Board Governance Structures and Climate Transition Performance: The Role of Climate Governance Effectiveness
取締役会ガバナンス構造と気候移行パフォーマンス：気候ガバナンスの有効性の役割 (AI 翻訳)
Aso Abdullah, Abdullah Omar Yassen, Mohammad Talha
🤖 gxceed AI 要約
日本語
本研究は、アジア・欧州・北米の5,378社のパネルデータ（2015-2024年）を用いて、取締役会の構成が気候ガバナンスの有効性と気候移行パフォーマンスに与える影響を分析。独立取締役や女性取締役の比率が高いほど炭素強度が低く排出削減率が高い一方、CEOの兼任は悪影響。持続可能性委員会がこの関係を強化することを示し、開示指標ではなく実排出量を用いた点が特徴。
English
Using panel data from 5,378 firms across Asia, Europe, and North America (2015-2024), this study examines how board governance structures affect climate governance effectiveness and transition performance. Independent and gender-diverse boards are associated with lower carbon intensity and higher emissions reduction rates, while CEO duality weakens outcomes. Sustainability committees reinforce these relationships, highlighting the role of formalized oversight in translating governance into decarbonization.
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、取締役会の気候ガバナンスへの関与が投資家から重視されている。本研究成果は、日本の企業が取締役会構成やサステナビリティ委員会の設置を検討する際のエビデンスとして活用でき、有報や統合報告書での開示強化にも示唆を与える。
In the global GX context
Globally, this study contributes to the growing literature on corporate climate governance by moving beyond disclosure proxies to objective emissions data. It provides evidence that board characteristics and sustainability committees matter for actual decarbonization, which is relevant for investors and regulators under ISSB and CSRD frameworks.
👥 読者別の含意
🔬研究者:Provides robust empirical evidence linking board governance to climate transition performance using objective emissions data.
🏢実務担当者:Offers actionable insights for corporate boards and sustainability committees to enhance climate governance effectiveness.
🏛政策担当者:Supports policy discussions on board composition and sustainability oversight requirements.
📄 Abstract（原文）
ABSTRACT This study examines whether board governance structures influence climate governance effectiveness and climate transition performance and whether sustainability committees reinforce these relationships. Using panel data for 5378 firms across Asia, Europe and North America (2015–2024), the analysis links board characteristics to both governance quality and carbon‐based outcomes. The results show that independent and gender‐diverse boards are associated with stronger climate governance effectiveness, lower carbon intensity and higher emissions reduction rates, while CEO duality is linked to weaker outcomes. Sustainability committees strengthen the relationship between board structures and transition performance, indicating that formalised oversight enhances the translation of governance architecture into substantive decarbonisation. These findings are robust to dynamic panel estimation and matching techniques. By moving beyond disclosure proxies to objective emissions measures, the study provides evidence that board governance plays a critical role in shaping credible corporate climate transition.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.1002/bse.71250first seen 2026-07-04 05:24:02 · last seen 2026-07-17 06:16:26
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