教師資料查詢 | 類別: 期刊論文 | 教師: 張寶光 CHANG BAO-GUANG (瀏覽個人網頁)

標題:Ambitious corporate climate action: Impacts of science-based target and internal carbon pricing on carbon management reputation-Evidence from Japan
學年
學期
出版(發表)日期2021/07/01
作品名稱Ambitious corporate climate action: Impacts of science-based target and internal carbon pricing on carbon management reputation-Evidence from Japan
作品名稱(其他語言)
著者Kuo, Lopin; Chang, Bao-Guang
單位
出版者
著錄名稱、卷期、頁數Sustainable Production and Consumption 27, p.1830-1840
摘要Under national climate change countermeasures, some Japanese firms have set science-based targets (SBT) for carbon emission to achieve the goal of keeping global warming below 2°C. Some scholars proposed that by implementing an internal carbon pricing (ICP) strategy, firms can prepare themselves for the uncertainties of external carbon pricing in advance. Can Japanese firms effectively utilize these practical carbon management tools (strategies) (i.e., SBT and ICP) to enhance their carbon management reputation (CMR)? CMR can be regarded as an important indicator of low-carbon competitiveness in future international trade. So far, this topic has never been explored. Based on this perspective, this study focuses on the period of 2016–2019 after the Paris Agreement went into effect. The full samples consist of 1,994 Japanese firms using ordinal logistic regression. The empirical results indicate that, overall, Japanese sample firms which set SBT or implemented ICP strategy have better CMR, but the odds ratio (OR) of setting SBT is higher than that of ICP on enhancing CMR. Besides, implementation of both SBT and ICP approaches can create a significant complementary or additional effect on the improvement of CMR for only firms in high carbon emission industries (HCEI). The practical implication of this study is that HCEI’s managers are advised to adopt both SBT and ICP mitigating climate change risk in an ever-evolving regulatory. Further, it is not cost-effective for non-high carbon emission industries (NHCEI) to implement both SBT and ICP simultaneously. Instead, priority setting SBT will be more appropriate for NHCEI in improving CMR. How should firms’ managers of different carbon emission attributes effectively utilize SBT and/or ICP to enhance their CMR in Japan? The aim of this study is to fill related evidences.
關鍵字Climate change;Science-based target;Internal carbon pricing;Carbon management reputation;High carbon emission industry;Japan
語言英文
ISSN2352-5509
期刊性質國外
收錄於SSCI;
產學合作
通訊作者
審稿制度
國別荷蘭
公開徵稿
出版型式,電子版
相關連結
SDGs
  • 產業創新與基礎設施,氣候行動
Google+ 推薦功能,讓全世界都能看到您的推薦!