gxceed
← 論文一覧に戻る

Blessing or curse? ESG disclosure and agricultural firm resilience

祝福か呪いか？ESG開示と農業企業のレジリエンス (AI 翻訳)

Qinglan Ding, Liang Zhang, Xianyan Zeng, Ruiyue Jia, Xulong Zhang, Jun Pan

Frontiers in Sustainable Food Systems📚 査読済 / ジャーナル2026-06-09#ESGOrigin: CN対象セクター: agriculture
DOI: 10.3389/fsufs.2026.1846576
原典: https://doi.org/10.3389/fsufs.2026.1846576

🤖 gxceed AI 要約

日本語

本稿は中国の上場農業企業を対象に、ESG開示が企業のレジリエンスに与える影響を実証分析した。テキスト分析を用いて年次報告書からESG開示指数を構築し、抵抗能力と適応能力からなる複合指標でレジリエンスを測定。結果、ESG開示はグリーンイノベーションと社会的評判を通じてレジリエンスを向上させることを示した。

English

This study examines how ESG disclosure affects agricultural firm resilience using a panel of Chinese listed firms. An ESG disclosure index is constructed from annual reports via text analysis. Results show a positive association, mediated by green innovation and social reputation. The effect is stronger in major grain-producing and western regions.

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SSBJ基準に基づくESG開示が進むが、農業セクターへの影響分析は限られている。本稿の知見は、日本の農業企業が開示情報を戦略的資源として活用する際の示唆となる。

In the global GX context

While ESG disclosure research is common, sector-specific evidence for agriculture is scarce. This paper demonstrates that disclosure enhances resilience, supporting global frameworks like TCFD and ISSB that emphasize the strategic value of sustainability information.

👥 読者別の含意

🔬研究者:Empirical evidence on the ESG disclosure-resilience link in agriculture.

🏢実務担当者:Use ESG disclosure to build resilience through green innovation and reputation.

🏛政策担当者:Support disclosure policies to strengthen agricultural sector resilience.

📄 Abstract（原文）

Agricultural firm resilience is increasingly challenged by climate change, environmental scrutiny, and the growing exposure of sustainability-related risks. In this context, examining whether ESG disclosure can enhance agricultural firm resilience is of clear theoretical and practical importance. Using a panel of Chinese listed agricultural firms comprising 1,649 firm-year observations, this study examines the relationship between ESG disclosure and agricultural firm resilience. The explanatory variable is an annual-report-based ESG disclosure index constructed through text analysis, principal component analysis, and entropy weighting. Agricultural firm resilience is measured as a composite indicator that combines resistance capacity and adaptive capacity. Baseline regressions show that ESG disclosure is positively associated with agricultural firm resilience. The result remains robust after replacing the key explanatory variable, applying an instrumental-variable strategy, excluding special samples, performing propensity score matching, and removing the pandemic period. Mechanism tests indicate that ESG disclosure strengthens resilience by improving green innovation and enhancing corporate social reputation. Heterogeneity analysis further shows that the effect is more pronounced among firms located in major grain-producing areas and in western China. The findings enrich the literature on ESG disclosure and sectoral resilience and provide evidence that information-based sustainability governance can become a strategic resource for agricultural firms facing external shocks.

🔗 Provenance — このレコードを発見したソース

🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。

gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。