ナイジェリアの預金取扱銀行における取締役会属性、銀行規模とサステナビリティ報告品質
BOARD ATTRIBUTES, BANK SIZE AND SUSTAINABILITY REPORTING QUALITY OF DEPOSIT MONEY BANKS IN NIGERIA (原題)
ALIMOT FOLASADE OYAWOLE, WASIU ADEKUNLE OYERO, Sunday Azeita Okoughenu, A. I. JOSEPH
🤖 gxceed AI 要約
日本語
ナイジェリア上場預金取扱銀行24行を対象に、2016〜2025年のデータで取締役会属性とサステナビリティ報告品質の関係を検証。OLS回帰の結果、取締役会属性は報告品質と有意に正の関係を持ち、銀行規模がその関係を正に調整することが示された。取締役会のESG報酬やデジタル人材投資、資産・技術投資の拡大が報告品質向上に寄与すると結論づけている。
English
Using 2016-2025 data from 24 listed Nigerian deposit money banks, this study tests how board attributes relate to sustainability reporting quality and whether bank size moderates this link. OLS regression shows board attributes have a significant positive relationship with reporting quality, and bank size significantly strengthens it. The authors recommend greater board ESG compensation, digital skills, and investment in modern assets to sustain reporting quality.
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
日本ではSSBJ基準・有報でのサステナビリティ開示が進む中、取締役会構成や規模が開示品質に与える影響は日本企業のガバナンス設計にも示唆がある。ただしナイジェリア銀行セクター固有の文脈が強く、直接的な日本実務への適用は限定的。
In the global GX context
This adds emerging-market evidence to the global disclosure literature on how board governance and firm size shape sustainability reporting quality, complementing TCFD/ISSB implementation studies mostly focused on developed markets. It is relevant to debates on governance drivers of disclosure quality under frameworks like ISSB and CSRD.
👥 読者別の含意
🔬研究者:新興国銀行セクターにおける取締役会ガバナンスとサステナビリティ開示品質の関係を実証的に示すデータ点を提供する。
🏢実務担当者:取締役会のESG報酬やデジタル人材投資、資産規模の拡大が開示品質向上に寄与しうることを示唆する。
🏛政策担当者:新興国市場で開示品質を高めるには、銀行のガバナンス体制と規模を考慮した規制設計が有効である可能性を示す。
📄 Abstract（原文）
This study examined the relationship between board attributes and sustainability reporting quality and how the relationship is moderated by bank size in Nigerian listed Deposit Money Banks (DMBs) from 2016-2025. The research design adopted for the study was ex post facto, secondary data were used, total population was twenty-four (24) listed DMBs and census sampling technique was adopted to select the twenty-four (24) listed DMBs as a sample size. The method of data analysis employed was ordinary least square regression analysis. The findings revealed that board attributes (F-stat. 5.392 p-value 0.001) have significant positive relationship with sustainability reporting quality of listed DMBs in Nigeria; bank size (F-stat. 7.813 p-value 0.000) significantly positively moderated the relationship between board attributes and sustainability reporting quality of listed DMBs in Nigeria. It was concluded that board attributes are significant governance mechanisms coupled with the interaction of banks size that drives sustainability reporting quality. It was therefore recommended among others that the management of listed DMBs in Nigeria should encourages their board of directors by investing more resources on their Environmental, Governance and Social (EGS)-compensations, initiatives, digital skill and objectives pursues so as to help sustain the quality of sustainability reporting. In addition, management should strategically manage their assets and invest their financial resources more on acquisition of modern technologies and physical assets to enhance quality sustainability reporting.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.70382/caijmsbar.v13i7.099first seen 2026-10-11 04:47:51
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