模倣的同型性と持続可能性報告コンプライアンスの関係を調整する企業規模
FIRM SIZE MODERATING THE RELATIONSHIP BETWEEN MIMETIC ISOMORPHISM AND SUSTAINABILITY REPORTING COMPLIANCE (原題)
DANIEL MATHEW DATONG, MAIMAKO NKURI LIVINUS, NYAHAS ILIYA SAMSON
🤖 gxceed AI 要約
日本語
ナイジェリア上場製造業47社の2015〜2024年財務諸表を内容分析し、回帰分析で検証した研究。模倣的同型性と持続可能性報告コンプライアンスの関係に対し、企業規模が有意な負の調整効果（係数-3.13、p<0.001）を持つことを示す。企業規模と持続可能性報告への前向きな模倣姿勢の双方を促すことを提言する。
English
This study examines whether firm size moderates the link between mimetic isomorphism and sustainability reporting compliance among 47 listed Nigerian manufacturers (2015–2024), using content analysis and regression. Firm size shows a highly significant negative moderating effect (coefficient -3.13, p<0.001). The authors recommend promoting both firm size and positive emulation of sustainability reporting to improve compliance.
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
新興国における持続可能性報告の制度的同型性を扱う点は、SSBJ基準導入後に企業規模別の開示対応差が議論される日本にとっても示唆的。大企業と中小上場企業の開示キャパシティ格差を考える材料になる。
In the global GX context
Adds emerging-market evidence to global disclosure scholarship on how institutional isomorphism and firm size shape sustainability reporting compliance—relevant as ISSB/CSRD adoption spreads and regulators weigh size-based reporting burdens.
👥 読者別の含意
🔬研究者:制度的同型性と企業規模の交互作用が開示コンプライアンスに与える影響の実証例として参照できる。
🏢実務担当者:企業規模が模倣的開示行動の効果を左右する点を、開示ガバナンス設計の参考にできる。
🏛政策担当者:開示規制の適用において企業規模別の対応差を考慮する根拠になりうる。
📄 Abstract（原文）
The importance of presenting wholistic report about the operations and activities of a company cannot be overemphasized. It is therefore very important that manufacturing companies comply with sustainability reporting and by manufacturing companies become very crucial. This study examined the moderating role of firm size in the relationship between mimetic isomorphism and sustainability reporting compliance of listed manufacturing companies in Nigeria. The problem was to find out whether firm size has any effect in the relationship between mimetic isomorphism and sustainability reporting compliance of listed manufacturing companies in Nigeria. The study adopted longitudinal research design. Data were collected from 47 manufacturing company’s financial statement using content analysis from 2015 to 2024 and analysed using regression analysis on E-view. Result revealed that the moderating effect between firm size and mimetic isomorphism (F*M) has a coefficient of -3.1319, t-statistic of -4.8834, and a p-value of 0.0000, which is highly significant. Hence, we conclude that firm size significantly moderates the relationship between mimetic isomorphism and sustainability reporting compliance among manufacturing firms. The study recommended that company size, together with emulating positive attitude towards sustainability reporting should be encourage to ensuring sustainability reporting compliance.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.70382/bejasd.v13i2.078first seen 2026-10-22 04:58:19 · last seen 2026-11-06 05:01:39
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