Green Digital Technologies as Catalysts for Sustainable Business Transformation: Institutional Drivers of IFRS-Aligned Climate Disclosure in an Emerging Capital Market

グリーンデジタル技術による持続可能なビジネス変革の触媒：新興資本市場におけるIFRS準拠の気候関連開示の制度的推進要因 (AI 翻訳)

Amal Alharthi, Ahmad Alomari, Fawwaz Alrwabdah, Mashael Bakhit, Iman Babiker, Mohamed Ahmed M. Ali Ramadan

Sustainability📚 査読済 / ジャーナル2026-05-25#ESGOrigin: Global

🤖 gxceed AI 要約

日本語

本論文は、ヨルダンのアンマン証券取引所に上場する産業企業30社を対象に、グリーンデジタル技術（ERP、クラウド、IoT、AI、ビッグデータ）がESG開示の質に与える影響を分析。パネルデータ分析の結果、GDT指数とESG開示スコアの間に正の有意な関連があり、特に環境側面で効果が大きいことを確認。制度的圧力は技術導入を通じて間接的に開示品質に影響を与える。

English

This paper examines how green digital technologies (GDTs) such as ERP, cloud, IoT, AI, and big data analytics affect ESG disclosure quality for 30 industrial firms listed on the Amman Stock Exchange (2020–2024). Using panel data analysis, it finds a positive and significant association between GDT adoption and ESG disclosure scores, with the strongest effect on the environmental dimension. Institutional pressures influence disclosure quality indirectly through technology adoption.

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

本論文は新興市場におけるデジタル技術とESG開示の関係を実証。日本の企業でも、IFRS準拠の気候開示やDX活用の参考となる可能性がある。

In the global GX context

This study provides empirical evidence on how green digital technologies can enhance ESG disclosure in an emerging market, offering insights for global disclosure frameworks like ISSB and highlighting the mediating role of technology adoption.

👥 読者別の含意

🔬研究者:Useful for scholars studying the intersection of digital technology and sustainability disclosure, especially in emerging markets.

📄 Abstract（原文）

This paper explores how green digital technologies (GDTs)—ERP systems, cloud software, IoT, artificial intelligence, and big data analytics—can be used to improve the quality of ESG disclosures of industrial listed companies in the Amman Stock Exchange (ASE). Based on the institutional isomorphism theory, we examine how the relationship between coercive, mimetic, and normative institutional pressures and adopting green technology interacts to effect sustainability reporting practices. Using panel data pertaining to 30 ASE-listed industrial companies during the 2020–2024 period (N = 146 firm-year observations), we applied pooled OLS and random effects frameworks characterized by a strong clustering of standard errors. The findings show that the Green Digital Technology Index is positively and significantly associated with ESG disclosure scores (Pooled OLS: β = 5.448, t = 2.367, p = 0.019; Random Effects: β = 5.941, t = 2.507, p = 0.024), with adopting firms having an average score that is 1.73 points higher. Its largest effect is on the environmental dimension (β = 3.460, p = 0.074). Institutional pressures do not moderate the GDT–disclosure relationship; however, mediation analysis indicated that institutional pressure significantly predicts GDT adoption (β = 0.098, p < 0.001), suggesting that institutional forces are linked to disclosure quality through their association with technology adoption rather than through direct effects, indicating that institutional forces exert their influence through technology adoption. Disclosure quality is negatively associated with CEO duality (β = −4.863, p < 0.001). These results are consistent with the interpretation that green digital technologies serve as a transmission channel through which institutional pressures are associated with enhanced sustainability disclosure in emerging markets.

🔗 Provenance — このレコードを発見したソース

crossref https://doi.org/10.3390/su18115312first seen 2026-05-26 05:20:14 · last seen 2026-05-27 05:11:01

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