Does Corporate Digital Governance Influence Corporate Sustainability Reporting Transparency? Evidence From Ghana
企業のデジタルガバナンスは企業のサステナビリティ報告の透明性に影響を与えるか？ガーナからのエビデンス (AI 翻訳)
Yuxuan Du, Maalisuo Bismark Sakpiti, Inusah Sulemana
🤖 gxceed AI 要約
日本語
本研究は、ガーナ企業を対象に、デジタルガバナンスが企業のサステナビリティ報告の透明性に与える影響を調査。デジタル技術の媒介効果と外部保証の調整効果を検証し、デジタルガバナンスが透明性を高めることを実証した。
English
This study examines the influence of corporate digital governance on sustainability reporting transparency in Ghana, finding a significant positive relationship mediated by digital technologies and moderated by external assurance. The research uses survey data and PLS-SEM analysis.
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
ガーナの新興市場に焦点を当てており、SSBJや日本企業への直接的な示唆は限定的。ただし、デジタルガバナンスと外部保証の重要性は日本のサステナビリティ報告実務にも示唆を与える可能性がある。
In the global GX context
The paper provides evidence from an emerging economy on how digital governance can enhance sustainability reporting transparency. While not directly addressing global frameworks like ISSB or TCFD, it underscores the role of digital technologies and external assurance in improving disclosure credibility, relevant for global standard development.
👥 読者別の含意
🔬研究者:This study offers a theoretical model linking digital governance, digital technologies, and external assurance to sustainability reporting transparency, useful for further research in emerging markets.
🏢実務担当者:Companies may consider strengthening digital governance and seeking external assurance to improve stakeholder confidence in sustainability disclosures.
🏛政策担当者:Policymakers in emerging economies could use these findings to promote digital regulatory regimes that enhance corporate transparency.
📄 Abstract（原文）
ABSTRACT Although sustainability reporting has gained prominence as a mechanism for corporate responsibility, the transparency, and credibility of disclosed sustainability information remain inadequate, especially in emerging nations where technology adoption is uneven. This study examines the influence of digital governance (DG) on corporate sustainability reporting transparency (CSRT), taking into account the mediating effect of digital technologies (DTs) and the moderating effect of external assurance (EA). This study is grounded in stakeholder and institutional theory. Primary data were collected from 350 participants from various firms in Ghana using structured survey questionnaires. A purposive sampling approach was used to select participant firms. The data were analyzed using SmartPLS 4, following the partial least squares structural equation model (PLS‐SEM) approach. The study results showed that DG positively and significantly influences CSRT. Moreover, DT significantly mediates the relationship between DG and CSRT, and EA significantly moderates this relationship. The study's insights guide policymakers to promote enabling digital regulatory regimes, as well as business managers investing in technological infrastructure and assurance practices, and to enhance sustainability reporting quality and stakeholder confidence.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1002/bse.71348first seen 2026-07-30 05:42:01
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