Data Assetization and Carbon Information Disclosure Quality of Listed Enterprises
データ資産化と上場企業の炭素情報開示品質 (AI 翻訳)
Yutong Ai
🤖 gxceed AI 要約
日本語
本研究は、データ資産化が中国上場企業の炭素情報開示品質に及ぼす影響を検討する。シグナリング理論、ステークホルダー理論、制度理論に基づき、データ資産化がデータガバナンス能力向上と情報非対称性低減を通じて開示品質を高めると提案。ESG環境パフォーマンスの媒介効果と環境規制の調整効果を理論フレームワークに組み込む。2020～2025年の中国A株上場企業を対象とし、デジタルガバナンスと環境開示の関連研究に貢献する。
English
This study examines how data assetization affects carbon information disclosure quality in Chinese listed companies. Using signaling, stakeholder, and institutional theories, it proposes that data assetization improves disclosure quality through enhanced data governance and reduced information asymmetry. ESG environmental performance mediates and environmental regulation moderates this relationship. The theoretical framework, based on 2020-2025 Chinese A-share data, contributes to digital governance and environmental disclosure literature.
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
中国企業を対象とするが、データ資産化が炭素情報開示に与える影響は日本企業にも示唆を与える。特に、SSBJ対応や有報における非財務情報開示の質向上に資する可能性がある。
In the global GX context
This paper adds to the global literature on the role of digitalization in climate disclosure, proposing data assetization as a driver of carbon transparency. It is relevant to TCFD/ISSB frameworks and the broader discussion on how data management improves disclosure quality.
👥 読者別の含意
🔬研究者:Contributes theoretical insights on the link between data assetization and carbon disclosure, mediated by ESG performance and moderated by regulation.
🏢実務担当者:Suggests that investing in data assetization can improve carbon disclosure quality, with potential benefits for stakeholder trust and regulatory compliance.
🏛政策担当者:Highlights the potential of promoting data assetization as a policy lever to enhance corporate carbon transparency.
📄 Abstract（原文）
In the context of the digital economy and carbon neutrality goals, data assetization has emerged as an important approach for improving corporate governance and information management. This study examines the impact of data assetization on carbon information disclosure quality among Chinese listed companies. Drawing on signaling theory, stakeholder theory, and institutional theory, the paper proposes that data assetization enhances carbon disclosure quality by improving data governance capabilities and reducing information asymmetry. Furthermore, ESG environmental performance is expected to mediate this relationship, while environmental regulation strengthens the positive effect of data assetization on carbon disclosure quality. A theoretical framework is developed using Chinese A-share listed companies from 2020 to 2025 as the research context. The study contributes to the literature on digital governance and environmental disclosure by highlighting the role of data assets in promoting transparency and sustainability. The findings are expected to provide practical implications for enterprises seeking to improve carbon disclosure practices and for policymakers promoting carbon neutrality and sustainable development.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.54097/d2htvx84first seen 2026-06-23 06:10:19
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