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Firm-Level Factors Associated with Integrated Reporting Quality in a Sustainability Context: Evidence from an Emerging Economy

サステナビリティ文脈における統合報告の質に関連する企業特性：新興経済国からの証拠 (AI 翻訳)

H. A. Al-Malkawi, Dania M. Kurdy, Abdelmounaim Lahrech

Sustainability📚 査読済 / ジャーナル2026-04-05#ESGOrigin: Global対象セクター: cross_sector
DOI: 10.3390/su18073560
原典: https://doi.org/10.3390/su18073560

🤖 gxceed AI 要約

日本語

UAE上場企業89社を対象に、国際統合報告フレームワーク（IIRF）への準拠度と開示品質を左右する企業特性を分析。企業規模、収益性、取締役会の規模と女性比率が高いほど開示品質が高いことを実証。レバレッジや取締役の独立性は有意でない。新興市場における任意の統合報告の実態を明らかにした。

English

This study analyzes firm-level determinants of integrated reporting quality in the UAE, an emerging economy. Using a sample of 89 listed firms, it finds that firm size, profitability, board size, and gender diversity positively influence IIRF alignment, while leverage and board independence do not. The findings provide empirical evidence on voluntary compliance with international reporting standards in an emerging market context.

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開示が始まり、統合報告書の質が問われる中、企業特性と開示品質の関連を示す本研究成果は、日本企業の開示体制強化や投資家対応に示唆を与える。特に、取締役会の多様性が開示品質に寄与する点は、日本のコーポレートガバナンス改革にも関連する。

In the global GX context

This study contributes to the global discourse on integrated reporting and sustainability disclosure by providing evidence from an emerging economy. It highlights the role of corporate governance factors, such as board diversity, in enhancing reporting quality, which is relevant for ISSB and CSRD implementation globally.

👥 読者別の含意

🔬研究者:Provides empirical evidence on IIRF compliance determinants in an emerging market, useful for comparative studies.

🏢実務担当者:Highlights governance factors that can improve integrated reporting quality, informing board composition and disclosure practices.

🏛政策担当者:Suggests that voluntary frameworks can drive reporting quality, but regulatory guidance may be needed to ensure consistency.

📄 Abstract（原文）

This study examines the firm-specific factors associated with the level and quality of compliance with the International Integrated Reporting Framework (IIRF) among companies in the United Arab Emirates (UAE), an emerging economy characterized by a growing sustainability-oriented institutional context. Although the Securities and Commodities Authority (SCA) mandates listed companies to publish an integrated report, it does not prescribe a specific reporting framework. As a result, alignment with the IIRF and the depth of disclosure remain largely discretionary. Using a sample of 89 non-financial firms listed on the Dubai Financial Market (DFM) and Abu Dhabi Securities Exchange (ADX), an Integrated Reporting Disclosure Score (IRDS) was constructed through content analysis based on 43 criteria derived from the IIRF. Regression and dominance analyses were employed to examine the relationship between firm characteristics and the level of IIRF compliance. The results indicate that firm size, profitability, board size, and gender diversity are positively associated with higher levels of IIRF alignment and disclosure quality, while financial leverage and board independence are not significantly associated with disclosure levels. The dominance analysis further shows that firm size, board size, gender diversity, and profitability account for the majority of the model’s explanatory power. Overall, the findings contribute to the literature by providing empirical evidence on voluntary compliance with international integrated reporting standards beyond mandatory reporting requirements in an emerging market context.

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