@article{oai:kindai.repo.nii.ac.jp:02000623,
 author = {川原, 尚子 and 入江, 賀子},
 issue = {2},
 journal = {商経学叢, Shokei-gakuso: Journal of Business Studies},
 month = {Sep},
 note = {[要旨]企業の環境・社会・ガバナンスの側面を考慮した投資方針を指すESG投資市場の拡大や，脱炭素社会への移行という目標を背景に，企業は，現在，気候関連のリスクや機会に関する情報開示を求める投資家を含む全てのステークホルダーに対して情報開示することが求められている。本研究では，日本の上場企業60社の有価証券報告書における最近の気候関連情報開示についてキーワード検索を使って分析し，これらの企業の気候関連情報開示の程度を決定する要因を統計的に明らかにすることを目的としている。その結果，気候関連情報開示の程度は，外部評価，会計基準，株主構成，TCFD（気候関連財務情報タスクフォース）への賛同，市場選択という要因との間に有意な相関があることが示された。気候関連情報開示の程度と，企業規模や業種の要因との間には有意な相関が見られなかった。このことは，これらの制度的要因が，日本の上場企業による気候変動開示に大きな影響を与えていることを示唆している。, Against the backdrop of the growing market for ESG investment, which refers to the investment policies that consider the environmental, social, and governance aspects of a company, and the goal of transitioning to a decarbonised society, companies are currently required to disclose information on their climate-related risks and opportunities to all stakeholders, including the investors who have been requesting such disclosures. This study analyses recent climate-related disclosures by 60 Japanese listed companies in their annual securities reports, using keyword searches; it aims to statistically identify the determinants of the degree of climate-related disclosures of these companies. The findings show significant correlations between the degree of climate-related disclosures and institutional factors such as external evaluation; accounting standards; shareholder composition; endorsement of the TCFD (Task Force on Climate-related Financial Disclosures); and market selection. No significant correlations were found between the degree of climate-related disclosures and factors such as firm size and industry. This suggests that institutional factors have a substantial impact on climate-related disclosures made by Japanese listed companies.},
 pages = {321--344},
 title = {日本の上場企業の気候関連情報開示：理論と実証},
 volume = {70},
 year = {2023}
}