The corporate sustainability committee and sustainable development goals
企業のサステナビリティ委員会と持続可能な開発目標（SDGs） (AI 翻訳)
G. Nicolo', Giovanni Zampone, Giuseppe Sannino, Paolo Tartaglia Polcini
🤖 gxceed AI 要約
日本語
イタリア上場企業を対象に、サステナビリティ委員会の属性（規模、権限、独立性、女性比率、会議回数）とSDGs開示の関係を実証分析。CEOや議長の参加、女性比率の高さがSDGs開示を促進することを発見。政策立案者への示唆を提供。
English
This study examines how sustainability committee characteristics affect SDG disclosure among Italian listed companies (2017-2023). Using panel regression, it finds that including the CEO/chair and having higher female representation on the committee significantly enhance SDG disclosure levels. The findings offer policy recommendations for corporate governance reforms.
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基準や有報でのサステナビリティ開示義務化が進む中、本論文は委員会構成が開示品質に直結することを示す。日本企業が委員会設置や構成を検討する際の実証的根拠となる。
In the global GX context
This paper contributes to the global discourse on the role of board-level sustainability committees in improving ESG disclosure, relevant to frameworks like GRI, ISSB, and CSRD. It underscores the importance of committee composition, particularly top management involvement and gender diversity, for effective oversight.
👥 読者別の含意
🔬研究者:This paper provides empirical evidence linking sustainability committee attributes to SDG disclosure, extending governance and disclosure literature.
🏢実務担当者:Firms can enhance SDG disclosure by structuring sustainability committees to include top executives and ensure gender diversity.
🏛政策担当者:Regulators may consider requiring dedicated sustainability committees with specific composition rules to improve corporate sustainability reporting.
📄 Abstract（原文）
This study aims to provide fresh empirical insights into the nexus between corporate sustainability committee (SC) attributes and sustainable development goals (SDG) disclosure practices. This study draws on an unbalanced sample of 132 Italian-listed companies that prepared a mandatory non-financial declaration (NFD) in accordance with the Global Reporting Initiative (GRI) Standards over a seven-year period (2017–2023), yielding a total of 455 observations. Data on SC characteristics – size, power, independence, gender diversity and number of meetings – were manually collected from firms' annual corporate governance reports, whereas SDG disclosure data were obtained via content analysis of companies' NFDs. Results from a fixed-effects panel regression model reveal that including the chief executive officer or the chair (or both) on the SC, together with greater female representation, enhances the ability of SCs to stimulate higher levels of SDG disclosure. To the best of the authors' knowledge, this is the first study to provide empirical evidence on the nexus between SC characteristics – size, power, independence, gender diversity and number of meetings – and SDG disclosure. The findings provide impetus for policymakers and regulators to consider requiring companies to establish dedicated SCs as a core component of their corporate governance systems and to manage their composition carefully, ensuring that they fulfill their responsibilities in overseeing sustainability disclosure practices.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1108/md-11-2024-2675first seen 2026-05-15 18:48:46 · last seen 2026-06-15 05:28:12
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