Impact of Board Gender Diversity on ESG Disclosure Quality
取締役会のジェンダー多様性がESG開示の質に与える影響 (AI 翻訳)
Nahid Bikhzazen, Hassan Bassidi, Mona Hida
🤖 gxceed AI 要約
日本語
本稿はモロッコ企業24社の2019～2023年のパネルデータを用い、取締役会のジェンダー多様性がESG開示の質に与える影響を分析。7次元の指標で開示品質を測定し、女性取締役の存在が品質向上に有意であるが、3人以上の臨界質量効果は確認されなかった。
English
This study examines the impact of board gender diversity on ESG disclosure quality using a panel of 24 Moroccan firms from 2019-2023. It measures disclosure quality across seven dimensions and finds that female board representation significantly enhances quality, but the critical mass of three women does not have a significant effect.
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
モロッコ新興市場の事例だが、ESG開示品質の多次元評価手法は日本の企業開示改善にも示唆を与える可能性がある。ただし、日本のGX政策やSSBJとは直接関連しない。
In the global GX context
This paper contributes to the global literature on board diversity and ESG disclosure, offering evidence from an emerging market. The multidimensional index for disclosure quality could inform international frameworks like ISSB or CSRD.
👥 読者別の含意
🔬研究者:Researchers can adopt the seven-dimension ESG disclosure quality index and the panel data methodology for similar studies in other markets.
🏢実務担当者:Corporate sustainability teams can use the findings to advocate for board gender diversity as a lever for improving ESG reporting quality.
🏛政策担当者:Policymakers may consider regulations on board composition to enhance ESG disclosure, as the study shows a positive link.
📄 Abstract（原文）
In response to the growing demand for transparency and sustainable practices, environmental, social, and governance (ESG) disclosure has become a critical component of corporate reporting. This chapter investigates the impact of board gender diversity on the quality of ESG disclosure in Morocco, an emerging market context where governance reforms and sustainability practices are evolving. Drawing on agency, resource dependence, stakeholder, and critical mass theories, the analysis explores the effect of women's representation and the influence of a critical mass of at least three female directors on ESG disclosure quality. This last is measured through a multidimensional index encompassing seven dimensions (conformity, exhaustiveness, specificity, clarity, comparability, tone, and credibility), applied to a panel of 24 firms from 2019 to 2023. Results from panel data econometric analysis in R show that gender diversity significantly enhances ESG disclosure quality, while the critical mass effect is not significant.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.4018/979-8-3373-5172-8.ch003first seen 2026-05-14 23:02:37
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