Green AI Adoption and ESG Disclosure Quality: The Role of Audit Committee Gender Diversity
グリーンAI導入とESG開示の質：監査委員会のジェンダー多様性の役割 (AI 翻訳)
F. Rauf
🤖 gxceed AI 要約
日本語
本研究は、グリーンAIの導入がESG開示の質に与える影響を、監査委員会のジェンダー多様性の調整効果に注目して分析。動的ケイパビリティの観点から、グリーンAI導入が開示品質を向上させ、ジェンダー多様な監査委員会がその効果を強化することを発見。AI投資と多様なガバナンスの組み合わせがESG報告を向上させる実践的示唆を提供。
English
This study examines the impact of Green AI adoption on ESG disclosure quality, focusing on the moderating role of audit committee gender diversity. Using a dynamic capabilities perspective, it finds that Green AI improves disclosure quality, and gender-diverse audit committees strengthen this effect. The results suggest that combining AI investments with diverse governance can enhance ESG reporting credibility.
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GX（グリーントランスフォーメーション）とデジタル化が同時に進む中、SSBJ基準に対応したESG開示の質が重要視されている。本論文は、監査委員会の多様性がグリーンAIの効果を高めることを示し、日本の企業統治とサステナビリティ開示の実践に具体的な示唆を与える。
In the global GX context
This paper contributes to global discussions on ESG disclosure quality by highlighting the interplay between technological innovation (Green AI) and governance mechanisms (audit committee diversity). It offers insights for frameworks like ISSB and CSRD, emphasizing that diversity in oversight can amplify the benefits of AI for disclosure quality.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the moderating role of board gender diversity in the AI-ESG disclosure relationship, offering new avenues for studying technology-governance interactions.
🏢実務担当者:Suggests that firms investing in Green AI should also promote gender diversity in audit committees to maximize ESG disclosure quality.
🏛政策担当者:Indicates that regulatory frameworks encouraging gender-diverse governance and responsible AI use can enhance the credibility of ESG reporting.
📄 Abstract（原文）
This study explores the influence of adopting Green AI on the quality of environmental, social, and governance (ESG) disclosure, paying particular attention to the moderating role of gender diversity in audit committees. The findings indicate that firms integrating Green AI achieve higher‐quality ESG disclosures, both in aggregate and across individual dimensions. Moreover, the presence of gender‐diverse audit committees strengthens the positive link between Green AI adoption and ESG reporting outcomes. By framing the analysis within a dynamic capability perspective, the study underscores how technological innovation interacts with governance mechanisms to shape disclosure practices. From a practical standpoint, the results suggest that organizations can improve the credibility and depth of ESG reporting by combining investments in Green AI with efforts to ensure diversity within audit oversight. For policymakers, the evidence highlights the value of creating regulatory frameworks that encourage gender‐diverse governance while fostering the responsible use of AI, thereby advancing the twin transitions of digitalization and sustainability.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1002/csr.70601first seen 2026-05-15 18:04:26
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