Bridging Governance and Sustainability: A Systematic Review of Female Leadership in ESG Reporting
ESG報告におけるガバナンスと持続可能性の架け橋：女性リーダーシップの系統的レビュー (AI 翻訳)
Farisa Maula, Siti Rachmah
🤖 gxceed AI 要約
日本語
本レビューは、2015年から2025年までの79論文を対象に、女性リーダーシップがESG報告の質に与える影響を分析。女性取締役の比率が高いほど透明性・説明責任が向上することを示し、エージェンシー理論・クリティカルマス理論・シグナリング理論の統合的枠組みを提供する。
English
This systematic review of 79 papers (2015-2025) examines how female leadership affects ESG reporting quality. It finds a consistent positive link, especially when women hold decision-making positions and critical mass on boards. The review integrates Agency, Critical Mass, and Signaling theories to explain these dynamics.
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基準への対応や有価証券報告書でのESG開示が進む中、女性リーダーシップと開示品質の関係は重要な示唆を与える。本レビューは日本の上場企業におけるガバナンス改革の方向性を裏付けるエビデンスを提供する。
In the global GX context
In the global GX context, this review reinforces the importance of board gender diversity for high-quality ESG disclosure, relevant to ISSB, CSRD, and SEC climate rules. It provides theoretical grounding for linking governance diversity to transparency outcomes.
👥 読者別の含意
🔬研究者:Provides a synthesized theoretical framework (Agency, Critical Mass, Signaling) for future studies on gender and ESG disclosure.
🏢実務担当者:Offers evidence that increasing female board representation can enhance ESG reporting credibility, useful for corporate governance strategies.
🏛政策担当者:Supports regulatory efforts to mandate gender diversity on boards as a means to improve ESG disclosure quality.
📄 Abstract（原文）
Environmental, Social, and Governance (ESG) reporting plays a pivotal role in modern corporate governance, with growing attention directed toward the impact of female leadership on disclosure quality. This study conducts a systematic review of 79 peer-reviewed journal articles published between 2015 and 2025, sourced from the Scopus database and analyzed using PRISMA methodology. The central aim is to evaluate how women's leadership affects ESG reporting, especially within varying governance frameworks and institutional settings. The review reveals a consistent positive link between female leadership and enhanced ESG reporting. The effect is particularly evident when women hold influential decision-making positions and attain significant representation on corporate boards. Governance characteristics such as board size, independence, and the inclusion of audit committees further reinforce this association. Female leaders are often linked to greater transparency, accountability, and stakeholder engagement. However, the literature shows gaps in examining mediating variables and contextual influences that could enrich understanding of these dynamics. By incorporating perspectives from Agency Theory, Critical Mass Theory, and Signaling Theory, this review provides an integrated framework to explain how gender-diverse leadership shapes ESG practices. It emphasizes moving beyond symbolic representation to meaningful inclusion in governance, thereby enhancing the effectiveness of ESG reporting.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.33062/ajb.v10i01.92first seen 2026-05-05 19:08:24
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。