サウジアラビア企業におけるサステナビリティ・ガバナンスと報告された炭素排出量
Sustainability Governance and Reported Corporate Carbon Emissions Among Saudi Firms (原題)
Khaled Salmen Aljaaidi
🤖 gxceed AI 要約
日本語
サウジ証券取引所上場企業を対象に、サステナビリティ・ガバナンス（委員会、報告書、保証）と報告炭素排出量の関連を2014-2021年のパネルデータで分析。外部保証とガバナンス複合スコアは排出量と正の相関を示し、ガバナンス強化が排出の可視性を高める可能性を示唆。SDGs 12,13,16への示唆を議論。
English
This study examines the association between sustainability governance mechanisms and reported carbon emissions among Saudi listed firms using panel data from 2014-2021. External assurance and a composite governance score are positively associated with reported emissions, suggesting stronger governance may enhance visibility and completeness of carbon disclosure. Implications for SDGs 12, 13, and 16 are discussed.
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開示義務化が進む中、ガバナンス体制と開示の質の関係を示す本研究成果は、日本の企業が開示体制を構築する際の参考になる。ただし、サウジ特有の制度環境との違いに留意が必要。
In the global GX context
This study contributes to global disclosure scholarship by providing empirical evidence from an emerging market (Saudi Arabia) on how governance mechanisms relate to carbon reporting. It complements TCFD/ISSB discussions by highlighting the role of assurance and board oversight in enhancing disclosure credibility, relevant for markets developing mandatory disclosure regimes.
👥 読者別の含意
🔬研究者:Provides empirical evidence on governance-disclosure nexus in an emerging market, useful for comparative studies.
🏢実務担当者:Highlights the importance of external assurance and governance structures in credible carbon reporting.
🏛政策担当者:Informs regulators on how governance mechanisms can support effective climate disclosure.
📄 Abstract（原文）
This study aims to examine whether sustainability governance mechanisms are associated with reported corporate carbon emissions among firms listed on the Saudi Exchange (Tadawul) and to assess their potential implications for carbon accountability associated with Sustainable Development Goals (SDGs) 12, 13, and 16. Using an unbalanced panel of 188 firm-year observations from 51 firms during 2014–2021, the study estimates pooled ordinary least squares models with firm-clustered robust standard errors and industry and year fixed effects. Sustainability committee presence, stand-alone sustainability reporting, and external assurance are examined separately and through a 0–3 composite score. In the joint individual-mechanism model, external assurance is positively associated with reported emissions, whereas committee presence and reporting are nonsignificant. In a separate composite model, the sustainability governance score is positive and significant. The composite coefficient remains positive and significant in the asset- and revenue-scaled carbon-intensity and one-year-lagged specifications, although the assurance result is sensitive to the intensity denominator. The findings are consistent with an interpretation in which stronger governance is associated with greater visibility and completeness of reported carbon exposure; however, the observational data cannot distinguish this mechanism conclusively from differences in underlying emissions or endogenous governance adoption. Improved visibility may support responsible reporting (SDG 12), climate accountability (SDG 13), and transparent institutions (SDG 16).
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.3390/admsci16090428first seen 2026-09-09 05:05:29
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