The impact of corporate governance quality on non-financial disclosure levels: Evidence from Saudi listed companies
コーポレートガバナンスの質が非財務開示レベルに与える影響：サウジアラビア上場企業からの証拠 (AI 翻訳)
Rasha Fallatah
🤖 gxceed AI 要約
日本語
サウジアラビア上場企業を対象に、コーポレートガバナンスの質（取締役会の独立性、ジェンダー多様性、監査委員会の活動）がESG開示の水準に与える影響を2019～2024年のパネルデータで分析。ガバナンス特性が強いほどESG開示が高いという仮説を検証し、サウジビジョン2030の持続可能性目標に貢献する。
English
This study examines how corporate governance quality (board independence, gender diversity, audit committee activity) influences ESG disclosure levels in Saudi listed firms using panel data from 2019-2024. It expects positive associations, contributing to Saudi Vision 2030 sustainability goals and providing evidence from an emerging market.
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だが、コーポレートガバナンスとESG開示の関係は日本の有報・統合報告書におけるガバナンス開示強化にも示唆を与える。
In the global GX context
This paper adds empirical evidence from an emerging market (Saudi Arabia) to the global literature on governance and ESG disclosure, relevant to international frameworks like ISSB and TCFD.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the governance-ESG disclosure link in an underrepresented market.
🏢実務担当者:Corporate sustainability teams can see how board diversity and audit committees may enhance disclosure quality.
🏛政策担当者:Regulators in emerging markets can use these findings to strengthen governance requirements for ESG reporting.
📄 Abstract（原文）
This study examines the impact of corporate governance quality on the level of non-financial disclosure among Saudi listed companies, with a particular focus on environmental, social, and governance (ESG) information. Although corporate governance has been widely investigated in relation to financial reporting, quality, limited research has explored its influence on non-financial disclosure in emerging markets, especially within the Gulf region. This study aims to address this gap by analyzing how board size, board independence, gender diversity, and the activity of audit committees contribute to enhancing the extent and quality of non-financial disclosures. A quantitative research design is employed using secondary data from annual reports, governance disclosures, and sustainability reports of non-financial companies listed on the Saudi Exchange (Tadawul) between 2019 and 2024. Non-financial disclosure is measured using a structured ESG disclosure index adapted from recent international frameworks. The study applies fixed-effects panel regression to control for firm-specific variations over time. The expected findings suggest that stronger governance characteristics—such as more independent boards, greater gender diversity, and more active audit committees—are positively associated with higher levels of ESG-related disclosure. These results would provide valuable insights for regulators, investors, and corporate leaders seeking to enhance transparency, meet stakeholder expectations, and align with Saudi Vision 2030 sustainability objectives. This study contributes to the growing literature on corporate governance and non-financial reporting by offering recent empirical evidence from an emerging market context.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.65453/ajbmr.v15i2.1413first seen 2026-06-21 05:48:16
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。