The Role of Ethical Leadership in Enhancing Environmental, Social, and Governance (ESG) Disclosure: A Pathway Toward Sustainable Corporate Accountability
倫理的リーダーシップが環境・社会・ガバナンス（ESG）開示に与える影響：持続可能な企業説明責任への道筋 (AI 翻訳)
Sara Mustafa Alatta Mohamed, Yosra Azhari Elamin Elboukhari
🤖 gxceed AI 要約
日本語
本研究は、サウジアラビアの上場企業147社を対象に、倫理的リーダーシップがESG開示に与える影響を分析。2020〜2024年のパネルデータを用いたランダム効果回帰分析の結果、倫理的リーダーシップとESG開示の間に正の有意な関係が確認された。企業統治とESG政策への示唆を提供する。
English
This study examines the relationship between ethical leadership and ESG disclosure among 147 non-financial firms listed on the Saudi Stock Exchange from 2020 to 2024. Using random-effects panel regression, it finds a positive and significant association, suggesting that ethical leadership enhances corporate transparency and sustainability reporting. Implications for corporate governance and ESG policy in emerging markets are discussed.
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
サウジアラビアの事例ではあるが、日本企業にとっても経営倫理とESG開示の関係は重要。特にSSBJ基準への対応や投資家との対話強化において、トップの倫理観が開示の質を高める可能性を示唆する。
In the global GX context
This paper contributes to the global ESG disclosure literature by empirically linking ethical leadership, an internal governance mechanism, to ESG reporting quality. It offers evidence from an emerging market (Saudi Arabia), expanding the predominantly Western-focused research on drivers of disclosure.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the role of ethical leadership in ESG disclosure, especially in an emerging market context.
🏢実務担当者:Highlights that fostering ethical leadership at the top can improve the quality and transparency of ESG reporting.
🏛政策担当者:Suggests that regulatory frameworks promoting ethical leadership may enhance corporate accountability and ESG outcomes.
📄 Abstract（原文）
Growing regulatory, investor, and societal pressures have heightened the importance of environmental, social, and governance (ESG) disclosure as a key mechanism for corporate transparency and accountability, particularly in emerging markets. This study examines the relationship between ethical leadership and ESG disclosure among publicly listed companies in Saudi Arabia within the context of the Vision 2030 reforms. Drawing on ethical leadership theory and stakeholder theory, ethical leadership is conceptualized as an internal behavioral governance mechanism shaping firms’ sustainability reporting practices. The empirical analysis is based on panel data of 147 non-financial firms listed on the Saudi Stock Exchange (Tadawul) from 2020 to 2024, yielding 735 firm-year observations. ESG disclosure was measured using Refinitiv ESG scores, whereas ethical leadership was captured using the CSRHub Ethical Leadership Index. Employing a random-effects panel regression model with firm-level clustered robust standard errors, the results reveal a positive and statistically significant association between ethical leadership and ESG disclosure. These findings indicate that leadership ethics play an important role in enhancing transparency and accountability in sustainability reporting, and offer relevant implications for corporate governance and ESG policy development in Saudi Arabia.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.3390/su18063042first seen 2026-05-05 23:03:49
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