Board Structure and ESG Outcomes: A Comprehensive Review and Pathways for Future Research
取締役会の構造とESG成果：包括的レビューと今後の研究への道筋 (AI 翻訳)
Karim Mahran, Osama Abouelela, Hamed Mohammad Esmail Mohammad, Ahmed A. Elamer
🤖 gxceed AI 要約
日本語
本稿は、取締役会の多様性とESG実践の関係を分析した265論文の系統的レビューである。性別と独立性に焦点が集中し、年齢や専門性など他の多様性次元は軽視されている。ESG開示の保証や質的特徴（読みやすさ、トーン等）への影響は未解明であり、今後の研究課題を示す。
English
This systematic review of 265 articles maps the relationship between board diversity and ESG practices. Findings show most studies focus on gender and independence, neglecting other dimensions like age and expertise. Research on how board diversity affects ESG disclosure quality (readability, tone, boilerplate) is scarce. The study provides a framework for future research and practical implications for regulators and corporate leaders.
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
日本ではコーポレートガバナンス・コードが取締役会の多様性を求めている。SSBJの開示基準でも取締役会の役割記述が重要であり、本レビューは日本の上場企業が開示の質向上やガバナンス改革を進める上で示唆に富む。
In the global GX context
Globally, board diversity is a key ESG theme linked to TCFD/ISSB frameworks. This review helps practitioners and policymakers understand which diversity dimensions matter most for ESG outcomes and disclosure quality, offering pathways for improving corporate governance and sustainability reporting.
👥 読者別の含意
🔬研究者:Identifies gaps in board diversity-ESG literature, particularly on disclosure quality and assurance, offering clear directions for future studies.
🏢実務担当者:Provides evidence-based insights on which board diversity dimensions (beyond gender) can enhance ESG performance and disclosure credibility.
🏛政策担当者:Highlights the need for broader diversity requirements beyond gender and independence in corporate governance codes.
📄 Abstract（原文）
This study provides a comprehensive systematic review of 265 scholarly articles that examine the relationship between board diversity and environmental, social and governance (ESG) practices. The analysis critically maps existing research and identifies key thematic trends, revealing that most studies focus on gender and independence while devoting limited attention to other diversity dimensions such as age, tenure, expertise and cognitive attributes. Evidence also shows that board characteristics are often examined in isolation, with limited consideration of their combined effects on financial performance, risk taking and the quality of organisational reporting. Research on how board diversity influences the assurance and qualitative features of ESG disclosures, including readability, tone, specificity and the presence of boilerplate language, remains particularly scarce. The study provides a framework that highlights the current state of research on board diversity and ESG and offers clear directions for future work. It makes important theoretical contributions to understanding how board diversity shapes ESG outcomes and offers practical implications for regulators, policymakers and corporate leaders seeking to improve governance and sustainability performance. The study boundaries include its focus on English‐language articles indexed in Scopus and Web of Science, which may shape the scope of the evidence reviewed.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1002/bse.71086first seen 2026-06-10 05:21:09
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