What Drives Corporate Climate Progress? The Role of Sustainability Committees and Board Gender Diversity
企業の気候変動対策を促進するもの：サステナビリティ委員会と取締役会のジェンダー多様性の役割 (AI 翻訳)
Martin Schüder, Henning Zülch
🤖 gxceed AI 要約
日本語
本論文は、SBTi検証済みの科学に基づく排出削減目標（SBT）の実施において、取締役会のガバナンス機構（サステナビリティ委員会とジェンダー多様性）がどのように影響するかを分析。286社の欧州企業の586件の短期SBTを対象に分析した結果、サステナビリティ委員会が目標達成を有意に促進する一方、取締役会のジェンダー多様性には測定可能な効果は見られなかった。
English
This study analyzes how board-level governance mechanisms (sustainability committees and gender diversity) influence corporate progress toward SBTi-validated science-based targets. Using a sample of 286 European firms with 586 near-term SBTs, the authors find that sustainability committees significantly enhance implementation, while board gender diversity has no measurable effect. The findings offer practical insights for firms, investors, and policymakers on governance drivers of SBT progress.
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
本論文は、欧州企業を対象としているが、日本企業がSBTやSSBJへの対応を進める上で、取締役会のサステナビリティ委員会の設置が実際に排出削減進捗に寄与するかどうかの示唆を提供する。日本では有報でのサステナビリティ情報開示の義務化が進んでおり、ガバナンスと気候目標の関連性は投資家向け説明において重要である。
In the global GX context
This paper provides empirical evidence on the role of sustainability committees in driving SBT implementation, complementing the global focus on governance and climate disclosure under ISSB and TCFD. While the sample is European, its findings are relevant for international firms and policymakers seeking effective governance mechanisms to ensure climate target accountability.
👥 読者別の含意
🔬研究者:Provides empirical evidence on governance drivers of SBT implementation, highlighting the distinct roles of committees versus board diversity.
🏢実務担当者:Informative for corporate sustainability teams designing governance structures to support SBT progress; suggests that establishing a sustainability committee may be more impactful than focusing on board gender diversity.
🏛政策担当者:Offers evidence for regulators considering mandates on sustainability committees or board diversity in relation to climate commitments.
📄 Abstract（原文）
An increasing number of companies commit to the Science Based Targets initiative (SBTi) to validate their science‐based emission reduction targets (SBTs), yet it remains unclear whether these commitments translate into effective implementation. Against this background, this study examines how board‐level governance mechanisms influence corporate progress toward SBTs. Drawing on agency, resource dependence, and stakeholder theory, we analyze the effects of board gender diversity and sustainability committees using a cross‐sectional sample of 286 European firms with 586 validated near‐term SBTs. We estimate ordinary least squares models with lagged variables and conduct robustness checks addressing endogeneity using the Oster test and entropy balancing. Results reveal substantial variation in firms' progress and show that sustainability committees significantly enhance implementation, while board gender diversity has no measurable effect. The study advances understanding of governance drivers of SBT implementation and provides practical insights for firms, investors, and policymakers while highlighting avenues for future research.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1002/bsd2.70265first seen 2026-05-05 21:48:52
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。