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- 2026年5月20日(水) に産研講演会 「Economic Effects of Sustainability Reporting Regulation When Social Activism Amplifies Transition Risks」が開催されます。
2026年5月20日(水) に産研講演会 「Economic Effects of Sustainability Reporting Regulation When Social Activism Amplifies Transition Risks」が開催されます。
Dates
カレンダーに追加0520
WED 2026- Place
- 対面
- Time
- 16:45～18:25
- Posted
- Fri, 10 Apr 2026
「Economic Effects of Sustainability Reporting Regulation When Social Activism Amplifies Transition Risks」が開催されます。
| 日時 | 2026年5月20日（水）16:45～18:25 |
|---|---|
| 開催方法 | 対面 ＊11号館4階第3会議室にお越しください。 |
| 対象 | 学生・教職員・一般 |
| 講演者 | Martin Klösch 氏
(PostDoc Researcher, University of Vienna – Department of Accounting, Innovation, and Strategy) |
| 要旨 | We study the economic effects of corporate sustainability reporting regulations in a model with a capital market-oriented manager who invests in abatement activities and obfuscates adverse E&S impacts (greenwashing), financially oriented investors, and an impact-oriented social activist who advocates for future E&S regulations and, thus, amplifies corporate transition risks. More stringent reporting regulation induces corporate abatement and also intensifies social activism, creating a powerful strategic complementarity that disproportionately increases the value relevance of sustainability reporting. This then strengthens managerial greenwashing incentives and counters the deterrence effect of reporting regulations. In equilibrium, we show that greenwashing first increases and then decreases with the stringency of sustainability reporting regulations. In addition, we establish that lax rather than stringent regulation can be socially optimal under certain conditions. Our results give rise to novel empirical predictions and have important regulatory implications. |
| 世話人 | 若林 利明（早稲田大学商学学術院 准教授） |
| 参加申し込み方法 | 参加はこちらからお申込みください。※5月18日（月）17:00締切 |
| その他 | 早稲田大学商学部・産業経営研究所・金子良太分科会・鈴木孝則分科会・会計研究所 |
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