環境認証はESGパフォーマンスを向上させるか？新興国市場における炭素排出開示とESGパフォーマンスの実証分析
Do Environmental Certifications Improve ESG Performance? An Empirical Analysis of Carbon Emission Disclosures and ESG Performance in an Emerging Market (原題)
Putra Wuna, Badingatus Solikhah, Siew H. Chan
🤖 gxceed AI 要約
日本語
台湾証券取引所・OTC上場の非金融企業を対象に、2019〜2024年の32,005社・年観測を用いてESGスコアと炭素排出開示（Scope 1・2・3）の透明性の関係を分析した。Scope 1・2の開示は増加した一方、Scope 3には顕著な「透明性ギャップ」があり、高いESGスコアにもかかわらず象徴的な報告が行われていることを示す。環境認証はESGパフォーマンスと炭素データ精度の相関を強め、品質管理の手段として機能することが明らかになった。
English
Using 32,005 firm-year observations from Taiwan's TEJ database (2019–2024), this study examines how ESG scores relate to the transparency of Scope 1, 2, and 3 carbon disclosures among TWSE and OTC listed non-financial firms. While Scope 1 and 2 disclosures increased, a significant 'transparency gap' persists in Scope 3, indicating symbolic reporting despite high ESG scores. Environmental certification strengthens the link between ESG performance and carbon data accuracy, acting as an effective quality-control instrument.
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
台湾の事例は、SSBJ基準や有価証券報告書でのScope 3開示義務化が進む日本にとって、第三者認証の品質管理効果を裏付ける実証的根拠となる。特にScope 3の「透明性ギャップ」は、日本企業がサプライチェーン排出量の信頼性を高める上での課題を示唆する。
In the global GX context
This study adds to the global disclosure scholarship by empirically demonstrating that third-party environmental certification can mitigate greenwashing risks in ESG reporting, particularly for Scope 3. It offers evidence relevant to ISSB/CSRD implementation, where assurance and data quality are central concerns.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the role of certification in enhancing the credibility of carbon disclosures, with a large dataset from an emerging market.
🏢実務担当者:Highlights the importance of third-party verification for improving ESG data quality, especially for Scope 3, to avoid symbolic reporting.
🏛政策担当者:Suggests that mandating third-party verification of carbon disclosures could improve the reliability of ESG ratings and reporting.
📄 Abstract（原文）
The phenomenon of greenwashing reduces the credibility of environmental, social, and governance (ESG) disclosures, creating a gap between reported information and actual performance. This study aims to analyze the role of environmental certification in improving ESG performance in non-financial companies listed on the TWSE and OTC markets from 2019 to 2024. By analyzing 32,005 firm-year observations from the Taiwan Economic Journal (TEJ) database, this study examines the relationship between ESG scores and transparency of carbon emission disclosures (Scope 1, 2, and 3). The results of trend and correlation analysis show an increase in Scope 1 and 2 disclosures, but there is a significant "transparency gap" in Scope 3, indicating symbolic reporting despite high ESG scores. Key findings reveal that environmental certification strengthens the correlation between ESG performance and the accuracy of carbon data, thus serving as an effective quality control instrument. The study concludes that environmental certification transforms sustainability claims from mere managerial narratives to substantial environmental accountability. The implications of this study emphasize the importance of third-party verification to redefine holistic ESG approaches for stakeholders.
🔗 Provenance — このレコードを発見したソース
- openalex https://www.e3s-conferences.org/10.1051/e3sconf/202675101026/pdffirst seen 2026-11-10 05:09:18
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