Climate Change and Corporate Governance: Are Board Characteristics and Carbon Footprint Reporting Moderated by <scp>CEO</scp> Influence?
気候変動とコーポレートガバナンス：取締役会の特性とカーボンフットプリント報告はCEOの影響によって調整されるか？ (AI 翻訳)
Isabel Gallego Álvarez, María Consuelo Pucheta‐Martínez, Inmaculada Bel‐Oms
🤖 gxceed AI 要約
日本語
この研究は、女性取締役の数や取締役の在任期間などの取締役会の特性が炭素フットプリント報告にどのように影響するか、またCEOの影響力がその関係をどのように調整するかを調査した。パネルデータ分析の結果、女性取締役の存在と取締役在任期間は炭素フットプリント報告に正の影響を与えるが、CEOの影響力は女性取締役の効果を高める一方、在任期間の効果を弱めることが示された。
English
This study examines how board characteristics (women directors and board tenure) affect carbon footprint reporting and the moderating role of CEO influence. Using panel data, it finds that both women directors and board tenure positively correlate with carbon reporting, but CEO influence positively moderates the effect of women directors while negatively moderating the effect of board tenure.
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
日本の文脈では、SSBJ（サステナビリティ基準委員会）の開示基準や有価証券報告書におけるガバナンス情報の重要性が高まっており、本研究成果は取締役会の多様性やCEOの影響力が炭素開示に与える影響を示す点で参考になる。ただし、日本の規制環境に特化したものではない。
In the global GX context
Globally, this paper contributes to the understanding of how board governance affects carbon disclosure under frameworks like TCFD and ISSB. The findings on CEO influence and board tenure offer practical insights for firms enhancing climate-related governance.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the governance determinants of carbon footprint reporting, useful for researchers studying corporate environmental disclosure.
🏢実務担当者:Boards can use these findings to understand how women directors and board tenure improve carbon reporting, and to be aware of the potential negative moderation by powerful CEOs.
🏛政策担当者:Regulators may consider these results when designing corporate governance codes that promote environmental transparency.
📄 Abstract（原文）
ABSTRACT This research investigates how board characteristics such as the number of women directors and the tenure of board members affect carbon footprint reporting and the moderating role that CEO influence plays in such relationships. Applying stakeholder and legitimacy theories, the analysis furthers a comprehensive view of how internal governance mechanisms contribute to firms' environmental transparency. A panel data estimation provides robust evidence of the influence that women directors and board tenure have on carbon footprint reporting, with the main findings indicating that both correlate positively and showing that CEO influence positively moderates women directors' presence and this reporting, but does so negatively between board tenure and reporting, thereby evidencing that the favourable influence of board tenure on such reporting is reduced in the event of influential CEOs.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1002/sd.71399first seen 2026-07-03 05:15:11
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