Navigating Corporate Integrity: Anti‐Corruption Reporting, Board Cultural Diversity, and <scp>ESG</scp> ‐Sustainability Performance in <scp>FTSE</scp> 350 Companies
企業の誠実性のナビゲート：FTSE350企業における腐敗防止報告、取締役会の文化的多様性、およびESG・サステナビリティパフォーマンス (AI 翻訳)
Musa Ghazwani, Rami Salem, Xi Song, Nedal Sawan, Krayyem Al‐Hajaya
🤖 gxceed AI 要約
日本語
本論文は、FTSE350企業の2005年から2021年までの4675企業年観測データを用いて、腐敗防止開示とサステナビリティパフォーマンス（ESG）の関係を調査した。結果は、腐敗防止開示がサステナビリティパフォーマンスと正の関連があることを示し、取締役会の文化的多様性が腐敗防止の透明性不足を補い、サステナビリティパフォーマンスを向上させることを明らかにした。内生性チェック後も結果は頑健である。
English
This paper examines the relationship between anti-corruption disclosure and sustainability performance (ESG) using 4675 firm-year observations of FTSE 350 companies from 2005 to 2021. It finds that anti-corruption disclosure is positively associated with sustainability performance, and board cultural diversity can effectively compensate for a lack of anti-corruption transparency, thereby enhancing sustainability performance. Results are robust to endogeneity checks.
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
日本企業にとって、この研究は腐敗防止開示と取締役会の多様性がESGパフォーマンス向上に寄与することを示唆するが、英国企業を対象としており、日本のガバナンスや開示慣行との違いに注意が必要である。
In the global GX context
This study contributes to global ESG literature by linking anti-corruption disclosure and board diversity to sustainability performance, offering empirical evidence from UK-listed firms that can inform international disclosure frameworks like ISSB and CSRD.
👥 読者別の含意
🔬研究者:This paper provides a novel perspective on how anti-corruption disclosure and board cultural diversity jointly affect ESG performance, suggesting avenues for future research on governance mechanisms.
🏢実務担当者:Corporate sustainability teams can use these findings to strengthen the business case for anti-corruption disclosures and diverse board composition as drivers of ESG outcomes.
🏛政策担当者:Regulators may consider the role of anti-corruption reporting in enhancing overall ESG performance, potentially reinforcing disclosure requirements under frameworks like the UK Corporate Governance Code.
📄 Abstract（原文）
ABSTRACT The aim of this paper is to study the potential effect on a firm's sustainability performance (S_P) of its pledge to disclose its efforts to curb corruption. We also intend to explore whether board cultural diversity (BCD) drives this correlation. We employed multiple regression models that account for a diverse set of explanatory factors and include 4675 firm‐year observations of FTSE 350 index‐listed companies from 2005 to 2021. These models ensure constant estimates and alleviate potential biases while investigating the fundamental associations. The outcomes of this paper offer significant support for the notion that businesses' anti‐corruption disclosure (A_CD) is associated with their sustainability performance. Additionally, the present paper's outcomes assert that the level of cultural diversity present on the board can efficiently compensate for the lack of transparency regarding anti‐corruption measures, thus contributing to enhanced sustainability performance. Following sensitivity analysis and an endogeneity check to account for probable endogeneity, these outcomes remain valid. Our research highlights the pragmatic ramifications for institutions, governing bodies, and decision‐makers, while also recommending a multitude of instructions for subsequent studies.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.1002/csr.70146first seen 2026-05-05 19:08:53
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