Science-based targets and GHG emissions: a new stakeholder theory perspective
科学に基づく目標と温室効果ガス排出：新しいステークホルダー理論の視点 (AI 翻訳)
Poornima Mishra, Bryan W. Husted
🤖 gxceed AI 要約
日本語
本論文は、科学に基づく目標（SBT）を採用する企業がGHG排出量の低減と関連するかを実証した。さらに、国の規制ガバナンスの強さがこの関係を強化することを示した。新しいステークホルダー理論に基づき、SBTの有効性を確認した。
English
This study empirically examines whether firms adopting Science-Based Targets (SBTs) have lower GHG emissions, and finds a significant negative association. The effect is stronger in countries with robust regulatory governance. The research integrates new stakeholder theory to explain how voluntary commitments yield substantive outcomes.
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
日本を含む多国データを用い、SBTの排出削減効果が規制の強い国で顕著であることを示す。日本の企業はSBTを積極的に採用しており、規制環境の強化がさらに効果を高める可能性がある。
In the global GX context
This paper contributes to the global discourse on voluntary climate initiatives by demonstrating that SBT effectiveness depends on national regulatory quality. It supports the need for complementary policy frameworks alongside corporate commitments, relevant for ISSB and transition finance discussions.
👥 読者別の含意
🔬研究者:Shows that SBT adoption leads to actual emission reductions, moderated by regulatory quality. Useful for future research on voluntary vs mandatory climate action.
🏢実務担当者:Demonstrates that adopting SBTs can reduce emissions, especially in strong regulatory environments. Firms should consider leveraging SBTs for compliance and stakeholder engagement.
🏛政策担当者:Provides evidence that voluntary initiatives like SBTs are more effective with robust regulatory governance. Suggests policymakers should strengthen regulations to enhance corporate climate action.
📄 Abstract（原文）
Purpose This study aims to examine whether firms adopting Science-Based Targets (SBTs) exhibit lower levels of corporate greenhouse gas (GHG) emissions and how this relationship is moderated by country-level regulatory governance. Design/methodology/approach Building on the new stakeholder theory (NST), the study positions SBT adoption as a mechanism that embeds scientific thresholds and multistakeholder engagement into corporate climate commitments. The analysis uses panel data from publicly listed firms in the USA, China, India, Canada, Mexico, Japan and several European nations between 2018 and 2023. Findings The study finds that SBT-adopting firms are associated with significantly lower levels of GHG emissions. Furthermore, this negative association is substantially stronger in countries with robust regulatory frameworks. Practical implications The findings offer important implications for managers by demonstrating that SBTs are an effective mechanism for achieving emissions reductions. For policymakers, the study suggests that strong national regulatory governance enhances the effectiveness of voluntary corporate climate action. Originality/value This research contributes to the literature on corporate climate commitments by demonstrating that SBTs, as science-based and stakeholder-driven governance, can effectively translate voluntary commitments into substantive environmental outcomes. It integrates the NST with an analysis of national regulatory contexts to explain the impact of voluntary climate initiatives.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1108/srj-12-2025-1305first seen 2026-07-13 05:20:04
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