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ガバナンスとサステナビリティ報告の検証：インド企業のBRSR開示からの知見

Examining governance and sustainability reporting: insights from BRSR disclosures in Indian companies (原題)

Ankit Verma, Vikas Gupta

Business Analyst Journal📚 査読済 / ジャーナル2026-11-03#開示インフラ経営インパクト: 調達リスク対象セクター: cross_sector
DOI: 10.1108/baj-09-2026-0066
原典: https://doi.org/10.1108/baj-09-2026-0066

🤖 gxceed AI 要約

日本語

インドNSE上場101社のBRSR報告書（2023-24年度）を用いてサステナビリティ品質指数（SQI）を構築し、企業統治属性との関係を階層的重回帰で分析した研究。企業年齢・取締役会規模・独立性といった伝統的属性は開示品質と有意な正の関係を示さず、ESG/サステナビリティ委員会の設置、取締役会のジェンダー多様性、女性KMPの存在が開示品質に強い正の影響を与えることを明らかにした。

English

Using BRSR reports from 101 NSE-listed Indian companies (FY2023-24), the study builds a Sustainability Quality Index and applies hierarchical regression to test governance drivers. Traditional attributes (firm age, board size, board independence) show no significant positive link to disclosure quality, while modern governance factors—ESG/sustainability committees, board gender diversity, and women KMPs—strongly improve it.

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

インドのBRSRはSSBJや有報サステナビリティ開示と同様、法定開示インフラの設計問題を扱う。委員会設置や女性登用といった『現代型ガバナンス』が開示品質を高めるという知見は、日本企業のサステナビリティ委員会設計やSSBJ対応体制の議論に示唆を与える。

In the global GX context

BRSR is India's SEBI-mandated ESG disclosure regime, comparable to CSRD and ISSB-aligned frameworks. The finding that committee structures and board diversity—not traditional governance proxies—drive disclosure quality adds empirical evidence to the global debate on what governance architecture actually improves sustainability reporting.

👥 読者別の含意

🔬研究者:開示品質の規定要因としてガバナンス構造を実証的に分解した点が、ESG開示研究の比較分析に有用。

🏢実務担当者:サステナビリティ委員会の設置や取締役会の多様性が開示品質向上に寄与することを示す実務的根拠。

🏛政策担当者:法定開示制度の品質向上には、委員会設置や多様性要件などガバナンス設計の規制が有効である可能性を示唆。

📄 Abstract（原文）

Purpose The purpose of this study is to analyse the impact and interconnectedness of corporate governance attributes such as board size, gender diversity of board, ESG/Sustainability committee, age of company, profitability, market capitalization and leverage on India's recent sustainability reporting business responsibility and sustainability reporting (BRSR) framework. Design/methodology/approach A total of 101 NSE listed company's BRSR reports for the financial year 2023–2024 were used to prepare the sustainability quality index (SQI). The impact of BRSR framework quality on reporting organisations was investigated using Multiple hierarchical regression analysis. This study used SQI score as the dependent variable and firm age, board size, board gender diversity, board independence, presence of ESG/sustainability committee and presence of women KMP were the independent variables. Market capitalisation, profitability and leverage were taken as control variables. Findings The study's findings revealed that traditional corporate governance attributes like firm age, board size and board independence have no significant positive relationship with sustainable reporting in India. In contrast, the study revealed that modern governance factors, including ESG/sustainable committee, board gender diversity and presence of women KMP, have a strong positive impact on sustainable reporting. Originality/value The originality of this study lies in examining how firm-level and corporate governance attributes influence the quality of BRSR sustainability disclosures among Indian listed companies.

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