demonstrates that corporate governance code revisions can accelerate TCFD adoption, informing policy design.

📄 Abstract（原文）

The purpose of this study is to empirically analyze the determinants of support for the task force on climate-related financial disclosures (TCFD) from a corporate governance perspective. The study analyzes a sample of 687 Japanese listed companies over the period from 2017 to 2023, using the Cox proportional hazards and logit models. The results revealed that companies with strong climate governance, gender-diverse boards and high CO2 intensities were more likely to support TCFD. Furthermore, revisions to the corporate governance code (CGC) enhancing sustainability disclosure have accelerated the adoption of TCFD. This study provides practical implications for the approaches policymakers should take to promote TCFD adoption and the governance frameworks companies should establish. It also contributes to societal outcomes, including the realization of the Sustainable Development Goals (SDGs). This study integrates the resource-based view, institutional theory and legitimacy theory into TCFD research by highlighting climate change initiatives and revisions to Japan’s CGC. Furthermore, it is noteworthy that the governance variables demonstrated trends differ from those in previous studies grounded in stakeholder theory.

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